§ 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, § 58-151.049; 1971, Ex. Sess., c. 171; 1984, c. 675.)
Sections: Previous 58.1-409 58.1-410 58.1-411 58.1-412 58.1-413 58.1-414 58.1-415 58.1-416 58.1-417 58.1-418 58.1-419 58.1-420 58.1-421 58.1-430 58.1-431 NextLast modified: April 3, 2009