GroundRules
← Search the law
Virginia regulations · Through 2026 Regular Session (effective July 1, 2026)

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

Read at publisher ↗
Where this section sits in the code
  1. Title 23. Taxation
  2. Agency 10. Department of Taxation
  3. Chapter 500. Business, Professional and Occupational License Tax Regulations

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.

Collected 2026-09-14T04:54:18Z. Source file · JSON

Browse this collection