{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-649.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-649.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-649.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-649.html"}],"law_id":82437,"edition_id":1,"section_id":82437,"structure_id":14897,"section_number":"58.1-649","catch_line":"Sourcing rules for communication services","history":"2006, c. 780.","full_text":"A\n\nExcept for the defined communication services in subsection C, the sale of communications service sold on a call-by-call basis shall be sourced to the Commonwealth when the call (i) originates and terminates in the Commonwealth or (ii) either originates or terminates in the Commonwealth and the service address is also located in the Commonwealth.B\n\nExcept for the defined communication services in subsection C, a sale of communication services sold on a basis other than a call-by-call basis, shall be sourced to the customer’s place of primary use.C\n\nThe sale of the following communication services shall be sourced to the Commonwealth as follows:1\n\nSubject to the definitions and exclusions of the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. § 116, a sale of mobile communication services shall be sourced to the customer’s place of primary use.2\n\nA sale of postpaid calling service shall be sourced to the origination point of the communications signal as first identified by either (i) the seller’s communications system, or (ii) information received by the seller from its service provider, where the system used to transport such signals is not that of the seller.3\n\nA sale of a private communications service shall be sourced as follows:\n\t\t\t\ta. Service for a separate charge related to a customer channel termination point shall be sourced to each jurisdiction in which such customer channel termination point is located;\n\t\t\t\tb. Service where all customer termination points are located entirely within one jurisdiction shall be sourced to such jurisdiction in which the customer channel termination points are located;\n\t\t\t\tc. Service for segments of a channel between two customer channel termination points located in different jurisdictions and which segments of a channel are separately charged shall be sourced 50% to each jurisdiction in which the customer channel termination points are located; and\n\t\t\t\td. Service for segments of a channel located in more than one jurisdiction and which segments are not separately billed shall be sourced in each jurisdiction based on a percentage determined by dividing the number of customer channel termination points in each jurisdiction by the total number of customer channel termination points.","order_by":null,"text":{"0":{"id":295353,"text":"Except for the defined communication services in subsection C, the sale of communications service sold on a call-by-call basis shall be sourced to the Commonwealth when the call (i) originates and terminates in the Commonwealth or (ii) either originates or terminates in the Commonwealth and the service address is also located in the Commonwealth.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":295354,"text":"Except for the defined communication services in subsection C, a sale of communication services sold on a basis other than a call-by-call basis, shall be sourced to the customer’s place of primary use.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":295355,"text":"The sale of the following communication services shall be sourced to the Commonwealth as follows:","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"C1"},"3":{"id":295356,"text":"Subject to the definitions and exclusions of the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. § 116, a sale of mobile communication services shall be sourced to the customer’s place of primary use.","type":"section","prefixes":["C","1"],"prefix":"1","entire_prefix":"C1","prefix_anchor":"C1","level":2,"prior_prefix":"C","next_prefix":"C2"},"4":{"id":295357,"text":"A sale of postpaid calling service shall be sourced to the origination point of the communications signal as first identified by either (i) the seller’s communications system, or (ii) information received by the seller from its service provider, where the system used to transport such signals is not that of the seller.","type":"section","prefixes":["C","2"],"prefix":"2","entire_prefix":"C2","prefix_anchor":"C2","level":2,"prior_prefix":"C1","next_prefix":"C3"},"5":{"id":295358,"text":"A sale of a private communications service shall be sourced as follows:\n\t\t\t\ta. Service for a separate charge related to a customer channel termination point shall be sourced to each jurisdiction in which such customer channel termination point is located;\n\t\t\t\tb. Service where all customer termination points are located entirely within one jurisdiction shall be sourced to such jurisdiction in which the customer channel termination points are located;\n\t\t\t\tc. Service for segments of a channel between two customer channel termination points located in different jurisdictions and which segments of a channel are separately charged shall be sourced 50% to each jurisdiction in which the customer channel termination points are located; and\n\t\t\t\td. Service for segments of a channel located in more than one jurisdiction and which segments are not separately billed shall be sourced in each jurisdiction based on a percentage determined by dividing the number of customer channel termination points in each jurisdiction by the total number of customer channel termination points.","type":"section","prefixes":["C","3"],"prefix":"3","entire_prefix":"C3","prefix_anchor":"C3","level":2,"prior_prefix":"C2"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-649\/","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.<\/p>","references":false,"refers_to":false,"permalink":{"id":254921,"object_type":"law","relational_id":82437,"identifier":"58.1-649","token":"58.1\/I\/6.2\/58.1-649","url":"\/58.1-649\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-649\/","token":"58.1\/I\/6.2\/58.1-649","dublin_core":{"Title":"Sourcing rules for communication services","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-649","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Except for the defined communication services in subsection C, the sale of communications service sold on a call-by-call basis<\/span> shall be sourced to the Commonwealth when the call (i) originates and terminates in the Commonwealth or (ii) either originates or terminates in the Commonwealth and the service address<\/span> is also located in the Commonwealth. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Except for the defined communication services in subsection C, a sale of communication services sold on a basis other than a call-by-call basis<\/span>, shall be sourced to the customer<\/span>’s place of primary use<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The sale of the following communication services shall be sourced to the Commonwealth as follows: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Subject to the definitions and exclusions of the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. § 116, a sale of mobile communication services shall be sourced to the customer<\/span>’s place of primary use<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> A sale of postpaid calling service<\/span> shall be sourced to the origination point of the communications signal as first identified by either (i) the seller’s communications system, or (ii) information received by the seller from its service provider, where the system used to transport such signals is not that of the seller. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> A sale of a private communications service<\/span> shall be sourced as follows:\n\t\t\t\ta. Service for a separate charge related to a customer channel termination point<\/span> shall be sourced to each jurisdiction<\/span> in which such customer channel termination point<\/span> is located;\n\t\t\t\tb. Service where all customer termination points are located entirely within one jurisdiction<\/span> shall be sourced to such jurisdiction<\/span> in which the customer channel termination points<\/span> are located;\n\t\t\t\tc. Service for segments of a channel between two customer channel termination points<\/span> located in different jurisdictions<\/span> and which segments of a channel are separately charged shall be sourced 50% to each jurisdiction<\/span> in which the customer channel termination points<\/span> are located; and\n\t\t\t\td. Service for segments of a channel located in more than one jurisdiction<\/span> and which segments are not separately billed shall be sourced in each jurisdiction<\/span> based on a percentage determined by dividing the number of customer channel termination points<\/span> in each jurisdiction<\/span> by the total number of customer channel termination points<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSOURCING RULES FOR COMMUNICATION SERVICES (\u00a7 58.1-649)\n\nA. Except for the defined communication services in subsection C, the sale of\ncommunications service sold on a call-by-call basis shall be sourced to the\nCommonwealth when the call (i) originates and terminates in the Commonwealth or\n(ii) either originates or terminates in the Commonwealth and the service address\nis also located in the Commonwealth.\n\nB. Except for the defined communication services in subsection C, a sale of\ncommunication services sold on a basis other than a call-by-call basis, shall be\nsourced to the customer’s place of primary use.\n\nC. The sale of the following communication services shall be sourced to the\nCommonwealth as follows:\n\n 1. Subject to the definitions and exclusions of the federal Mobile\n Telecommunications Sourcing Act, 4 U.S.C. § 116, a sale of mobile\n communication services shall be sourced to the customer’s place of\n primary use.\n\n 2. A sale of postpaid calling service shall be sourced to the origination\n point of the communications signal as first identified by either (i) the\n seller’s communications system, or (ii) information received by the\n seller from its service provider, where the system used to transport such\n signals is not that of the seller.\n\n 3. A sale of a private communications service shall be sourced as follows:\n \t\t\t\ta. Service for a separate charge related to a customer channel termination\n point shall be sourced to each jurisdiction in which such customer channel\n termination point is located;\n \t\t\t\tb. Service where all customer termination points are located entirely\n within one jurisdiction shall be sourced to such jurisdiction in which the\n customer channel termination points are located;\n \t\t\t\tc. Service for segments of a channel between two customer channel\n termination points located in different jurisdictions and which segments of a\n channel are separately charged shall be sourced 50% to each jurisdiction in\n which the customer channel termination points are located; and\n \t\t\t\td. Service for segments of a channel located in more than one jurisdiction\n and which segments are not separately billed shall be sourced in each\n jurisdiction based on a percentage determined by dividing the number of\n customer channel termination points in each jurisdiction by the total number\n of customer channel termination points.\n\nHISTORY: 2006, c. 780.","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}}