2014 Virginia Code
Title 58.1 - Taxation
§ 58.1-416. When certain other sales deemed in the Commonwealth
Sales, other than sales of tangible personal property, are in the Commonwealth if:
1. The income-producing activity is performed in the Commonwealth; or
2. The income-producing activity is performed both in and outside the Commonwealth and a greater proportion of the income-producing activity is performed in the Commonwealth than in any other state, based on costs of performance.
Code 1950, ยง 58-151.049; 1971, Ex. Sess., c. 171; 1984, c. 675.
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