{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-400.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-400.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-400.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-400.1.html"}],"law_id":58533,"edition_id":1,"section_id":58533,"structure_id":13460,"section_number":"58.1-400.1","catch_line":"Minimum tax on telecommunications companies","history":"1988, c. 899; 1995, c. 507; 1998, c. 897; 2000, c. 368; 2009, cc. 37, 152.","full_text":"A\n\nA telecommunications company that is incorporated shall be subject to a minimum tax, instead of the corporate income tax imposed by § 58.1-400, at the applicable rate on its gross receipts for the calendar year which ends during the taxable year if the tax imposed by § 58.1-400 is less than the minimum tax imposed by this section. A telecommunications company that is organized as a limited liability company, partnership, corporation that has made an election under subchapter S of the Internal Revenue Code, or other entity treated as a pass-through entity shall be subject to the minimum tax in the manner prescribed by regulation.\n\t\t\tThe minimum tax shall be imposed at the rate of 0.5 percent of gross receipts.B\n\nIn the case of an income tax return for a period of less than twelve months, the minimum tax shall be based on the gross receipts for the calendar year which ends during the taxable period or, if none, the most recent calendar year which ended before the taxable period. The minimum tax shall be prorated by the number of months in the taxable period.C\n\nThe State Corporation Commission shall certify to the Department for each tax year as defined in § 58.1-2600 the name, address, and gross receipts for each telecommunications company. The Commission shall mail or otherwise deliver a copy of the certification to each affected telecommunications company.D\n\nThe following words and terms, when used in this section, shall have the following meanings:\n\t\t\t“Gross receipts” means all revenue from business done within the Commonwealth, including the proportionate part of interstate revenue attributable to the Commonwealth if such inclusion will result in annual gross receipts exceeding $5 million, with the following deductions:1\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; and2\n\nRevenues received from a telecommunications company, or from a telephone utility company providing interstate communications service, 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 taxpayer’s network, or (iv) taxpayer’s telephone services for resale.\n\t\t\t\t“Telecommunications company” means a telephone company or other person holding a certificate of convenience and necessity granted by the State Corporation Commission authorizing telephone service; or a person authorized by the Federal Communications Commission to provide commercial mobile service as defined in § 332(d)(1) of the Communications Act of 1934, as amended, where such service includes cellular mobile radio communications services or broadband personal communications services; or a person holding a certificate issued pursuant to § 214 of the Communications Act of 1934, as amended, authorizing domestic telephone service and belonging to an affiliated group including a person holding a certificate of convenience and necessity granted by the State Corporation Commission authorizing telephone service; or a telegraph company or other person operating the apparatus necessary to communicate by telegraph. The term “affiliated group” shall have the meaning given in § 58.1-3700.1.","order_by":null,"text":{"0":{"id":214531,"text":"A telecommunications company that is incorporated shall be subject to a minimum tax, instead of the corporate income tax imposed by § 58.1-400, at the applicable rate on its gross receipts for the calendar year which ends during the taxable year if the tax imposed by § 58.1-400 is less than the minimum tax imposed by this section. A telecommunications company that is organized as a limited liability company, partnership, corporation that has made an election under subchapter S of the Internal Revenue Code, or other entity treated as a pass-through entity shall be subject to the minimum tax in the manner prescribed by regulation.\n\t\t\tThe minimum tax shall be imposed at the rate of 0.5 percent of gross receipts.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":214532,"text":"In the case of an income tax return for a period of less than twelve months, the minimum tax shall be based on the gross receipts for the calendar year which ends during the taxable period or, if none, the most recent calendar year which ended before the taxable period. The minimum tax shall be prorated by the number of months in the taxable period.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":214533,"text":"The State Corporation Commission shall certify to the Department for each tax year as defined in § 58.1-2600 the name, address, and gross receipts for each telecommunications company. The Commission shall mail or otherwise deliver a copy of the certification to each affected telecommunications company.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":214534,"text":"The following words and terms, when used in this section, shall have the following meanings:\n\t\t\t“Gross receipts” means all revenue from business done within the Commonwealth, including the proportionate part of interstate revenue attributable to the Commonwealth if such inclusion will result in annual gross receipts exceeding $5 million, with the following deductions:","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"D1"},"4":{"id":214535,"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; and","type":"section","prefixes":["D","1"],"prefix":"1","entire_prefix":"D1","prefix_anchor":"D1","level":2,"prior_prefix":"D","next_prefix":"D2"},"5":{"id":214536,"text":"Revenues received from a telecommunications company, or from a telephone utility company providing interstate communications service, 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 taxpayer’s network, or (iv) taxpayer’s telephone services for resale.\n\t\t\t\t“Telecommunications company” means a telephone company or other person holding a certificate of convenience and necessity granted by the State Corporation Commission authorizing telephone service; or a person authorized by the Federal Communications Commission to provide commercial mobile service as defined in § 332(d)(1) of the Communications Act of 1934, as amended, where such service includes cellular mobile radio communications services or broadband personal communications services; or a person holding a certificate issued pursuant to § 214 of the Communications Act of 1934, as amended, authorizing domestic telephone service and belonging to an affiliated group including a person holding a certificate of convenience and necessity granted by the State Corporation Commission authorizing telephone service; or a telegraph company or other person operating the apparatus necessary to communicate by telegraph. The term “affiliated group” shall have the meaning given in § 58.1-3700.1.","type":"section","prefixes":["D","2"],"prefix":"2","entire_prefix":"D2","prefix_anchor":"D2","level":2,"prior_prefix":"D1"}},"ancestry":[{"id":13460,"edition_id":1,"name":"Taxation of Corporations","identifier":"10","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:44:56","date_modified":"2026-06-26 03:44:56","permalink":{"id":253359,"object_type":"structure","relational_id":13460,"identifier":"10","token":"58.1\/I\/3\/10","url":"\/58.1\/I\/3\/10\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","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":60955,"structure_id":13460,"section_number":"58.1-400","catch_line":"Imposition of tax","url":"\/58.1-400\/","token":"58.1\/I\/3\/10\/58.1-400","metadata":false},{"id":58533,"structure_id":13460,"section_number":"58.1-400.1","catch_line":"Minimum tax on telecommunications companies","url":"\/58.1-400.1\/","token":"58.1\/I\/3\/10\/58.1-400.1","metadata":false},{"id":77310,"structure_id":13460,"section_number":"58.1-400.2","catch_line":"Taxation of electric suppliers, pipeline distribution companies, gas utilities, and gas suppliers","url":"\/58.1-400.2\/","token":"58.1\/I\/3\/10\/58.1-400.2","metadata":false},{"id":79891,"structure_id":13460,"section_number":"58.1-400.3","catch_line":"Minimum tax on certain electric suppliers","url":"\/58.1-400.3\/","token":"58.1\/I\/3\/10\/58.1-400.3","metadata":false},{"id":85449,"structure_id":13460,"section_number":"58.1-400.4","catch_line":"Minimum tax on home service contract providers","url":"\/58.1-400.4\/","token":"58.1\/I\/3\/10\/58.1-400.4","metadata":false},{"id":75981,"structure_id":13460,"section_number":"58.1-401","catch_line":"Exemptions and exclusions","url":"\/58.1-401\/","token":"58.1\/I\/3\/10\/58.1-401","metadata":false},{"id":56970,"structure_id":13460,"section_number":"58.1-402","catch_line":"Virginia taxable income","url":"\/58.1-402\/","token":"58.1\/I\/3\/10\/58.1-402","metadata":false},{"id":65538,"structure_id":13460,"section_number":"58.1-403","catch_line":"Additional modifications to determine Virginia taxable income for certain corporations","url":"\/58.1-403\/","token":"58.1\/I\/3\/10\/58.1-403","metadata":false},{"id":61129,"structure_id":13460,"section_number":"58.1-404","catch_line":"Reserved","url":"\/58.1-404\/","token":"58.1\/I\/3\/10\/58.1-404","metadata":false},{"id":84403,"structure_id":13460,"section_number":"58.1-405","catch_line":"Corporations transacting or conducting entire business within this Commonwealth","url":"\/58.1-405\/","token":"58.1\/I\/3\/10\/58.1-405","metadata":false},{"id":56464,"structure_id":13460,"section_number":"58.1-405.1","catch_line":"Eligibility of companies for apportionment modification; certification by the Virginia Economic Development Partnership Authority","url":"\/58.1-405.1\/","token":"58.1\/I\/3\/10\/58.1-405.1","metadata":false},{"id":56080,"structure_id":13460,"section_number":"58.1-406","catch_line":"Allocation and apportionment of income","url":"\/58.1-406\/","token":"58.1\/I\/3\/10\/58.1-406","metadata":false},{"id":56963,"structure_id":13460,"section_number":"58.1-407","catch_line":"How dividends allocated","url":"\/58.1-407\/","token":"58.1\/I\/3\/10\/58.1-407","metadata":false},{"id":86858,"structure_id":13460,"section_number":"58.1-408","catch_line":"What income apportioned and how","url":"\/58.1-408\/","token":"58.1\/I\/3\/10\/58.1-408","metadata":false},{"id":76197,"structure_id":13460,"section_number":"58.1-409","catch_line":"Property factor","url":"\/58.1-409\/","token":"58.1\/I\/3\/10\/58.1-409","metadata":false},{"id":54428,"structure_id":13460,"section_number":"58.1-410","catch_line":"Valuation of property owned or rented","url":"\/58.1-410\/","token":"58.1\/I\/3\/10\/58.1-410","metadata":false},{"id":80735,"structure_id":13460,"section_number":"58.1-411","catch_line":"Average value of property","url":"\/58.1-411\/","token":"58.1\/I\/3\/10\/58.1-411","metadata":false},{"id":60991,"structure_id":13460,"section_number":"58.1-412","catch_line":"Payroll factor","url":"\/58.1-412\/","token":"58.1\/I\/3\/10\/58.1-412","metadata":false},{"id":65358,"structure_id":13460,"section_number":"58.1-413","catch_line":"When compensation deemed paid or accrued in this Commonwealth","url":"\/58.1-413\/","token":"58.1\/I\/3\/10\/58.1-413","metadata":false},{"id":74292,"structure_id":13460,"section_number":"58.1-414","catch_line":"Sales factor","url":"\/58.1-414\/","token":"58.1\/I\/3\/10\/58.1-414","metadata":false},{"id":78515,"structure_id":13460,"section_number":"58.1-415","catch_line":"When sales of tangible personal property deemed in the Commonwealth","url":"\/58.1-415\/","token":"58.1\/I\/3\/10\/58.1-415","metadata":false},{"id":55363,"structure_id":13460,"section_number":"58.1-416","catch_line":"(Contingent effective date \u2014 See Editor's note) When certain other sales deemed in the Commonwealth","url":"\/58.1-416\/","token":"58.1\/I\/3\/10\/58.1-416","metadata":false},{"id":86205,"structure_id":13460,"section_number":"58.1-417","catch_line":"Motor carriers; 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apportionment","url":"\/58.1-422.1\/","token":"58.1\/I\/3\/10\/58.1-422.1","metadata":false},{"id":61386,"structure_id":13460,"section_number":"58.1-422.2","catch_line":"Apportionment; taxpayers with enterprise data center operations","url":"\/58.1-422.2\/","token":"58.1\/I\/3\/10\/58.1-422.2","metadata":false},{"id":54726,"structure_id":13460,"section_number":"58.1-422.3","catch_line":"Debt buyers; apportionment","url":"\/58.1-422.3\/","token":"58.1\/I\/3\/10\/58.1-422.3","metadata":false},{"id":84482,"structure_id":13460,"section_number":"58.1-422.4","catch_line":"Property information and analytics firms","url":"\/58.1-422.4\/","token":"58.1\/I\/3\/10\/58.1-422.4","metadata":false},{"id":76648,"structure_id":13460,"section_number":"58.1-422.5","catch_line":"(Contingent effective date \u2014 See Editor's note) Internet root infrastructure providers","url":"\/58.1-422.5\/","token":"58.1\/I\/3\/10\/58.1-422.5","metadata":false},{"id":63840,"structure_id":13460,"section_number":"58.1-423","catch_line":"Income tax paid by commercial spaceflight entities","url":"\/58.1-423\/","token":"58.1\/I\/3\/10\/58.1-423","metadata":false}],"previous_section":{"id":60955,"structure_id":13460,"section_number":"58.1-400","catch_line":"Imposition of tax","url":"\/58.1-400\/","token":"58.1\/I\/3\/10\/58.1-400","metadata":false},"next_section":{"id":77310,"structure_id":13460,"section_number":"58.1-400.2","catch_line":"Taxation of electric suppliers, pipeline distribution companies, gas utilities, and gas suppliers","url":"\/58.1-400.2\/","token":"58.1\/I\/3\/10\/58.1-400.2","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-400.1\/","history_text":"

This law was first created in 1988. The record of its establishment is cataloged in chapter 899 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 4 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 507<\/a>; in 1998, chapter 897<\/a>; in 2000, chapter 368<\/a>; in 2009, chapters 37<\/a> and 152<\/a>.<\/p>","references":[{"id":59035,"section_number":"58.1-2035","catch_line":"Correction of mere clerical errors","order_by":null,"url":"\/58.1-2035\/"},{"id":84464,"section_number":"58.1-2608","catch_line":"State taxation of railroads, telecommunications companies","order_by":null,"url":"\/58.1-2608\/"},{"id":86170,"section_number":"58.1-2674.1","catch_line":"Application for correction of certification to Department of Taxation","order_by":null,"url":"\/58.1-2674.1\/"},{"id":75981,"section_number":"58.1-401","catch_line":"Exemptions and exclusions","order_by":null,"url":"\/58.1-401\/"}],"refers_to":[{"id":85862,"section_number":"58.1-2600","catch_line":"Definitions","order_by":null,"url":"\/58.1-2600\/"},{"id":58225,"section_number":"58.1-3700.1","catch_line":"Definitions","order_by":null,"url":"\/58.1-3700.1\/"},{"id":60955,"section_number":"58.1-400","catch_line":"Imposition of tax","order_by":null,"url":"\/58.1-400\/"}],"permalink":{"id":253365,"object_type":"law","relational_id":58533,"identifier":"58.1-400.1","token":"58.1\/I\/3\/10\/58.1-400.1","url":"\/58.1-400.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-400.1\/","token":"58.1\/I\/3\/10\/58.1-400.1","dublin_core":{"Title":"Minimum tax on telecommunications companies","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-400.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A telecommunications company<\/span> that is incorporated shall be subject to a minimum tax, instead of the corporate income tax imposed by § 58.1-400<\/a>, at the applicable rate on its gross receipts<\/span> for the calendar year which ends during the taxable year if the tax imposed by § 58.1-400<\/a> is less than the minimum tax imposed by this section. A telecommunications company<\/span> that is organized as a limited liability company, partnership, corporation<\/span> that has made an election under subchapter S of the Internal Revenue Code, or other entity treated as a pass-through entity shall be subject to the minimum tax in the manner prescribed by regulation.\n\t\t\tThe minimum tax shall be imposed at the rate of 0.5 percent of gross receipts<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In the case of an income tax return for a period of less than twelve months, the minimum tax shall be based on the gross receipts<\/span> for the calendar year which ends during the taxable period or, if none, the most recent calendar year which ended before the taxable period. The minimum tax shall be prorated by the number of months in the taxable period. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The State Corporation<\/span> Commission shall certify to the Department<\/span> for each tax year as defined in § 58.1-2600<\/a> the name, address, and gross receipts<\/span> for each telecommunications company<\/span>. The Commission shall mail or otherwise deliver a copy of the certification to each affected telecommunications company<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The following words and terms, when used in this section, shall have the following meanings:\n\t\t\t“Gross receipts<\/span>” means all revenue from business done within the Commonwealth, including the proportionate part of interstate revenue attributable to the Commonwealth if such inclusion will result in annual gross receipts<\/span> exceeding $5 million, with the following deductions: <\/i><\/a><\/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; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Revenues received from a telecommunications company<\/span>, or from a telephone utility company providing interstate communications service, 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 taxpayer<\/span>’s network, or (iv) taxpayer<\/span>’s telephone services for resale.\n\t\t\t\t“Telecommunications company<\/span>” means a telephone company or other person holding a certificate of convenience and necessity granted by the State Corporation<\/span> Commission authorizing telephone service; or a person authorized by the Federal Communications Commission to provide commercial mobile service as defined in § 332(d)(1) of the Communications Act of 1934, as amended, where such service includes cellular mobile radio communications services or broadband personal communications services; or a person holding a certificate issued pursuant to § 214 of the Communications Act of 1934, as amended, authorizing domestic telephone service and belonging to an affiliated group<\/span> including a person holding a certificate of convenience and necessity granted by the State Corporation<\/span> Commission authorizing telephone service; or a telegraph company or other person operating the apparatus necessary to communicate by telegraph. The term “affiliated group<\/span>” shall have the meaning given in § 58.1-3700.1<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nMINIMUM TAX ON TELECOMMUNICATIONS COMPANIES (\u00a7 58.1-400.1)\n\nA. A telecommunications company that is incorporated shall be subject to a\nminimum tax, instead of the corporate income tax imposed by § 58.1-400, at\nthe applicable rate on its gross receipts for the calendar year which ends\nduring the taxable year if the tax imposed by § 58.1-400 is less than the\nminimum tax imposed by this section. A telecommunications company that is\norganized as a limited liability company, partnership, corporation that has made\nan election under subchapter S of the Internal Revenue Code, or other entity\ntreated as a pass-through entity shall be subject to the minimum tax in the\nmanner prescribed by regulation.\n\t\t\tThe minimum tax shall be imposed at the rate of 0.5 percent of gross\nreceipts.\n\nB. In the case of an income tax return for a period of less than twelve months,\nthe minimum tax shall be based on the gross receipts for the calendar year which\nends during the taxable period or, if none, the most recent calendar year which\nended before the taxable period. The minimum tax shall be prorated by the number\nof months in the taxable period.\n\nC. The State Corporation Commission shall certify to the Department for each tax\nyear as defined in § 58.1-2600 the name, address, and gross receipts for\neach telecommunications company. The Commission shall mail or otherwise deliver\na copy of the certification to each affected telecommunications company.\n\nD. The following words and terms, when used in this section, shall have the\nfollowing meanings:\n\t\t\t“Gross receipts” means all revenue from business done within the\nCommonwealth, including the proportionate part of interstate revenue\nattributable to the Commonwealth if such inclusion will result in annual gross\nreceipts exceeding $5 million, with the following deductions:\n\n 1. Revenue billed on behalf of another such telephone company or person to the\n extent such revenues are later paid over to or settled with that company or\n person; and\n\n 2. Revenues received from a telecommunications company, or from a telephone\n utility company providing interstate communications service, for providing to\n the company any of the following: (i) unbundled network facilities, (ii)\n completion, origination or interconnection of telephone calls with the\n taxpayer’s network, (iii) transport of telephone calls over\n taxpayer’s network, or (iv) taxpayer’s telephone services for\n resale.\n \t\t\t\t“Telecommunications company” means a telephone company or\n other person holding a certificate of convenience and necessity granted by the\n State Corporation Commission authorizing telephone service; or a person\n authorized by the Federal Communications Commission to provide commercial\n mobile service as defined in § 332(d)(1) of the Communications Act of\n 1934, as amended, where such service includes cellular mobile radio\n communications services or broadband personal communications services; or a\n person holding a certificate issued pursuant to § 214 of the\n Communications Act of 1934, as amended, authorizing domestic telephone service\n and belonging to an affiliated group including a person holding a certificate\n of convenience and necessity granted by the State Corporation Commission\n authorizing telephone service; or a telegraph company or other person\n operating the apparatus necessary to communicate by telegraph. The term\n “affiliated group” shall have the meaning given in §\n 58.1-3700.1.\n\nHISTORY: 1988, c. 899; 1995, c. 507; 1998, c. 897; 2000, c. 368; 2009, cc. 37,\n152.","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}}