Virginia Tax Commission Directs County to Remove Foreign Gross Receipts from BPOL Tax Base

The Virginia Tax Commissioner issued a determination, holding that the taxpayer, a refueling services provider, maintained definite places of business at or near certain U.S. military installations in a foreign country where it performed refueling services under government contracts during the 2017-2020 tax years. As such, the proper situs for the gross receipts from those services was the taxpayer’s definite place of business in that foreign country, not its headquarters location in Virginia. The County was directed to remove those gross receipts from the BPOL tax base and revise the assessments accordingly. [Va. Tax Comm’n, PD 25-112, 11/07/25]

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