CODE OF VIRGINIA

WHEN CERTAIN OTHER SALES DEEMED IN THE COMMONWEALTH (§ 58.1-416)

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.

HISTORY: Code 1950, § 58-151.049; 1971, Ex. Sess., c. 171; 1984, c. 675.