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Virginia Tax Commissioner allows deduction for gross receipts attributable to business in other states for BPOL purposes

The Virginia Tax Commissioner has held that, for business, professional and occupational license (BPOL) tax purposes, a multistate business service provider was entitled to an apportioned deduction from gross receipts for receipts attributable to business conducted in other states, after the company’s gross receipts were sitused for BPOL tax purposes using payroll apportionment. The case was remanded to the county that imposed the BPOL tax to adjust the taxpayer’s liability for the tax periods at issue.

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