Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-500 - Repair, personal, business and other services; list of occupations

Current through Register Vol. 40, No. 24, July 15, 2024
Definitions of repair service, personal service, and business
				  service have been omitted since this classification applies to all services not
				  classified as financial, real estate or professional. Those rendering a repair,
				  personal or business service or other service as provided for in
				  23VAC10-500-480 include, but are
				  not limited to, the following:
1.
				Advertising agencies
2.
				Airports
3. Ambulance
				services
4. Amusements and
				recreation services
5. Animal
				hospitals, grooming services, kennels or stables (except for the services of a
				veterinarian)
6. Auctioneers and
				common criers
7. Automobile driving
				schools
8. Barber shops, beauty
				parlors, and hairdressing establishments, schools & services
9. Bid or building reporting
				services
10. Billiard or pool
				establishments or parlors
11. Boat
				landings
12. Bondsmen
13. Booking agents or concert
				managers
14. Bowling
				alleys
15. Brokers and commission
				merchants other than real estate or financial brokers
16. Business and governmental research and
				consulting services
17. Chartered
				clubs
18. Child care attendants or
				schools
19. Collection agents or
				agencies
20. Commercial
				photography, art and graphics
21.
				Copying over the counter (including copies made by the customer on the
				business' equipment)
22. Court
				reporting and public stenographers
23. Dance studios and schools
24. Data processing, computer and systems
				development services
25. Developing
				or enlarging photographs
26.
				Detective agencies and protective services
27. Drafting services
28. Employment agencies
29. Engraving outside of the manufacturing
				process
30. Erecting, installing,
				removing or storing awnings
31.
				Extermination services (unless the services involve performing functions
				defined as contracting under § 58.1-3714D of the Code of
				Virginia)
32. Farriers or
				blacksmiths
33. Foresters
34. Freight traffic bureaus
35. Fumigating or disinfecting
36. Funeral services and
				crematories
37. Golf courses,
				driving ranges and miniature golf courses
38. Hauling of sand, gravel or dirt
				(excavated by others)
39. Homes for
				adults (licensed by Department of Social Services)
40. Hospitals (other than the performance of
				medical services falling within the definition of professional
				services)
41. Hotels, motels,
				tourist courts, boarding and rooming houses and transient trailers
42. Parks and campsites
43. House cleaning services
44. Information bureaus
45. Instructors, tutors, schools and studios
				of music, ceramics, art, sewing, sports and the like
46. Interior decorating
47. Janitorial services
48. Laundry cleaning and garment services
				including laundries, dry cleaners, linen supply, diaper service, coin operated
				laundries and carpet and upholstery cleaning
49. Mailing, messenger and correspondent
				services
50. Movie theaters and
				drive-in theaters
51. Nickel
				plating, chromizing and electroplating
52. Nurses and physician registries
53. Nursing and personal care facilities
				including nursing homes, convalescent homes, homes for the retarded, old age
				homes and rest homes
54. Packing,
				crating, shipping, hauling or moving goods or chattels for others
55. Parcel delivery services
56. Parking lots, public garages and valet
				parking
57. Pawnbrokers
58. Personnel services, labor agents and
				employment bureaus
59. Piano
				tuning
60. Picture framing and
				gilding
61. Porter
				services
62. Press clipping
				services
63. Professional sports
				(i.e., commercial rather than amateur)
64. Promotional agents or agencies
65. Public relations services
66. Realty multiple listing
				services
67. Renting or leasing any
				items of tangible personal property
68. Research and development
				laboratories
69. Secretarial
				services
70. Septic tank
				cleaning
71. Shoe repair, shoe
				shine and hat repair shops
72. Sign
				painting (unless the painting services involve performing functions defined as
				contracting under subsection D of § 58.1-3714 of the Code of
				Virginia)
73. Storage -- all
				types
74. Swimming pool maintenance
				and management
75. Tabulation
				services
76. Tax preparers (other
				than professionals described in
				23VAC10-500-450 )
77. Taxicab companies
78. Taxidermists
79. Telephone answering services
80. Temporary employee services
81. Testing laboratories
82. Theaters
83. Theatrical performers, bands and
				orchestras
84. Towing
				services
85. Transportation
				services including buses and taxis
86. Travel agencies
87. Tree surgeons, trimmers and removal
				services
88. Trucking companies,
				intrastate
89. Wake up
				services
90. Washing, cleaning or
				polishing automobiles
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.