23VAC10-500-632: Tax Commissioner’s advisory and interpretative powers

A. The Tax Commissioner has the authority to issue advisory written opinions that interpret the BPOL statutes and the BPOL Regulations (23VAC10-500). The Tax Commissioner is not required to interpret any local ordinances.

B. Examples of the issues that the Commissioner may render advisory opinions upon include:

1. Interpretation of changes made to the BPOL statutes.

2. Questions, the answers of which depend upon both state law and the laws of a locality.

3. Situations where two jurisdictions are attempting to tax the same gross receipts.

4. Classifications of businesses under the BPOL enabling legislation.

5. Whether a business qualifies as a manufacturer under existing court decisions.

6. Whether a business qualifies for deductions, exclusions, or reduced rates of tax contained within the BPOL-enabling legislation.

7. Situs rules contained within the BPOL-enabling legislation.

8. Whether changes made to a local statute conform with required changes under recent Virginia law.

C. Suggested examples of advisory opinions that the Commissioner may decline to make include:

1. Interpretations of wording contained within individual local BPOL ordinances.

2. Interpretations of the validity of an individual locality's appeals process.