The amount of the tax imposed by this chapter and collected by a distributor in any taxable year shall be excluded from gross receipts for purposes of any tax imposed under Chapter 37 (§ 58.1-3700 et seq.).
Exclusion from professional license tax
Va. Code Ann. § 58.1-2299.1, under Motor Vehicle Fuels Sales Tax in Certain Transportation Districts..
Va. Code Ann. § 58.1-2299.1