Merchants' Capital Tax

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Article 3 of the Code of Virginia, titled “Merchants' Capital Tax.” It is part of Chapter 35 “Tangible Personal Property, Machinery and Tools and Merchants' Capital”, which is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”. It contains 5 laws.

It’s comprised of the following 5 sections.

§ 58.1-3509	Merchants' capital subject to local taxation; rate limit
§ 58.1-3510	Definition of merchants' capital
§ 58.1-3510.01	Separate classification of merchants' capital of pharmaceutical wholesalers
§ 58.1-3510.02	Separate classification of certain merchants' capital of wholesalers and retailers
§ 58.1-3510.1	Repealed