Virginia regulations · Through 2026 Regular Session (effective July 1, 2026)

23VAC10-500-440: Professional services; generally

Where this section sits in the code

Title 23. Taxation
Agency 10. Department of Taxation
Chapter 500. Business, Professional and Occupational License Tax Regulations

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.

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

Browse this collection