23 Va. Admin. Code § 10-500-440

Current through Register Vol. 41, No. 8, December 2, 2024

Section 23VAC10-500-440 - Professional services; generally

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.

23 Va. Admin. Code § 10-500-440

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

Statutory Authority

§ 58.1-3701 of the Code of Virginia.