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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 500. Business, Professional and Occupational License Tax Regulations
12/3/2024

23VAC10-500-250. Contractors; list of occupations.

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.

Historical Notes

Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008.

Website addresses provided in the Virginia Administrative Code to documents incorporated by reference are for the reader's convenience only, may not necessarily be active or current, and should not be relied upon. To ensure the information incorporated by reference is accurate, the reader is encouraged to use the source document described in the regulation.

As a service to the public, the Virginia Administrative Code is provided online by the Virginia General Assembly. We are unable to answer legal questions or respond to requests for legal advice, including application of law to specific fact. To understand and protect your legal rights, you should consult an attorney.