{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-648.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-648.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-648.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-648.html"}],"law_id":72517,"edition_id":1,"section_id":72517,"structure_id":14897,"section_number":"58.1-648","catch_line":"Imposition of sales tax; exemptions","history":"2006, c. 780; 2007, c. 811.","full_text":"A\n\nBeginning January 1, 2007, there is levied and imposed, in addition to all other taxes and fees of every kind imposed by law, a sales or use tax on the customers of communications services in the amount of 5% of the sales price of each communications service that is sourced to the Commonwealth in accordance with § 58.1-649.B\n\nThe sales price on which the tax is levied shall not include charges for any of the following: (i) an excise, sales, or similar tax levied by the United States or any state or local government on the purchase, sale, use, or consumption of any communications service that is permitted or required to be added to the sales price of such service, if the tax is stated separately; (ii) a fee or assessment levied by the United States or any state or local government, including but not limited to, regulatory fees and emergency telephone surcharges, that is required to be added to the price of service if the fee or assessment is separately stated; (iii) coin-operated communications services; (iv) sale or recharge of a prepaid calling service; (v) provision of air-to-ground radiotelephone services, as that term is defined in 47 C.F.R. § 22.99; (vi) a communications services provider’s internal use of communications services in connection with its business of providing communications services; (vii) charges for property or other services that are not part of the sale of communications services, if the charges are stated separately from the charges for communications services; (viii) sales for resale; (ix) charges for communications services to the Commonwealth, any political subdivision of the Commonwealth, and the federal government and any agency or instrumentality of the federal government; and (x) charges for communications services to any customers on any federal military bases or installations when a franchise fee or similar fee for access is payable to the federal government, or any agency or instrumentality thereof, with respect to the same communications services.C\n\nCommunications services on which the tax is hereby levied shall not include the following: (i) information services; (ii) installation or maintenance of wiring or equipment on a customer’s premises; (iii) the sale or rental of tangible personal property; (iv) the sale of advertising, including but not limited to, directory advertising; (v) bad check charges; (vi) billing and collection services; (vii) Internet access service, electronic mail service, electronic bulletin board service, or similar services that are incidental to Internet access, such as voice-capable e-mail or instant messaging; (viii) digital products delivered electronically, such as software, downloaded music, ring tones, and reading materials; and (ix) over-the-air radio and television service broadcast without charge by an entity licensed for such purposes by the Federal Communications Commission. Also, those entities exempt from the tax imposed in accordance with the provisions of Article 4 (§ 58.1-3812 et seq.) of Chapter 38 of Title 58.1, in effect on January 1, 2006, shall continue to be exempt from the tax imposed in accordance with the provisions of this chapter.","order_by":null,"text":{"0":{"id":261136,"text":"Beginning January 1, 2007, there is levied and imposed, in addition to all other taxes and fees of every kind imposed by law, a sales or use tax on the customers of communications services in the amount of 5% of the sales price of each communications service that is sourced to the Commonwealth in accordance with § 58.1-649.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":261137,"text":"The sales price on which the tax is levied shall not include charges for any of the following: (i) an excise, sales, or similar tax levied by the United States or any state or local government on the purchase, sale, use, or consumption of any communications service that is permitted or required to be added to the sales price of such service, if the tax is stated separately; (ii) a fee or assessment levied by the United States or any state or local government, including but not limited to, regulatory fees and emergency telephone surcharges, that is required to be added to the price of service if the fee or assessment is separately stated; (iii) coin-operated communications services; (iv) sale or recharge of a prepaid calling service; (v) provision of air-to-ground radiotelephone services, as that term is defined in 47 C.F.R. § 22.99; (vi) a communications services provider’s internal use of communications services in connection with its business of providing communications services; (vii) charges for property or other services that are not part of the sale of communications services, if the charges are stated separately from the charges for communications services; (viii) sales for resale; (ix) charges for communications services to the Commonwealth, any political subdivision of the Commonwealth, and the federal government and any agency or instrumentality of the federal government; and (x) charges for communications services to any customers on any federal military bases or installations when a franchise fee or similar fee for access is payable to the federal government, or any agency or instrumentality thereof, with respect to the same communications services.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":261138,"text":"Communications services on which the tax is hereby levied shall not include the following: (i) information services; (ii) installation or maintenance of wiring or equipment on a customer’s premises; (iii) the sale or rental of tangible personal property; (iv) the sale of advertising, including but not limited to, directory advertising; (v) bad check charges; (vi) billing and collection services; (vii) Internet access service, electronic mail service, electronic bulletin board service, or similar services that are incidental to Internet access, such as voice-capable e-mail or instant messaging; (viii) digital products delivered electronically, such as software, downloaded music, ring tones, and reading materials; and (ix) over-the-air radio and television service broadcast without charge by an entity licensed for such purposes by the Federal Communications Commission. Also, those entities exempt from the tax imposed in accordance with the provisions of Article 4 (§ 58.1-3812 et seq.) of Chapter 38 of Title 58.1, in effect on January 1, 2006, shall continue to be exempt from the tax imposed in accordance with the provisions of this chapter.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":14897,"edition_id":1,"name":"Virginia Communications Sales and Use Tax","identifier":"6.2","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:50:38","date_modified":"2026-06-26 03:50:38","permalink":{"id":254903,"object_type":"structure","relational_id":14897,"identifier":"6.2","token":"58.1\/I\/6.2","url":"\/58.1\/I\/6.2\/","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":69283,"structure_id":14897,"section_number":"58.1-645","catch_line":"Short title","url":"\/58.1-645\/","token":"58.1\/I\/6.2\/58.1-645","metadata":false},{"id":57444,"structure_id":14897,"section_number":"58.1-646","catch_line":"Administration of chapter","url":"\/58.1-646\/","token":"58.1\/I\/6.2\/58.1-646","metadata":false},{"id":67946,"structure_id":14897,"section_number":"58.1-647","catch_line":"Definitions","url":"\/58.1-647\/","token":"58.1\/I\/6.2\/58.1-647","metadata":false},{"id":72517,"structure_id":14897,"section_number":"58.1-648","catch_line":"Imposition of sales tax; exemptions","url":"\/58.1-648\/","token":"58.1\/I\/6.2\/58.1-648","metadata":false},{"id":82437,"structure_id":14897,"section_number":"58.1-649","catch_line":"Sourcing rules for communication services","url":"\/58.1-649\/","token":"58.1\/I\/6.2\/58.1-649","metadata":false},{"id":73625,"structure_id":14897,"section_number":"58.1-650","catch_line":"Bundled transaction of communications services","url":"\/58.1-650\/","token":"58.1\/I\/6.2\/58.1-650","metadata":false},{"id":73435,"structure_id":14897,"section_number":"58.1-651","catch_line":"Tax collectible by communication service providers; jurisdiction","url":"\/58.1-651\/","token":"58.1\/I\/6.2\/58.1-651","metadata":false},{"id":82769,"structure_id":14897,"section_number":"58.1-652","catch_line":"Customer remedy procedures for billing errors","url":"\/58.1-652\/","token":"58.1\/I\/6.2\/58.1-652","metadata":false},{"id":81204,"structure_id":14897,"section_number":"58.1-653","catch_line":"Communications services providers' certificates of registration; penalty","url":"\/58.1-653\/","token":"58.1\/I\/6.2\/58.1-653","metadata":false},{"id":67054,"structure_id":14897,"section_number":"58.1-654","catch_line":"Returns by communications services providers; payment to accompany return","url":"\/58.1-654\/","token":"58.1\/I\/6.2\/58.1-654","metadata":false},{"id":76566,"structure_id":14897,"section_number":"58.1-655","catch_line":"Bad debts","url":"\/58.1-655\/","token":"58.1\/I\/6.2\/58.1-655","metadata":false},{"id":69879,"structure_id":14897,"section_number":"58.1-656","catch_line":"Discount","url":"\/58.1-656\/","token":"58.1\/I\/6.2\/58.1-656","metadata":false},{"id":85463,"structure_id":14897,"section_number":"58.1-657","catch_line":"Sales presumed subject to tax; exemption certificates; Internet access service providers","url":"\/58.1-657\/","token":"58.1\/I\/6.2\/58.1-657","metadata":false},{"id":77209,"structure_id":14897,"section_number":"58.1-658","catch_line":"Direct payment permits","url":"\/58.1-658\/","token":"58.1\/I\/6.2\/58.1-658","metadata":false},{"id":60896,"structure_id":14897,"section_number":"58.1-659","catch_line":"Collection of tax; penalty","url":"\/58.1-659\/","token":"58.1\/I\/6.2\/58.1-659","metadata":false},{"id":86872,"structure_id":14897,"section_number":"58.1-660","catch_line":"Sale of business","url":"\/58.1-660\/","token":"58.1\/I\/6.2\/58.1-660","metadata":false},{"id":56873,"structure_id":14897,"section_number":"58.1-661","catch_line":"Certain provisions in Chapter 6 of this title to apply, mutatis mutandis","url":"\/58.1-661\/","token":"58.1\/I\/6.2\/58.1-661","metadata":false},{"id":72514,"structure_id":14897,"section_number":"58.1-662","catch_line":"Disposition of communications sales and use tax revenue; Communications Sales and Use Tax Trust Fund; localities' share","url":"\/58.1-662\/","token":"58.1\/I\/6.2\/58.1-662","metadata":false}],"previous_section":{"id":67946,"structure_id":14897,"section_number":"58.1-647","catch_line":"Definitions","url":"\/58.1-647\/","token":"58.1\/I\/6.2\/58.1-647","metadata":false},"next_section":{"id":82437,"structure_id":14897,"section_number":"58.1-649","catch_line":"Sourcing rules for communication services","url":"\/58.1-649\/","token":"58.1\/I\/6.2\/58.1-649","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-648\/","history_text":"

This law was first created in 2006. The record of its establishment is cataloged in chapter 780<\/a> 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. It has been modified 1 time. 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. That modification is as follows: in 2007, chapter 811<\/a>.<\/p>","references":[{"id":73435,"section_number":"58.1-651","catch_line":"Tax collectible by communication service providers; jurisdiction","order_by":null,"url":"\/58.1-651\/"},{"id":69879,"section_number":"58.1-656","catch_line":"Discount","order_by":null,"url":"\/58.1-656\/"}],"refers_to":[{"id":85368,"section_number":"58.1-3812","catch_line":"Repealed","order_by":null,"url":"\/58.1-3812\/"}],"permalink":{"id":254917,"object_type":"law","relational_id":72517,"identifier":"58.1-648","token":"58.1\/I\/6.2\/58.1-648","url":"\/58.1-648\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-648\/","token":"58.1\/I\/6.2\/58.1-648","dublin_core":{"Title":"Imposition of sales tax; exemptions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-648","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Beginning January 1, 2007, there is levied and imposed, in addition to all other taxes and fees of every kind imposed by law<\/span>, a sales or use tax on the customers<\/span> of communications services<\/span> in the amount of 5% of the sales price<\/span> of each communications service that is sourced to the Commonwealth in accordance with § 58.1-649<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The sales price<\/span> on which the tax is levied shall not include charges for any of the following: (i) an excise, sales, or similar tax levied by the United States or any state or local government on the purchase, sale, use, or consumption of any communications service that is permitted or required to be added to the sales price<\/span> of such service, if the tax is stated separately; (ii) a fee or assessment levied by the United States or any state or local government, including but not limited to, regulatory fees and emergency telephone surcharges, that is required to be added to the price of service if the fee or assessment is separately stated; (iii) coin-operated communications services<\/span>; (iv) sale or recharge of a prepaid calling service<\/span>; (v) provision of air-to-ground radiotelephone services, as that term is defined in 47 C.F.R. § 22.99; (vi) a communications services provider<\/span>’s internal use of communications services in connection with its business of providing communications services; (vii) charges for property or other services that are not part of the sale of communications services, if the charges are stated separately from the charges for communications services; (viii) sales for resale; (ix) charges for communications services to the Commonwealth, any political subdivision of the Commonwealth, and the federal government and any agency or instrumentality of the federal government; and (x) charges for communications services to any customers<\/span> on any federal military bases or installations when a franchise fee or similar fee for access is payable to the federal government, or any agency or instrumentality thereof, with respect to the same communications services. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Communications services on which the tax is hereby levied shall not include the following: (i) information services<\/span>; (ii) installation or maintenance of wiring or equipment on a customer<\/span>’s premises; (iii) the sale or rental of tangible personal property; (iv) the sale of advertising, including but not limited to, directory advertising; (v) bad check charges; (vi) billing and collection services; (vii) Internet access service<\/span>, electronic mail service, electronic bulletin board service, or similar services that are incidental to Internet access, such as voice-capable e-mail or instant messaging; (viii) digital products delivered electronically, such as software, downloaded music, ring tones, and reading materials<\/span>; and (ix) over-the-air radio and television service broadcast without charge by an entity licensed for such purposes by the Federal Communications Commission. Also, those entities exempt from the tax imposed in accordance with the provisions of Article 4 (§ 58.1-3812<\/a> et seq.) of Chapter 38 of Title 58.1, in effect on January 1, 2006, shall continue to be exempt from the tax imposed in accordance with the provisions of this chapter. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nIMPOSITION OF SALES TAX; EXEMPTIONS (\u00a7 58.1-648)\n\nA. Beginning January 1, 2007, there is levied and imposed, in addition to all\nother taxes and fees of every kind imposed by law, a sales or use tax on the\ncustomers of communications services in the amount of 5% of the sales price of\neach communications service that is sourced to the Commonwealth in accordance\nwith § 58.1-649.\n\nB. The sales price on which the tax is levied shall not include charges for any\nof the following: (i) an excise, sales, or similar tax levied by the United\nStates or any state or local government on the purchase, sale, use, or\nconsumption of any communications service that is permitted or required to be\nadded to the sales price of such service, if the tax is stated separately; (ii)\na fee or assessment levied by the United States or any state or local\ngovernment, including but not limited to, regulatory fees and emergency\ntelephone surcharges, that is required to be added to the price of service if\nthe fee or assessment is separately stated; (iii) coin-operated communications\nservices; (iv) sale or recharge of a prepaid calling service; (v) provision of\nair-to-ground radiotelephone services, as that term is defined in 47 C.F.R.\n§ 22.99; (vi) a communications services provider’s internal use of\ncommunications services in connection with its business of providing\ncommunications services; (vii) charges for property or other services that are\nnot part of the sale of communications services, if the charges are stated\nseparately from the charges for communications services; (viii) sales for\nresale; (ix) charges for communications services to the Commonwealth, any\npolitical subdivision of the Commonwealth, and the federal government and any\nagency or instrumentality of the federal government; and (x) charges for\ncommunications services to any customers on any federal military bases or\ninstallations when a franchise fee or similar fee for access is payable to the\nfederal government, or any agency or instrumentality thereof, with respect to\nthe same communications services.\n\nC. Communications services on which the tax is hereby levied shall not include\nthe following: (i) information services; (ii) installation or maintenance of\nwiring or equipment on a customer’s premises; (iii) the sale or rental of\ntangible personal property; (iv) the sale of advertising, including but not\nlimited to, directory advertising; (v) bad check charges; (vi) billing and\ncollection services; (vii) Internet access service, electronic mail service,\nelectronic bulletin board service, or similar services that are incidental to\nInternet access, such as voice-capable e-mail or instant messaging; (viii)\ndigital products delivered electronically, such as software, downloaded music,\nring tones, and reading materials; and (ix) over-the-air radio and television\nservice broadcast without charge by an entity licensed for such purposes by the\nFederal Communications Commission. Also, those entities exempt from the tax\nimposed in accordance with the provisions of Article 4 (§ 58.1-3812 et\nseq.) of Chapter 38 of Title 58.1, in effect on January 1, 2006, shall continue\nto be exempt from the tax imposed in accordance with the provisions of this\nchapter.\n\nHISTORY: 2006, c. 780; 2007, c. 811.","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}}