{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-527.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-527.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-527.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-527.html"}],"law_id":61763,"edition_id":1,"section_id":61763,"structure_id":13145,"section_number":"60.2-527","catch_line":"Tax rate of certain foreign contractors","history":"1982, c. 200, \u00a7 60.1-79.1; 1984, c. 468; 1986, c. 480.","full_text":"A\n\nFor each calendar year, the tax rate of each foreign contractor doing business in Virginia shall be the maximum rate allowable by law for three years. At the end of the three-year period, such employer shall be eligible for the computed rate as provided in § 60.2-530.B\n\nAs used in this section, “foreign contractor” means (i) an out-of-state “contractor” as defined in § 54.1-1100 or (ii) an out-of-state “highway contractor” engaged in the type of contracting activities referred to in § 33.2-1106, who does not maintain a principal place of business in Virginia as determined by the Commission, except that such employer need not be a member of any highway contractors association. Such determination by the Commission shall be final and not subject to judicial review.","order_by":null,"text":{"0":{"id":225555,"text":"For each calendar year, the tax rate of each foreign contractor doing business in Virginia shall be the maximum rate allowable by law for three years. At the end of the three-year period, such employer shall be eligible for the computed rate as provided in § 60.2-530.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":225556,"text":"As used in this section, “foreign contractor” means (i) an out-of-state “contractor” as defined in § 54.1-1100 or (ii) an out-of-state “highway contractor” engaged in the type of contracting activities referred to in § 33.2-1106, who does not maintain a principal place of business in Virginia as determined by the Commission, except that such employer need not be a member of any highway contractors association. Such determination by the Commission shall be final and not subject to judicial review.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":13145,"edition_id":1,"name":"Computation of Tax Rate","identifier":"4","label":"article","depth":3,"order_by":1,"parent_id":13052,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":267753,"object_type":"structure","relational_id":13145,"identifier":"4","token":"60.2\/5\/4","url":"\/60.2\/5\/4\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13052,"edition_id":1,"name":"Taxation","identifier":"5","label":"chapter","depth":2,"order_by":1,"parent_id":12883,"metadata":{},"date_created":"2026-06-26 03:44:11","date_modified":"2026-06-26 03:44:11","permalink":{"id":267633,"object_type":"structure","relational_id":13052,"identifier":"5","token":"60.2\/5","url":"\/60.2\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12883,"edition_id":1,"name":"Unemployment Compensation","identifier":"60.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:58","date_modified":"2026-06-26 03:43:58","permalink":{"id":267273,"object_type":"structure","relational_id":12883,"identifier":"60.2","token":"60.2","url":"\/60.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":79525,"structure_id":13145,"section_number":"60.2-525","catch_line":"Statement of employer's benefit charges and taxes","url":"\/60.2-525\/","token":"60.2\/5\/4\/60.2-525","metadata":false},{"id":84523,"structure_id":13145,"section_number":"60.2-526","catch_line":"General provisions","url":"\/60.2-526\/","token":"60.2\/5\/4\/60.2-526","metadata":false},{"id":61763,"structure_id":13145,"section_number":"60.2-527","catch_line":"Tax rate of certain foreign contractors","url":"\/60.2-527\/","token":"60.2\/5\/4\/60.2-527","metadata":false},{"id":60511,"structure_id":13145,"section_number":"60.2-528","catch_line":"Individual benefit charges","url":"\/60.2-528\/","token":"60.2\/5\/4\/60.2-528","metadata":false},{"id":79689,"structure_id":13145,"section_number":"60.2-528.1","catch_line":"Charging of benefits relating to certain overpayments; penalty for pattern of failure to respond to requests for information","url":"\/60.2-528.1\/","token":"60.2\/5\/4\/60.2-528.1","metadata":false},{"id":73637,"structure_id":13145,"section_number":"60.2-529","catch_line":"Employer's benefit charges","url":"\/60.2-529\/","token":"60.2\/5\/4\/60.2-529","metadata":false},{"id":81848,"structure_id":13145,"section_number":"60.2-530","catch_line":"Benefit ratio","url":"\/60.2-530\/","token":"60.2\/5\/4\/60.2-530","metadata":false},{"id":70511,"structure_id":13145,"section_number":"60.2-531","catch_line":"Experience rating tax; table","url":"\/60.2-531\/","token":"60.2\/5\/4\/60.2-531","metadata":false},{"id":54592,"structure_id":13145,"section_number":"60.2-532","catch_line":"Pool cost charges","url":"\/60.2-532\/","token":"60.2\/5\/4\/60.2-532","metadata":false},{"id":77201,"structure_id":13145,"section_number":"60.2-533","catch_line":"Fund balance factor","url":"\/60.2-533\/","token":"60.2\/5\/4\/60.2-533","metadata":false},{"id":54171,"structure_id":13145,"section_number":"60.2-534","catch_line":"Tax rate defined","url":"\/60.2-534\/","token":"60.2\/5\/4\/60.2-534","metadata":false},{"id":82899,"structure_id":13145,"section_number":"60.2-535","catch_line":"Employing unit acquiring business, etc., of another employing unit","url":"\/60.2-535\/","token":"60.2\/5\/4\/60.2-535","metadata":false},{"id":55341,"structure_id":13145,"section_number":"60.2-536","catch_line":"Review of decision under \u00a7 60.2-535","url":"\/60.2-536\/","token":"60.2\/5\/4\/60.2-536","metadata":false},{"id":80870,"structure_id":13145,"section_number":"60.2-536.1","catch_line":"Transfers for the purpose of obtaining a lower unemployment compensation tax rate; assignment of rates","url":"\/60.2-536.1\/","token":"60.2\/5\/4\/60.2-536.1","metadata":false},{"id":69818,"structure_id":13145,"section_number":"60.2-536.2","catch_line":"Advisory opinion by the Commission","url":"\/60.2-536.2\/","token":"60.2\/5\/4\/60.2-536.2","metadata":false},{"id":71778,"structure_id":13145,"section_number":"60.2-536.3","catch_line":"Violations; penalties","url":"\/60.2-536.3\/","token":"60.2\/5\/4\/60.2-536.3","metadata":false},{"id":70450,"structure_id":13145,"section_number":"60.2-536.4","catch_line":"Interpretation","url":"\/60.2-536.4\/","token":"60.2\/5\/4\/60.2-536.4","metadata":false},{"id":87449,"structure_id":13145,"section_number":"60.2-536.5","catch_line":"Definitions","url":"\/60.2-536.5\/","token":"60.2\/5\/4\/60.2-536.5","metadata":false},{"id":73933,"structure_id":13145,"section_number":"60.2-537","catch_line":"Reduced tax rate permissible under federal amendment","url":"\/60.2-537\/","token":"60.2\/5\/4\/60.2-537","metadata":false},{"id":78500,"structure_id":13145,"section_number":"60.2-538","catch_line":"Where employer's taxes are delinquent","url":"\/60.2-538\/","token":"60.2\/5\/4\/60.2-538","metadata":false}],"previous_section":{"id":84523,"structure_id":13145,"section_number":"60.2-526","catch_line":"General provisions","url":"\/60.2-526\/","token":"60.2\/5\/4\/60.2-526","metadata":false},"next_section":{"id":60511,"structure_id":13145,"section_number":"60.2-528","catch_line":"Individual benefit charges","url":"\/60.2-528\/","token":"60.2\/5\/4\/60.2-528","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-527\/","history_text":"

This law was first created in 1982. The record of its establishment is cataloged in chapter 200 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1982 \u201cActs\u201d aren\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1984, chapter 468; in 1986, chapter 480.<\/p>","references":[{"id":54592,"section_number":"60.2-532","catch_line":"Pool cost charges","order_by":null,"url":"\/60.2-532\/"},{"id":77201,"section_number":"60.2-533","catch_line":"Fund balance factor","order_by":null,"url":"\/60.2-533\/"}],"refers_to":[{"id":86499,"section_number":"33.2-1106","catch_line":"Definitions","order_by":null,"url":"\/33.2-1106\/"},{"id":85110,"section_number":"54.1-1100","catch_line":"Definitions","order_by":null,"url":"\/54.1-1100\/"}],"permalink":{"id":267763,"object_type":"law","relational_id":61763,"identifier":"60.2-527","token":"60.2\/5\/4\/60.2-527","url":"\/60.2-527\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-527\/","token":"60.2\/5\/4\/60.2-527","dublin_core":{"Title":"Tax rate of certain foreign contractors","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-527","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> For each calendar year, the tax rate of each foreign contractor<\/span> doing business in Virginia shall be the maximum rate allowable by law<\/span> for three years. At the end of the three-year period, such employer shall be eligible for the computed rate as provided in § 60.2-530<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> As used in this section, “foreign contractor<\/span>” means (i) an out-of-state “contractor” as defined in § 54.1-1100<\/a> or (ii) an out-of-state “highway contractor<\/span>” engaged in the type of contracting activities referred to in § 33.2-1106<\/a>, who does not maintain a principal place of business in Virginia as determined by the Commission, except that such employer need not be a member of any highway contractors<\/span> association. Such determination by the Commission shall be final and not subject to judicial review. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAX RATE OF CERTAIN FOREIGN CONTRACTORS (\u00a7 60.2-527)\n\nA. For each calendar year, the tax rate of each foreign contractor doing\nbusiness in Virginia shall be the maximum rate allowable by law for three years.\nAt the end of the three-year period, such employer shall be eligible for the\ncomputed rate as provided in § 60.2-530.\n\nB. As used in this section, “foreign contractor” means (i) an\nout-of-state “contractor” as defined in § 54.1-1100 or (ii) an\nout-of-state “highway contractor” engaged in the type of contracting\nactivities referred to in § 33.2-1106, who does not maintain a principal\nplace of business in Virginia as determined by the Commission, except that such\nemployer need not be a member of any highway contractors association. Such\ndetermination by the Commission shall be final and not subject to judicial\nreview.\n\nHISTORY: 1982, c. 200, \u00a7 60.1-79.1; 1984, c. 468; 1986, c. 480.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}