Action:
To Amend the BPOL Tax Regulation to Reflect a Recent Decision of the Virginia Supreme Court
Action 4740
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.
|
| Executive Branch Review |
This action will go through the normal Executive Branch Review process.
|
| RIS Project |
Yes [005002] |
| Associated Mandates |
License tax, local; methodology for deducting certain gross receipts.
|
| New Periodic Review |
This action will not be used to conduct a new periodic review.
|
Stages
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:
|
joseph.mayer@tax.virginia.gov
|
|
Phone:
|
(804)371-2299
FAX: (804)371-2355
TDD: ()-
|
This person is the primary contact for this board.
