Virginia Communications Sales and Use Tax

  1. Law
  2. Code of Virginia
  3. Taxation
  4. Virginia Communications Sales and Use Tax

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Section
58.1-645

Short title

Section
58.1-646

Administration of chapter

Section
58.1-647

Definitions

Section
58.1-648

Imposition of sales tax; exemptions

Section
58.1-649

Sourcing rules for communication services

Section
58.1-650

Bundled transaction of communications services

Section
58.1-651

Tax collectible by communication service providers; jurisdiction

Section
58.1-652

Customer remedy procedures for billing errors

Section
58.1-653

Communications services providers' certificates of registration; penalty

Section
58.1-654

Returns by communications services providers; payment to accompany return

Section
58.1-655

Bad debts

Section
58.1-656

Discount

Section
58.1-657

Sales presumed subject to tax; exemption certificates; Internet access service providers

Section
58.1-658

Direct payment permits

Section
58.1-659

Collection of tax; penalty

Section
58.1-660

Sale of business

Section
58.1-661

Certain provisions in Chapter 6 of this title to apply, mutatis mutandis

Section
58.1-662

Disposition of communications sales and use tax revenue; Communications Sales and Use Tax Trust Fund; localities' share