23 Va. Admin. Code § 10-500-632 - Tax Commissioner’s Advisory and Interpretative Powers.

§ 10-500-632 - Tax Commissioner’s Advisory and Interpretative Powers.§ 10-500-632 - Tax Commissioner’s Advisory and Interpretative Powers.

§ 10-500-630 - Taxpayer’s Request for a Written Ruling.§ 10-500-633 - Requesting an Advisory Opinion From the Tax Commissioner Exhibit.

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.

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

1. Interpretation of changes made to the BPOL statutes.

2. Questions, the answers of which depend upon both state law and the laws of a locality.

3. Situations where two jurisdictions are attempting to tax the same gross receipts.

4. Classifications of businesses under the BPOL enabling legislation.

5. Whether a business qualifies as a manufacturer under existing court decisions.

6. Whether a business qualifies for deductions, exclusions, or reduced rates of tax contained within the BPOL-enabling legislation.

7. Situs rules contained within the BPOL-enabling legislation.

8. Whether changes made to a local statute conform with required changes under recent Virginia law.

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

1. Interpretations of wording contained within individual local BPOL ordinances.

2. Interpretations of the validity of an individual locality's appeals process.

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