1. A. The Tax Commissioner has the authority to issue advisory written opinions that interpret the BPOL statutes and the BPOL Regulations (23VAC10-500). The Tax Commissioner is not required to interpret any local ordinances.

2. B. Examples of the issues that the Commissioner may render advisory opinions upon include:

   1. 1. Interpretation of changes made to the BPOL statutes.
   2. 2. Questions, the answers of which depend upon both state law and the laws of a locality.
   3. 3. Situations where two jurisdictions are attempting to tax the same gross receipts.
   4. 4. Classifications of businesses under the BPOL enabling legislation.
   5. 5. Whether a business qualifies as a manufacturer under existing court decisions.
   6. 6. Whether a business qualifies for deductions, exclusions, or reduced rates of tax contained within the BPOL-enabling legislation.
   7. 7. Situs rules contained within the BPOL-enabling legislation.
   8. 8. Whether changes made to a local statute conform with required changes under recent Virginia law.

3. C. Suggested examples of advisory opinions that the Commissioner may decline to make include:

   1. 1. Interpretations of wording contained within individual local BPOL ordinances.
   2. 2. Interpretations of the validity of an individual locality's appeals process.

Statutory Authority

§ 58.1-3701 of the Code of Virginia.

Historical Notes

Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008.