Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS
Section 23VAC10-500-440 - Professional services; generally
Universal Citation: 3 VA Admin Code 10-500-440
Current through Register Vol. 41, No. 3, September 23, 2024
The BPOL tax applies to the rendering of professional services for a fee and does not apply to professional classifications, per se. For example, lawyers or accountants employed by a corporation and compensated in wages as employees are not subject to the BPOL tax as professionals.
Statutory Authority
§ 58.1-3701 of the Code of Virginia.
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