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Daily Tax Report: State

Virginia Tax Commissioner Determines Taxpayer’s Blog Subject to BPOL Tax

April 7, 2020, 5:00 AM

The Virginia Tax Commissioner Jan. 7 determined in a letter ruling that Taxpayer’s operation of a blog was subject to business, professional and occupational license (BPOL) tax. Taxpayer operated an online food and nutrition blog that generated income from advertising fees. The city requested an opinion regarding whether Taxpayer was subject to the BPOL tax. The commissioner noted that: 1) localities are prohibited from imposing a local license fee or tax upon the privilege or right of printing or publishing any newspaper, magazine, newsletter, or other publication issued regularly if the publication’s subscription sales are exempt from state sales tax;...

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