Agencies | Governor
Virginia Regulatory Town Hall
Department of Taxation
Department of Taxation
Business, Professional and Occupational License Tax RegulationS [23 VAC 10 ‑ 500]
To Amend the BPOL Tax Regulation to Reflect a Recent Decision of the Virginia Supreme Court
General Information
Action Summary This regulatory action will amend the Business, Professional, and Occupational License Tax Regulation to incorporate policies related to apportionment of gross receipts that were upheld by the Virginia Supreme Court in Nielsen Co. (US), LLC v. County Bd. of Arlington County, 289 Va. 79; 767 S.E.2d 1 (2015).
Chapters Affected Only affects this chapter.
Exempt from APA No, this action is subject to the Administrative Process Act and the standard executive branch review process.
RIS Project Yes  [005002]
Associated Mandates License tax, local; methodology for deducting certain gross receipts.
Note This action is not intended to satisfy the requirement that an entire regulation be reviewed every 4 years.
Stages associated with this regulatory action.
Stage ID Stage Type Status
7798 Fast-Track Stage complete. This regulation became effective on 10/10/2017.
Contact Information
Name / Title: Joe Mayer  / Lead Policy Analyst
Address: PO Box 27185
Richmond, VA 23261-7185
Email Address:
Phone: (804)371-2299    FAX: (804)371-2355    TDD: ()-

This person is the primary contact for this board.