SELAMAT DATANG DI WEBSITE KAMI
The gross receipts from the performance of services are attributed to the definite place of business where the services are performed, or if not performed at any definite place, then they are attributed to the definite place of business where the services are directed or controlled. Examples:
1. A law firm has an office in City A where all management decisions are made. Attorneys travel to all surrounding city and county court houses to perform legal services. The proper situs would be City A since management decisions are made from this location.
2. A real estate management company is headquartered in County B. Properties managed by the company are located in other Virginia localities as well as other states. Each rental property has an onsite office where rental, repair and management decisions may be made. Since each definite place of business is at the onsite rental office, gross receipts would be sourced to the localities where the rental offices are located. Further, if a locality in which any onsite office is located does not assess a BPOL tax, the gross receipts from such office would not be attributed back to County B where the company's headquarters are located.
3. Same facts as in Example 2, except that there are no onsite management offices. All rental, repair and management decisions are directed and controlled at the company headquarters. Gross receipts will be sourced to County B since it is the definite place of business where the rental activity is directed and controlled.
4. An individual works as a marketing consultant. This individual travels constantly throughout various cities and counties in the Commonwealth. She has no office, but keeps a cellular phone and her business records in her car. Her home is located in County C. Consulting income will be sourced to County C. Although she runs her business out of her car, a person's residence is deemed to be a definite place of business if there is no definite place of business maintained elsewhere. (§ 58.1-3703.1 of the Code of Virginia.)
5. Company XYZ has one truck that operates out of City A in southwest Virginia. Company XYZ picks up and delivers wares, loads and other goods for customers to and from locations in and outside of Virginia. Company XYZ has a telephone, desk, files and operating log books at its office in City A and controls, directs and conducts business out of this location. It has no other locations outside of this office in City A. Company XYZ has one truck which operates out of City A, with maintenance on the truck being performed at this location. Company XYZ is a service provider. Gross receipts from business services are attributed to the definite place of business where services are performed, or if not performed at any definite place of business, then to the definite place of business from which the services are directed or controlled. (§ 58.1-3703.1 A 3 a (4) of the Code of Virginia.) Here, services are performed across a broad geographic range. Since services are not performed at any definite place of business, gross receipts are attributed to Company XYZ's office in City A where the services are directed or controlled.
6. Acme Pest Co., a pest control and extermination business, has its principal offices in City C, Virginia. Most of Acme's customers are located in City C; however, Acme has some customers in localities that surround City C. Acme provides its service by making on-site visits and performing inspections and pest control spraying and eradication at its customers' residences or places of business. Acme has ongoing contracts with some of its customers under which it makes bi-annual visits to their residences or places of business. Other service visits are made on an intermittent, as-ordered basis. Acme leaves no equipment at its regular customers' locations, with the exception of the placement of an occasional mouse trap. Gross receipts from business services are attributed to the definite place of business where services are performed, or if not performed at any definite place of business, then to the definite place of business from which the services are directed or controlled. (§ 58.1-3703.1 A 3 a (4) of the Code of Virginia.) A definite place of business means an office or location at which occurs a regular and continuous course of dealing. (§ 58.1-3700.1 of the Code of Virginia.) Service is performed by Acme at each location on a regular but noncontinuous basis. Acme does not maintain a permanent presence at its customers' locations. Thus, Acme does not have a definite place of business at those locations, and its gross receipts from each place where service is rendered are attributed to City C where Acme has its principal office.
7. ABC CPA's LLP, a CPA firm, has its principal offices in City C, Virginia. Although most of ABC's customers are located in City C, it has some customers in localities that surround City C. ABC provides some of its service by making onsite visits and performing inspections, audits, consulting, tax and business advice at its customers places of business. ABC also has engagements with some of its customers under which it makes bi-annual visits to their places of business. Other services are also performed at ABC's principal offices on an ongoing as well as an intermittent, as ordered, basis. ABC has no equipment at its regular customers' locations. Gross receipts from business services are attributed to the definite place of business where services are performed, or if not performed at any definite place of business, then to the definite place of business from which the services are directed or controlled. (§ 58.1-3703.1 A 3 a (4) of the Code of Virginia.) A definite place of business means an office or location at which occurs a regular and continuous course of dealing. (§ 58.1-3700.1 of the Code of Virginia.) Where a professional service provider performs services at other locations away from an established or principal office where its phone and mailing address is located and does not maintain a continuous presence for more than 30 consecutive days at these other locations, the location of its definite place of business remains its established or principal office. In this example, service is performed by ABC at each customer location on a regular but noncontinuous basis. Thus, ABC does not have a definite place of business at those customer locations, and its gross receipts from each place where service is rendered are attributed to City C where ABC has its principal office.
8. Corp. A is a financial services corporation headquartered in Town B, Virginia. Corp. A maintains a loan servicing office in State C and a portfolio maintenance office in State D. Receipts attributable to loan servicing activities and portfolio maintenance are not taxable in Town B.
Ada beberapa situs penghasil uang terpercaya yang dapat membantu anda meningkatkan pendapatan secara online. Di artikel ini, kami akan memberikan ulasan tentang 8 platform terbaik yang memungkinkan anda menghasilkan uang tanpa perlu melakukan deposit. Web penghasil uang desember 2024 yang juga patut dicoba adalah opinionworld. Pengguna bisa menghasilkan uang melalui situs ini dengan cara mengisi survei dan. Salah satu situs penghasil uang tanpa deposit yang bisa anda coba manfaatkan adalah twitch.
Selamat datang dalam panduan lengkap kami tentang 5 situs penghasil uang terbaru tanpa deposit. Saat ini, banyak orang mencari cara untuk menghasilkan uang tambahan secara.
Dokumen tersebut membahas 500 contoh slogan untuk berbagai tema seperti pendidikan, kesehatan, motivasi, lingkungan hidup, dan produk. Di antaranya adalah slogan-slogan yang mendorong pendidikan seperti 'Pendidikan membawa kebahagiaan' dan 'Pendidikan adalah pintu menuju kesuksesan', slogan kesehatan seperti 'Sehat itu anugerah tuhan yang perlu dijaga' dan 'Mencegah lebih baik daripada mengobati
