Virginia § 58.1-3732.4 - Limitation on gross receipts; staffing firms
Full text of Virginia Code of Virginia § 58.1-3732.4 — Limitation on gross receipts; staffing firms, with citation guidance and answers to common questions.
§ 58.1-3732.4. Limitation on gross receipts; staffing firms
A. Gross receipts for license tax purposes under this chapter shall not include employee benefits paid by a staffing firm to, or for the benefit of, any contract employee for the period of time that the contract employee is actually employed for the use of the client company pursuant to the terms of a PEO services contract or temporary help services contract. The taxable gross receipts of a staffing firm shall include any administrative fees received by such firm from a client company, whether on a fee-for-service basis or as a percentage of total receipts from the client company.
B. For the purpose of this section:
"Client company" means a person that enters into a contract with a staffing firm by which the staffing firm, for a fee, provides PEO services or temporary help services.
"Contract employee" means an employee performing services under a PEO services contract or temporary help services contract.
"Employee benefits" means wages, salaries, payroll taxes, payroll deductions, workers' compensation costs, benefits, and similar expenses.
"PEO services" or "professional employer organization services" means an arrangement whereby a staffing firm assumes employer responsibility for payroll, benefits, and other human resources functions with respect to employees of a client company with no restrictions or limitations on the duration of employment.
"PEO services contract" means a contract pursuant to which a staffing firm provides PEO services for a client company.
"Staffing firm" means a person that provides PEO services or temporary help services.
"Temporary help services" means an arrangement whereby a staffing firm temporarily assigns employees to support or supplement a client company's workforce.
"Temporary help services contract" means a contract pursuant to which a staffing firm provides temporary help services for a client company.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 58.1-3732.4
What does Code of Virginia § 58.1-3732.4 cover?
Section 58.1-3732.4 ("Limitation on gross receipts; staffing firms") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 58.1-3732.4?
A common citation format is "Code of Virginia § 58.1-3732.4" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 58.1-3732.4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.