58.1-416 - When certain other sales deemed in the Commonwealth.
§ 58.1-416. When certain other sales deemed in the Commonwealth.
Sales, other than sales of tangible personal property, are in theCommonwealth if:
1. The income-producing activity is performed in the Commonwealth; or
2. The income-producing activity is performed both in and outside theCommonwealth and a greater proportion of the income-producing activity isperformed in the Commonwealth than in any other state, based on costs ofperformance.
(Code 1950, § 58-151.049; 1971, Ex. Sess., c. 171; 1984, c. 675.)