{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2662.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2662.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2662.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2662.1.html"}],"law_id":76536,"edition_id":1,"section_id":76536,"structure_id":16542,"section_number":"58.1-2662.1","catch_line":"Gross receipts of telephone and telegraph companies","history":"1988, c. 727; 1995, c. 751; 1998, c. 897.","full_text":"The special regulatory revenue tax on telephone and telegraph companies levied pursuant to \u00a7 58.1-2660 shall be based on gross receipts with the following deductions:\n\n1\n\nRevenue billed on behalf of another such telephone company or person to the extent such revenues are later paid over to or settled with that company or person;2\n\nRevenues received from a telephone company for providing to the company any of the following: (i) unbundled network facilities; (ii) completion, origination or interconnection of telephone calls with the taxpayer’s network; (iii) transport of telephone calls over the taxpayer’s network; or (iv) taxpayer’s telephone services for resale;3\n\nRevenue received as the proportionate part of interstate revenue attributable to the Commonwealth;4\n\nRevenue received from a person providing video programming for the transport of video programming to an end-user subscriber’s premises or for access to a video dialtone network; and5\n\nRevenue, other than from line charges, received from pay telephone service.","order_by":null,"text":{"0":{"id":274760,"text":"The special regulatory revenue tax on telephone and telegraph companies levied pursuant to \u00a7 58.1-2660 shall be based on gross receipts with the following deductions:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":274761,"text":"Revenue billed on behalf of another such telephone company or person to the extent such revenues are later paid over to or settled with that company or person;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":274762,"text":"Revenues received from a telephone company for providing to the company any of the following: (i) unbundled network facilities; (ii) completion, origination or interconnection of telephone calls with the taxpayer’s network; (iii) transport of telephone calls over the taxpayer’s network; or (iv) taxpayer’s telephone services for resale;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":274763,"text":"Revenue received as the proportionate part of interstate revenue attributable to the Commonwealth;","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":274764,"text":"Revenue received from a person providing video programming for the transport of video programming to an end-user subscriber’s premises or for access to a video dialtone network; and","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":274765,"text":"Revenue, other than from line charges, received from pay telephone service.","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4"}},"ancestry":[{"id":16542,"edition_id":1,"name":"Regulatory Revenue Taxes of Public Service Corporations","identifier":"6","label":"article","depth":4,"order_by":1,"parent_id":13177,"metadata":{},"date_created":"2026-06-26 04:23:16","date_modified":"2026-06-26 04:23:16","permalink":{"id":256227,"object_type":"structure","relational_id":16542,"identifier":"6","token":"58.1\/II\/26\/6","url":"\/58.1\/II\/26\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13177,"edition_id":1,"name":"Taxation of Public Service Corporations","identifier":"26","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:44:23","date_modified":"2026-06-26 03:44:23","permalink":{"id":256057,"object_type":"structure","relational_id":13177,"identifier":"26","token":"58.1\/II\/26","url":"\/58.1\/II\/26\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":79433,"structure_id":16542,"section_number":"58.1-2660","catch_line":"Special revenue tax; levy","url":"\/58.1-2660\/","token":"58.1\/II\/26\/6\/58.1-2660","metadata":false},{"id":70781,"structure_id":16542,"section_number":"58.1-2661","catch_line":"Exceptions","url":"\/58.1-2661\/","token":"58.1\/II\/26\/6\/58.1-2661","metadata":false},{"id":73934,"structure_id":16542,"section_number":"58.1-2662","catch_line":"Computation of revenue tax on railroads","url":"\/58.1-2662\/","token":"58.1\/II\/26\/6\/58.1-2662","metadata":false},{"id":76536,"structure_id":16542,"section_number":"58.1-2662.1","catch_line":"Gross receipts of telephone and telegraph companies","url":"\/58.1-2662.1\/","token":"58.1\/II\/26\/6\/58.1-2662.1","metadata":false},{"id":80795,"structure_id":16542,"section_number":"58.1-2662.2","catch_line":"Gross receipts of companies furnishing water, heat, light or power","url":"\/58.1-2662.2\/","token":"58.1\/II\/26\/6\/58.1-2662.2","metadata":false},{"id":71056,"structure_id":16542,"section_number":"58.1-2663","catch_line":"How taxes assessed, collected and paid","url":"\/58.1-2663\/","token":"58.1\/II\/26\/6\/58.1-2663","metadata":false},{"id":84297,"structure_id":16542,"section_number":"58.1-2664","catch_line":"When taxes not to be assessed or assessed only in part","url":"\/58.1-2664\/","token":"58.1\/II\/26\/6\/58.1-2664","metadata":false},{"id":72004,"structure_id":16542,"section_number":"58.1-2665","catch_line":"Use of taxes collected under this article","url":"\/58.1-2665\/","token":"58.1\/II\/26\/6\/58.1-2665","metadata":false}],"previous_section":{"id":73934,"structure_id":16542,"section_number":"58.1-2662","catch_line":"Computation of revenue tax on railroads","url":"\/58.1-2662\/","token":"58.1\/II\/26\/6\/58.1-2662","metadata":false},"next_section":{"id":80795,"structure_id":16542,"section_number":"58.1-2662.2","catch_line":"Gross receipts of companies furnishing water, heat, light or power","url":"\/58.1-2662.2\/","token":"58.1\/II\/26\/6\/58.1-2662.2","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2662.1\/","history_text":"

This law was first created in 1988. The record of its establishment is cataloged in chapter 727 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 1988 \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 1995, chapter 751<\/a>; in 1998, chapter 897<\/a>.<\/p>","references":false,"refers_to":[{"id":79433,"section_number":"58.1-2660","catch_line":"Special revenue tax; levy","order_by":null,"url":"\/58.1-2660\/"}],"permalink":{"id":256241,"object_type":"law","relational_id":76536,"identifier":"58.1-2662.1","token":"58.1\/II\/26\/6\/58.1-2662.1","url":"\/58.1-2662.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2662.1\/","token":"58.1\/II\/26\/6\/58.1-2662.1","dublin_core":{"Title":"Gross receipts of telephone and telegraph companies","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2662.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The special regulatory revenue tax on telephone and telegraph companies levied pursuant to \u00a7 58.1-2660<\/a> shall be based on gross receipts with the following deductions:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Revenue billed on behalf of another such telephone company or person to the extent such revenues are later paid over to or settled with that company or person; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Revenues received from a telephone company for providing to the company any of the following: (i) unbundled network facilities; (ii) completion, origination or interconnection of telephone calls with the taxpayer<\/span>’s network; (iii) transport of telephone calls over the taxpayer<\/span>’s network; or (iv) taxpayer<\/span>’s telephone services for resale; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Revenue received as the proportionate part of interstate revenue attributable to the Commonwealth; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Revenue received from a person providing video programming for the transport of video programming to an end-user subscriber’s premises or for access to a video dialtone network; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Revenue, other than from line charges, received from pay telephone service. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nGROSS RECEIPTS OF TELEPHONE AND TELEGRAPH COMPANIES (\u00a7 58.1-2662.1)\n\nThe special regulatory revenue tax on telephone and telegraph companies levied\npursuant to \u00a7 58.1-2660 shall be based on gross receipts with the following\ndeductions:\n\n1. Revenue billed on behalf of another such telephone company or person to the\nextent such revenues are later paid over to or settled with that company or\nperson;\n\n2. Revenues received from a telephone company for providing to the company any\nof the following: (i) unbundled network facilities; (ii) completion, origination\nor interconnection of telephone calls with the taxpayer’s network; (iii)\ntransport of telephone calls over the taxpayer’s network; or (iv)\ntaxpayer’s telephone services for resale;\n\n3. Revenue received as the proportionate part of interstate revenue attributable\nto the Commonwealth;\n\n4. Revenue received from a person providing video programming for the transport\nof video programming to an end-user subscriber’s premises or for access to\na video dialtone network; and\n\n5. Revenue, other than from line charges, received from pay telephone service.\n\nHISTORY: 1988, c. 727; 1995, c. 751; 1998, c. 897.","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}}