23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-500-60
Gross receipts
Official textlaw.lis.virginia.gov
The definition of "gross receipts" is discussed in 23VAC10-500-10. Income that is not derived from the exercise of the privilege for which the taxpayer is licensed by the locality do not constitute gross receipts for purposes of BPOL taxation. Activities of a taxpayer that serve only the taxpayer's interest, and no other, do not give rise to gross receipts. Other exclusions and deductions from gross receipts are discussed in 23VAC10-500-70 through 23VAC10-500-90.
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Nearby sections (25 sections)
- 10-380-10 · (Repealed.)
- 10-390-10 · (Repealed.)
- 10-390-20 · Definition
- 10-390-30 · (Repealed.)
- 10-390-40 · Collection
- 10-390-50 · (Repealed.)
- 10-400-10 · (Repealed.)
- 10-500-10 · Definitions
- 10-500-20 · Authority to impose license tax
- 10-500-30 · Activities subject to license taxation
- 10-500-40 · Exemptions from the BPOL tax
- 10-500-50 · Exemption for affiliated groups
- 10-500-60 · Gross receipts
- 10-500-70 · Exclusions from gross receipts
- 10-500-80 · Deductions from gross receipts
- 10-500-90 · Other exclusions and deductions from gross receipts
- 10-500-100 · Rates and fees
- 10-500-110 · Multiple businesses
- 10-500-120 · Multiple locations
- 10-500-130 · Employees and independent contractors
- 10-500-140 · NAICS Codes
- 10-500-150 · Situs of gross receipts
- 10-500-160 · Situs of gross receipts for a contractor
- 10-500-170 · Situs of gross receipts for a retailer
- 10-500-180 · Situs of purchases for wholesaler subject to tax based on…