{"data":{"id":"us-va/23vac10-500-632","jurisdiction":"us-va","citation":"23VAC10-500-632","heading":"Tax Commissioner’s advisory and interpretative powers","body":"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.\n\nB. Examples of the issues that the Commissioner may render advisory opinions upon include:\n\n1. Interpretation of changes made to the BPOL statutes.\n\n2. Questions, the answers of which depend upon both state law and the laws of a locality.\n\n3. Situations where two jurisdictions are attempting to tax the same gross receipts.\n\n4. Classifications of businesses under the BPOL enabling legislation.\n\n5. Whether a business qualifies as a manufacturer under existing court decisions.\n\n6. Whether a business qualifies for deductions, exclusions, or reduced rates of tax contained within the BPOL-enabling legislation.\n\n7. Situs rules contained within the BPOL-enabling legislation.\n\n8. Whether changes made to a local statute conform with required changes under recent Virginia law.\n\nC. Suggested examples of advisory opinions that the Commissioner may decline to make include:\n\n1. Interpretations of wording contained within individual local BPOL ordinances.\n\n2. Interpretations of the validity of an individual locality's appeals process.","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/section632/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:19Z","sha256":"0153557eb0b9079de293d47d73c70703bc51def66bf240d46591d4d7e19aecfc","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-500-630","next":"us-va/23vac10-500-633"},"notice":"GroundRules: Original legal text. Not legal advice."}