Commonwealth Ex Rel. Morrissett v. Manzer

Code, § 5 8-2 93 1 provides that a person who buys or sells for another any kind of merchandise on commission shall be classified as a commission merchant and required to pay a license tax. The Code section does not apply, however, to a person selling on commission who meets the tests prescribed therein. One of those tests is that such person “has no office”.

John B. Manzer, the petitioner, was assessed commission merchant’s license taxes in the sum of $372.19 for the years 1957, 1958, 1959, and 1960 because, in the opinion of the Virginia Department of Taxation, he “sells merchandise on a…