Tax Type
BPOL Tax
Description
Dental Laboratory;``Manufacturer.';
Topic
Exemptions
Date Issued
08-17-1973
A licensing ordinance, imposing a local license tax on a dental laboratory which is not operated by a dentist in connection with his own dental practice, is inapplicable to such laboratory. Such a laboratory is considered a "manufacturer,' and thus exempt from local licensing taxation by § 58-266.1 of the Code of Virginia.
Attorney General's Opinion