Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS
Section 23VAC10-500-250 - Contractors; list of occupations

Universal Citation: 3 VA Admin Code 10-500-250

Current through Register Vol. 41, No. 3, September 23, 2024

Contracting generally includes, but is not limited to, persons engaged in the following occupations, businesses or trades:

1. Air conditioning

2. Brick contracting and other masonry

3. Building

4. Cementing

5. Dredging

6. Electrical contracting

7. Elevator installation

8. Erecting signs that are assessed as realty

9. Floor scraping or finishing

10. Foundations

11. House moving

12. Paint and paper decorating

13. Plastering

14. Plumbing, heating, steam fitting

15. Refrigeration

16. Road, street, bridge, tunnel, sidewalk or curb and gutter construction

17. Roofing and tinning

18. Sewer drilling and well digging

19. Sign painting

20. Structural metal work

21. Tile, glass, flooring and floor covering installation

22. Wrecking, moving or excavating.

Statutory Authority

§ 58.1-3701 of the Code of Virginia.

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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