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05.01.2009 Where is Your “Definite Place of Business” for Gross Receipts Taxes?
05. 2009
The Supreme Court of Virginia issued a recent decision that may affect the various taxes Virginia contractors have to pay to localities. In City of Lynchburg v. English Construction Co., the Court held that Virginia localities may not tax contractors on the gross receipts of work performed from a “definite place of business” outside the locality, even if the locality where the work is performed declines to tax the contractor.

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