Definitions of repair service, personal service, and business service have been omitted since this classification applies to all services not classified as financial, real estate or professional. Those rendering a repair, personal or business service or other service as provided for in 23VAC10-500-480 include, but are not limited to, the following:
4. Amusements and recreation services5. Animal hospitals, grooming services, kennels or stables (except for the services of a veterinarian)6. Auctioneers and common criers7. Automobile driving schools8. Barber shops, beauty parlors, and hairdressing establishments, schools & services9. Bid or building reporting services10. Billiard or pool establishments or parlors13. Booking agents or concert managers15. Brokers and commission merchants other than real estate or financial brokers16. Business and governmental research and consulting services18. Child care attendants or schools19. Collection agents or agencies20. Commercial photography, art and graphics21. Copying over the counter (including copies made by the customer on the business' equipment)22. Court reporting and public stenographers23. Dance studios and schools24. Data processing, computer and systems development services25. Developing or enlarging photographs26. Detective agencies and protective services29. Engraving outside of the manufacturing process30. Erecting, installing, removing or storing awnings31. Extermination services (unless the services involve performing functions defined as contracting under § 58.1-3714D of the Code of Virginia)32. Farriers or blacksmiths34. Freight traffic bureaus35. Fumigating or disinfecting36. Funeral services and crematories37. Golf courses, driving ranges and miniature golf courses38. Hauling of sand, gravel or dirt (excavated by others)39. Homes for adults (licensed by Department of Social Services)40. Hospitals (other than the performance of medical services falling within the definition of professional services)41. Hotels, motels, tourist courts, boarding and rooming houses and transient trailers43. House cleaning services45. Instructors, tutors, schools and studios of music, ceramics, art, sewing, sports and the like48. Laundry cleaning and garment services including laundries, dry cleaners, linen supply, diaper service, coin operated laundries and carpet and upholstery cleaning49. Mailing, messenger and correspondent services50. Movie theaters and drive-in theaters51. Nickel plating, chromizing and electroplating52. Nurses and physician registries53. Nursing and personal care facilities including nursing homes, convalescent homes, homes for the retarded, old age homes and rest homes54. Packing, crating, shipping, hauling or moving goods or chattels for others55. Parcel delivery services56. Parking lots, public garages and valet parking58. Personnel services, labor agents and employment bureaus60. Picture framing and gilding62. Press clipping services63. Professional sports (i.e., commercial rather than amateur)64. Promotional agents or agencies65. Public relations services66. Realty multiple listing services67. Renting or leasing any items of tangible personal property68. Research and development laboratories71. Shoe repair, shoe shine and hat repair shops72. Sign painting (unless the painting services involve performing functions defined as contracting under subsection D of § 58.1-3714 of the Code of Virginia)74. Swimming pool maintenance and management76. Tax preparers (other than professionals described in 23VAC10-500-450 )79. Telephone answering services80. Temporary employee services83. Theatrical performers, bands and orchestras85. Transportation services including buses and taxis87. Tree surgeons, trimmers and removal services88. Trucking companies, intrastate90. Washing, cleaning or polishing automobiles23 Va. Admin. Code § 10-500-500
Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008.Statutory Authority
§ 58.1-3701 of the Code of Virginia.