Tag Archives | BPOL

Virginia Supreme Court Upholds State Tax Commissioner’s BPOL Apportionment Methodology Over County Commissioner‘s Objections

Issue Many cities and counties in Virginia impose a Business, Professional, and Occupational License (BPOL) tax which is essentially a tax on Virginia gross receipts. In certain situations, taxpayers may reduce otherwise taxable gross receipts if the taxpayer is liable for income-based taxes outside the Virginia locality imposing the BPOL tax. The Virginia Supreme Court, […]

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