Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS

  1. § 23VAC10-500-10 - Definitions
  2. § 23VAC10-500-20 - Authority to impose license tax
  3. § 23VAC10-500-30 - Activities subject to license taxation
  4. § 23VAC10-500-40 - Exemptions from the BPOL tax
  5. § 23VAC10-500-50 - Exemption for affiliated groups
  6. § 23VAC10-500-60 - Gross receipts
  7. § 23VAC10-500-70 - Exclusions from gross receipts
  8. § 23VAC10-500-80 - Deductions from gross receipts
  9. § 23VAC10-500-90 - Other exclusions and deductions from gross receipts
  10. § 23VAC10-500-100 - Rates and fees
  11. § 23VAC10-500-110 - Multiple businesses
  12. § 23VAC10-500-120 - Multiple locations
  13. § 23VAC10-500-130 - Employees and independent contractors
  14. § 23VAC10-500-140 - NAICS Codes
  15. § 23VAC10-500-150 - Situs of gross receipts
  16. § 23VAC10-500-160 - Situs of gross receipts for a contractor
  17. § 23VAC10-500-170 - Situs of gross receipts for a retailer
  18. § 23VAC10-500-180 - Situs of purchases for wholesaler subject to tax based on purchases
  19. § 23VAC10-500-190 - Situs of a business renting tangible personal property
  20. § 23VAC10-500-200 - Situs of a business performing services
  21. § 23VAC10-500-210 - Apportionment; in general
  22. § 23VAC10-500-220 - Apportionment; agreement to apportion among localities
  23. § 23VAC10-500-230 - Contractors; maximum rate
  24. § 23VAC10-500-240 - Contractors; classification
  25. § 23VAC10-500-250 - Contractors; list of occupations
  26. § 23VAC10-500-260 - Installation by merchant
  27. § 23VAC10-500-270 - Retail sales; maximum rate
  28. § 23VAC10-500-280 - Retail sales; retail and wholesale distinguished
  29. § 23VAC10-500-290 - Retail sales; banks
  30. § 23VAC10-500-300 - Retail sales; solicitation
  31. § 23VAC10-500-310 - Retail sales through a commission merchant
  32. § 23VAC10-500-320 - Nonmercantile businesses
  33. § 23VAC10-500-330 - Motor vehicle dealers
  34. § 23VAC10-500-340 - Wholesale sales; maximum rate
  35. § 23VAC10-500-350 - The licensable privilege of wholesale selling
  36. § 23VAC10-500-360 - Wholesale activities ancillary to manufacturing
  37. § 23VAC10-500-370 - Financial, real estate and professional services; maximum rate
  38. § 23VAC10-500-380 - Financial services; definitions
  39. § 23VAC10-500-390 - Financial services; list of occupations
  40. § 23VAC10-500-400 - Financial services; buying for another
  41. § 23VAC10-500-410 - Financial services; banks
  42. § 23VAC10-500-420 - Real estate services
  43. § 23VAC10-500-430 - Real estate services; list of occupations
  44. § 23VAC10-500-440 - Professional services; generally
  45. § 23VAC10-500-450 - Professional services; list of occupations
  46. § 23VAC10-500-460 - Professional services; consulting
  47. § 23VAC10-500-470 - Professional services; services for compensation
  48. § 23VAC10-500-480 - Repair, personal, business and other services; other businesses
  49. § 23VAC10-500-490 - Repair, personal, business and other services; maximum rate
  50. § 23VAC10-500-500 - Repair, personal, business and other services; list of occupations
  51. § 23VAC10-500-510 - Commission merchants
  52. § 23VAC10-500-520 - Manufacturing
  53. § 23VAC10-500-530 - Due dates
  54. § 23VAC10-500-540 - Interest and penalties
  55. § 23VAC10-500-550 - Interest
  56. § 23VAC10-500-560 - Penalties
  57. § 23VAC10-500-570 - Waiver or abatement of late filing or late payment penalties
  58. § 23VAC10-500-580 - Assessments; limitations and extensions
  59. § 23VAC10-500-590 - Limitations on collection
  60. § 23VAC10-500-600 - Recordkeeping and audits
  61. § 23VAC10-500-610 - Consistent reporting and coordinated enforcement
  62. § 23VAC10-500-620 - Locality tax year
  63. § 23VAC10-500-630 - Taxpayer's request for a written ruling
  64. § 23VAC10-500-632 - Tax Commissioner's advisory and interpretative powers
  65. § 23VAC10-500-633 - Requesting an advisory opinion from the Tax Commissioner Exhibit
  66. § 23VAC10-500-640 - Administrative appeals; introduction
  67. § 23VAC10-500-650 - Overview of the administrative review process
  68. § 23VAC10-500-660 - Applicability of the BPOL Regulations (23VAC10-500)
  69. § 23VAC10-500-661 - Notice of right to appeal
  70. § 23VAC10-500-670 - Filing requirements
  71. § 23VAC10-500-680 - Suspension and commencement or resumption of collection activity
  72. § 23VAC10-500-681 - Notice of intent to appeal to local assessing officer exhibit
  73. § 23VAC10-500-682 - Notice of intent to appeal to Tax Commissioner exhibit
  74. § 23VAC10-500-690 - Interest during appeal
  75. § 23VAC10-500-700 - Application for review to local assessing officer
  76. § 23VAC10-500-710 - Final local determination
  77. § 23VAC10-500-711 - Final local determination exhibit
  78. § 23VAC10-500-712 - Procedure in event of nondecision
  79. § 23VAC10-500-715 - Appeal to the Tax Commissioner; time limitations
  80. § 23VAC10-500-720 - Appeal to the Tax Commissioner; procedures
  81. § 23VAC10-500-730 - Appeal to the Tax Commissioner; notice of intent to appeal filed but appeal to the Tax Commissioner not timely filed
  82. § 23VAC10-500-740 - Administrative appeal to the Tax Commissioner; incomplete appeals
  83. § 23VAC10-500-750 - Administrative appeal to the Tax Commissioner; receipt of a complete appeal
  84. § 23VAC10-500-760 - Administrative appeal to the Tax Commissioner; local assessing officer's reply; new issues in taxpayer's appeal
  85. § 23VAC10-500-770 - Administrative appeal to the Tax Commissioner; Tax Commissioner's final determination
  86. § 23VAC10-500-780 - Administrative appeal to the Tax Commissioner; withdrawal of appeal
  87. § 23VAC10-500-785 - Administrative appeal to the Tax Commissioner; implementation of determination of Tax Commissioner
  88. § 23VAC10-500-790 - Administrative appeal to the Tax Commissioner; confidentiality of determinations and advisory opinions
  89. § 23VAC10-500-800 - Appeal to the circuit court; Generally
  90. § 23VAC10-500-811 - Appeal to the circuit court; suspension of payment of disputed amount of refund
  91. § 23VAC10-500-820 - Appeal to the circuit court; suspension of collection activity

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

No prior version found.