{"data":{"id":"us-va/23vac10-500-440","jurisdiction":"us-va","citation":"23VAC10-500-440","heading":"Professional services; generally","body":"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.","path":["Title 23. Taxation","Agency 10. Department of Taxation","Chapter 500. Business, Professional and Occupational License Tax Regulations"],"source_url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter500/section440/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:18Z","sha256":"e8126df008a665543e1e455b66e684ef48ff21509b94127745de81a0c3a05a09","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-500-430","next":"us-va/23vac10-500-450"},"notice":"GroundRules: Original legal text. Not legal advice."}