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Virginia Administrative Code
Title 23. Taxation
Title 23. Taxation
Agency 10. Department of Taxation
11/23/2024

Chapter 500.
Business, Professional and Occupational License Tax Regulations
Read Chapter

Section 10
Definitions
Section 20
Authority to impose license tax
Section 30
Activities subject to license taxation
Section 40
Exemptions from the BPOL tax
Section 50
Exemption for affiliated groups
Section 60
Gross receipts
Section 70
Exclusions from gross receipts
Section 80
Deductions from gross receipts
Section 90
Other exclusions and deductions from gross receipts
Section 100
Rates and fees
Section 110
Multiple businesses
Section 120
Multiple locations
Section 130
Employees and independent contractors
Section 140
NAICS Codes
Section 150
Situs of gross receipts
Section 160
Situs of gross receipts for a contractor
Section 170
Situs of gross receipts for a retailer
Section 180
Situs of purchases for wholesaler subject to tax based on purchases
Section 190
Situs of a business renting tangible personal property
Section 200
Situs of a business performing services
Section 210
Apportionment; in general
Section 220
Apportionment; agreement to apportion among localities
Section 230
Contractors; maximum rate
Section 240
Contractors; classification
Section 250
Contractors; list of occupations
Section 260
Installation by merchant
Section 270
Retail sales; maximum rate
Section 280
Retail sales; retail and wholesale distinguished
Section 290
Retail sales; banks
Section 300
Retail sales; solicitation
Section 310
Retail sales through a commission merchant
Section 320
Nonmercantile businesses
Section 330
Motor vehicle dealers
Section 340
Wholesale sales; maximum rate
Section 350
The licensable privilege of wholesale selling
Section 360
Wholesale activities ancillary to manufacturing
Section 370
Financial, real estate and professional services; maximum rate
Section 380
Financial services; definitions
Section 390
Financial services; list of occupations
Section 400
Financial services; buying for another
Section 410
Financial services; banks
Section 420
Real estate services
Section 430
Real estate services; list of occupations
Section 440
Professional services; generally
Section 450
Professional services; list of occupations
Section 460
Professional services; consulting
Section 470
Professional services; services for compensation
Section 480
Repair, personal, business and other services; other businesses
Section 490
Repair, personal, business and other services; maximum rate
Section 500
Repair, personal, business and other services; list of occupations
Section 510
Commission merchants
Section 520
Manufacturing
Section 530
Due dates
Section 540
Interest and penalties
Section 550
Interest
Section 560
Penalties
Section 570
Waiver or abatement of late filing or late payment penalties
Section 580
Assessments; limitations and extensions
Section 590
Limitations on collection
Section 600
Recordkeeping and audits
Section 610
Consistent reporting and coordinated enforcement
Section 620
Locality tax year
Section 630
Taxpayer’s request for a written ruling
Section 632
Tax Commissioner’s advisory and interpretative powers
Section 633
Requesting an advisory opinion from the Tax Commissioner Exhibit
Section 640
Administrative appeals; introduction
Section 650
Overview of the administrative review process
Section 660
Applicability of the BPOL regulations (23VAC10-500)
Section 661
Notice of right to appeal
Section 670
Filing requirements
Section 680
Suspension and commencement or resumption of collection activity
Section 681
Notice of intent to appeal to local assessing officer exhibit
Section 682
Notice of intent to appeal to Tax Commissioner exhibit
Section 690
Interest during appeal
Section 700
Application for review to local assessing officer
Section 710
Final local determination
Section 711
Final local determination exhibit
Section 712
Procedure in event of nondecision
Section 715
Appeal to the Tax Commissioner; time limitations
Section 720
Appeal to the Tax Commissioner; procedures
Section 730
Appeal to the Tax Commissioner; notice of intent to appeal filed but appeal to the Tax Commissioner not timely filed
Section 740
Administrative appeal to the Tax Commissioner; incomplete appeals
Section 750
Administrative appeal to the Tax Commissioner; receipt of a complete appeal
Section 760
Administrative appeal to the Tax Commissioner; local assessing officer’s reply; new issues in taxpayer’s appeal
Section 770
Administrative appeal to the Tax Commissioner; Tax Commissioner’s final determination
Section 780
Administrative appeal to the Tax Commissioner; withdrawal of appeal
Section 785
Administrative appeal to the Tax Commissioner; implementation of determination of Tax Commissioner
Section 790
Administrative appeal to the Tax Commissioner; confidentiality of determinations and advisory opinions
Section 800
Appeal to the circuit court; Generally
Section 811
Appeal to the circuit court; suspension of payment of disputed amount of refund
Section 820
Appeal to the circuit court; suspension of collection activity

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