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23 VAC Title 23 Agency 10 — Virginia Tax Regulations

23VAC10-500-250

Contractors; list of occupations

Official textlaw.lis.virginia.gov23 subsections

Contracting generally includes, but is not limited to, persons engaged in the following occupations, businesses or trades:

# 1.

Air conditioning

# 2.

Brick contracting and other masonry

# 3.

Building

# 4.

Cementing

# 5.

Dredging

# 6.

Electrical contracting

# 7.

Elevator installation

# 8.

Erecting signs that are assessed as realty

# 9.

Floor scraping or finishing

# 10.

Foundations

# 11.

House moving

# 12.

Paint and paper decorating

# 13.

Plastering

# 14.

Plumbing, heating, steam fitting

# 15.

Refrigeration

# 16.

Road, street, bridge, tunnel, sidewalk or curb and gutter construction

# 17.

Roofing and tinning

# 18.

Sewer drilling and well digging

# 19.

Sign painting

# 20.

Structural metal work

# 21.

Tile, glass, flooring and floor covering installation

# 22.

Wrecking, moving or excavating.

Last amended: Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008.

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Nearby sections (25 sections)
  1. 10-500-130 · Employees and independent contractors
  2. 10-500-140 · NAICS Codes
  3. 10-500-150 · Situs of gross receipts
  4. 10-500-160 · Situs of gross receipts for a contractor
  5. 10-500-170 · Situs of gross receipts for a retailer
  6. 10-500-180 · Situs of purchases for wholesaler subject to tax based on…
  7. 10-500-190 · Situs of a business renting tangible personal property
  8. 10-500-200 · Situs of a business performing services
  9. 10-500-210 · Apportionment; in general
  10. 10-500-220 · Apportionment; agreement to apportion among localities
  11. 10-500-230 · Contractors; maximum rate
  12. 10-500-240 · Contractors; classification
  13. 10-500-250 · Contractors; list of occupations
  14. 10-500-260 · Installation by merchant
  15. 10-500-270 · Retail sales; maximum rate
  16. 10-500-280 · Retail sales; retail and wholesale distinguished
  17. 10-500-290 · Retail sales; banks
  18. 10-500-300 · Retail sales; solicitation
  19. 10-500-310 · Retail sales through a commission merchant
  20. 10-500-320 · Nonmercantile businesses
  21. 10-500-330 · Motor vehicle dealers
  22. 10-500-340 · Wholesale sales; maximum rate
  23. 10-500-350 · The licensable privilege of wholesale selling
  24. 10-500-360 · Wholesale activities ancillary to manufacturing
  25. 10-500-370 · Financial, real estate and professional services; maximum…
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