Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS
- Section 23VAC10-500-10 - Definitions
- Section 23VAC10-500-20 - Authority to impose license tax
- Section 23VAC10-500-30 - Activities subject to license taxation
- Section 23VAC10-500-40 - Exemptions from the BPOL tax
- Section 23VAC10-500-50 - Exemption for affiliated groups
- Section 23VAC10-500-60 - Gross receipts
- Section 23VAC10-500-70 - Exclusions from gross receipts
- Section 23VAC10-500-80 - Deductions from gross receipts
- Section 23VAC10-500-90 - Other exclusions and deductions from gross receipts
- Section 23VAC10-500-100 - Rates and fees
- Section 23VAC10-500-110 - Multiple businesses
- Section 23VAC10-500-120 - Multiple locations
- Section 23VAC10-500-130 - Employees and independent contractors
- Section 23VAC10-500-140 - NAICS Codes
- Section 23VAC10-500-150 - Situs of gross receipts
- Section 23VAC10-500-160 - Situs of gross receipts for a contractor
- Section 23VAC10-500-170 - Situs of gross receipts for a retailer
- Section 23VAC10-500-180 - Situs of purchases for wholesaler subject to tax based on purchases
- Section 23VAC10-500-190 - Situs of a business renting tangible personal property
- Section 23VAC10-500-200 - Situs of a business performing services
- Section 23VAC10-500-210 - Apportionment; in general
- Section 23VAC10-500-220 - Apportionment; agreement to apportion among localities
- Section 23VAC10-500-230 - Contractors; maximum rate
- Section 23VAC10-500-240 - Contractors; classification
- Section 23VAC10-500-250 - Contractors; list of occupations
- Section 23VAC10-500-260 - Installation by merchant
- Section 23VAC10-500-270 - Retail sales; maximum rate
- Section 23VAC10-500-280 - Retail sales; retail and wholesale distinguished
- Section 23VAC10-500-290 - Retail sales; banks
- Section 23VAC10-500-300 - Retail sales; solicitation
- Section 23VAC10-500-310 - Retail sales through a commission merchant
- Section 23VAC10-500-320 - Nonmercantile businesses
- Section 23VAC10-500-330 - Motor vehicle dealers
- Section 23VAC10-500-340 - Wholesale sales; maximum rate
- Section 23VAC10-500-350 - The licensable privilege of wholesale selling
- Section 23VAC10-500-360 - Wholesale activities ancillary to manufacturing
- Section 23VAC10-500-370 - Financial, real estate and professional services; maximum rate
- Section 23VAC10-500-380 - Financial services; definitions
- Section 23VAC10-500-390 - Financial services; list of occupations
- Section 23VAC10-500-400 - Financial services; buying for another
- Section 23VAC10-500-410 - Financial services; banks
- Section 23VAC10-500-420 - Real estate services
- Section 23VAC10-500-430 - Real estate services; list of occupations
- Section 23VAC10-500-440 - Professional services; generally
- Section 23VAC10-500-450 - Professional services; list of occupations
- Section 23VAC10-500-460 - Professional services; consulting
- Section 23VAC10-500-470 - Professional services; services for compensation
- Section 23VAC10-500-480 - Repair, personal, business and other services; other businesses
- Section 23VAC10-500-490 - Repair, personal, business and other services; maximum rate
- Section 23VAC10-500-500 - Repair, personal, business and other services; list of occupations
- Section 23VAC10-500-510 - Commission merchants
- Section 23VAC10-500-520 - Manufacturing
- Section 23VAC10-500-530 - Due dates
- Section 23VAC10-500-540 - Interest and penalties
- Section 23VAC10-500-550 - Interest
- Section 23VAC10-500-560 - Penalties
- Section 23VAC10-500-570 - Waiver or abatement of late filing or late payment penalties
- Section 23VAC10-500-580 - Assessments; limitations and extensions
- Section 23VAC10-500-590 - Limitations on collection
- Section 23VAC10-500-600 - Recordkeeping and audits
- Section 23VAC10-500-610 - Consistent reporting and coordinated enforcement
- Section 23VAC10-500-620 - Locality tax year
- Section 23VAC10-500-630 - Taxpayer's request for a written ruling
- Section 23VAC10-500-632 - Tax Commissioner's advisory and interpretative powers
- Section 23VAC10-500-633 - Requesting an advisory opinion from the Tax Commissioner Exhibit
- Section 23VAC10-500-640 - Administrative appeals; introduction
- Section 23VAC10-500-650 - Overview of the administrative review process
- Section 23VAC10-500-660 - Applicability of the BPOL Regulations (23VAC10-500)
- Section 23VAC10-500-661 - Notice of right to appeal
- Section 23VAC10-500-670 - Filing requirements
- Section 23VAC10-500-680 - Suspension and commencement or resumption of collection activity
- Section 23VAC10-500-681 - Notice of intent to appeal to local assessing officer exhibit
- Section 23VAC10-500-682 - Notice of intent to appeal to Tax Commissioner exhibit
- Section 23VAC10-500-690 - Interest during appeal
- Section 23VAC10-500-700 - Application for review to local assessing officer
- Section 23VAC10-500-710 - Final local determination
- Section 23VAC10-500-711 - Final local determination exhibit
- Section 23VAC10-500-712 - Procedure in event of nondecision
- Section 23VAC10-500-715 - Appeal to the Tax Commissioner; time limitations
- Section 23VAC10-500-720 - Appeal to the Tax Commissioner; procedures
- Section 23VAC10-500-730 - Appeal to the Tax Commissioner; notice of intent to appeal filed but appeal to the Tax Commissioner not timely filed
- Section 23VAC10-500-740 - Administrative appeal to the Tax Commissioner; incomplete appeals
- Section 23VAC10-500-750 - Administrative appeal to the Tax Commissioner; receipt of a complete appeal
- Section 23VAC10-500-760 - Administrative appeal to the Tax Commissioner; local assessing officer's reply; new issues in taxpayer's appeal
- Section 23VAC10-500-770 - Administrative appeal to the Tax Commissioner; Tax Commissioner's final determination
- Section 23VAC10-500-780 - Administrative appeal to the Tax Commissioner; withdrawal of appeal
- Section 23VAC10-500-785 - Administrative appeal to the Tax Commissioner; implementation of determination of Tax Commissioner
- Section 23VAC10-500-790 - Administrative appeal to the Tax Commissioner; confidentiality of determinations and advisory opinions
- Section 23VAC10-500-800 - Appeal to the circuit court; Generally
- Section 23VAC10-500-811 - Appeal to the circuit court; suspension of payment of disputed amount of refund
- Section 23VAC10-500-820 - Appeal to the circuit court; suspension of collection activity
Disclaimer: These regulations may not be the most recent version. Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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