§ 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.

History

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

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