{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-651.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-651.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-651.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-651.html"}],"law_id":73435,"edition_id":1,"section_id":73435,"structure_id":14897,"section_number":"58.1-651","catch_line":"Tax collectible by communication service providers; jurisdiction","history":"2006, c. 780.","full_text":"A\n\nThe tax levied by § 58.1-648 shall be collectible by all persons who are communications services providers, who have sufficient contact with the Commonwealth to qualify under subsection B, and who are required to be registered under § 58.1-653. However, the communications services provider shall separately state the amount of the tax and add that tax to the sales price of the service. Thereafter, the tax shall be a debt from the customer to the communications services provider until paid and shall be recoverable at law in the same manner as other debts.B\n\nA communications services provider shall be deemed to have sufficient activity within the Commonwealth to require registration if he does any of the activities listed in § 58.1-612.C\n\nNothing contained in this chapter shall limit any authority that the Commonwealth may enjoy under the provisions of federal law or an opinion of the United States Supreme Court to require the collection of communications sales and use taxes by any communications services provider.","order_by":null,"text":{"0":{"id":264270,"text":"The tax levied by § 58.1-648 shall be collectible by all persons who are communications services providers, who have sufficient contact with the Commonwealth to qualify under subsection B, and who are required to be registered under § 58.1-653. However, the communications services provider shall separately state the amount of the tax and add that tax to the sales price of the service. Thereafter, the tax shall be a debt from the customer to the communications services provider until paid and shall be recoverable at law in the same manner as other debts.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":264271,"text":"A communications services provider shall be deemed to have sufficient activity within the Commonwealth to require registration if he does any of the activities listed in § 58.1-612.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":264272,"text":"Nothing contained in this chapter shall limit any authority that the Commonwealth may enjoy under the provisions of federal law or an opinion of the United States Supreme Court to require the collection of communications sales and use taxes by any communications services provider.","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; 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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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-651\/","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":[{"id":72517,"section_number":"58.1-648","catch_line":"Imposition of sales tax; exemptions","order_by":null,"url":"\/58.1-648\/"},{"id":81204,"section_number":"58.1-653","catch_line":"Communications services providers' certificates of registration; penalty","order_by":null,"url":"\/58.1-653\/"}],"permalink":{"id":254929,"object_type":"law","relational_id":73435,"identifier":"58.1-651","token":"58.1\/I\/6.2\/58.1-651","url":"\/58.1-651\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-651\/","token":"58.1\/I\/6.2\/58.1-651","dublin_core":{"Title":"Tax collectible by communication service providers; jurisdiction","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-651","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The tax levied by § 58.1-648<\/a> shall be collectible by all persons who are communications services providers<\/span>, who have sufficient contact with the Commonwealth to qualify under subsection B, and who are required to be registered under § 58.1-653<\/a>. However, the communications services provider<\/span> shall separately state the amount of the tax and add that tax to the sales price<\/span> of the service. Thereafter, the tax shall be a debt from the customer<\/span> to the communications services provider<\/span> until paid and shall be recoverable at law<\/span> in the same manner as other debts. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A communications services provider<\/span> shall be deemed to have sufficient activity within the Commonwealth to require registration if he does any of the activities listed in § 58.1-612<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Nothing contained in this chapter shall limit any authority that the Commonwealth may enjoy under the provisions of federal law<\/span> or an opinion<\/span> of the United States Supreme Court<\/span> to require the collection of communications sales and use taxes by any communications services provider<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAX COLLECTIBLE BY COMMUNICATION SERVICE PROVIDERS; JURISDICTION (\u00a7 58.1-651)\n\nA. The tax levied by § 58.1-648 shall be collectible by all persons who are\ncommunications services providers, who have sufficient contact with the\nCommonwealth to qualify under subsection B, and who are required to be\nregistered under § 58.1-653. However, the communications services provider\nshall separately state the amount of the tax and add that tax to the sales price\nof the service. Thereafter, the tax shall be a debt from the customer to the\ncommunications services provider until paid and shall be recoverable at law in\nthe same manner as other debts.\n\nB. A communications services provider shall be deemed to have sufficient\nactivity within the Commonwealth to require registration if he does any of the\nactivities listed in § 58.1-612.\n\nC. Nothing contained in this chapter shall limit any authority that the\nCommonwealth may enjoy under the provisions of federal law or an opinion of the\nUnited States Supreme Court to require the collection of communications sales\nand use taxes by any communications services provider.\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}}