{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-653.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-653.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-653.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-653.html"}],"law_id":81204,"edition_id":1,"section_id":81204,"structure_id":14897,"section_number":"58.1-653","catch_line":"Communications services providers’ certificates of registration; penalty","history":"2006, c. 780.","full_text":"A\n\nEvery person desiring to engage in or conduct business as a communications services provider in the Commonwealth shall file with the Tax Commissioner an application for a certificate of registration.B\n\nEvery application for a certificate of registration shall set forth the name under which the applicant transacts or intends to transact business, the location of his place of business, and such other information as the Tax Commissioner may reasonably require.C\n\nWhen the required application has been made, the Tax Commissioner shall issue to each applicant a certificate of registration. A certificate of registration is not assignable and is valid only for the person in whose name it is issued and for the transaction of the business designated therein.D\n\nWhenever a person fails to comply with any provision of this chapter or any rule or regulation relating thereto, the Tax Commissioner, upon a hearing after giving the noncompliant person 30 days’ notice in writing, specifying the time and place of the hearing and requiring him to show cause why his certificate of registration should not be revoked or suspended, may revoke or suspend the certificate of registration held by that person. The notice may be personally served or served by registered mail directed to the last known address of the noncompliant person.E\n\nAny person who engages in business as a communications services provider in the Commonwealth without obtaining a certificate of registration, or after a certificate of registration has been suspended or revoked, shall be guilty of a Class 2 misdemeanor as shall each officer of a corporation that so engages in business as an unregistered communications services provider. Each day’s continuance in business in violation of this section shall constitute a separate offense.F\n\nIf the holder of a certificate of registration ceases to conduct his business, the certificate shall expire upon cessation of business, and the certificate holder shall inform the Tax Commissioner in writing within 30 days after he has ceased to conduct business. If the holder of a certificate of registration desires to change his place of business, he shall so inform the Tax Commissioner in writing and his certificate shall be revised accordingly.G\n\nThis section shall also apply to any person who engages in the business of furnishing any of the things or services taxable under this chapter. Moreover, it shall apply to any person who is liable only for the collection of the use tax.","order_by":null,"text":{"0":{"id":291060,"text":"Every person desiring to engage in or conduct business as a communications services provider in the Commonwealth shall file with the Tax Commissioner an application for a certificate of registration.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":291061,"text":"Every application for a certificate of registration shall set forth the name under which the applicant transacts or intends to transact business, the location of his place of business, and such other information as the Tax Commissioner may reasonably require.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":291062,"text":"When the required application has been made, the Tax Commissioner shall issue to each applicant a certificate of registration. A certificate of registration is not assignable and is valid only for the person in whose name it is issued and for the transaction of the business designated therein.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":291063,"text":"Whenever a person fails to comply with any provision of this chapter or any rule or regulation relating thereto, the Tax Commissioner, upon a hearing after giving the noncompliant person 30 days’ notice in writing, specifying the time and place of the hearing and requiring him to show cause why his certificate of registration should not be revoked or suspended, may revoke or suspend the certificate of registration held by that person. The notice may be personally served or served by registered mail directed to the last known address of the noncompliant person.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":291064,"text":"Any person who engages in business as a communications services provider in the Commonwealth without obtaining a certificate of registration, or after a certificate of registration has been suspended or revoked, shall be guilty of a Class 2 misdemeanor as shall each officer of a corporation that so engages in business as an unregistered communications services provider. Each day’s continuance in business in violation of this section shall constitute a separate offense.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":291065,"text":"If the holder of a certificate of registration ceases to conduct his business, the certificate shall expire upon cessation of business, and the certificate holder shall inform the Tax Commissioner in writing within 30 days after he has ceased to conduct business. If the holder of a certificate of registration desires to change his place of business, he shall so inform the Tax Commissioner in writing and his certificate shall be revised accordingly.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"G"},"6":{"id":291066,"text":"This section shall also apply to any person who engages in the business of furnishing any of the things or services taxable under this chapter. Moreover, it shall apply to any person who is liable only for the collection of the use tax.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-653\/","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":[{"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":false,"permalink":{"id":254937,"object_type":"law","relational_id":81204,"identifier":"58.1-653","token":"58.1\/I\/6.2\/58.1-653","url":"\/58.1-653\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-653\/","token":"58.1\/I\/6.2\/58.1-653","dublin_core":{"Title":"Communications services providers’ certificates of registration; penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-653","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every person desiring to engage in or conduct business as a communications services provider<\/span> in the Commonwealth shall file with the Tax Commissioner<\/span> an application for a certificate of registration. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Every application for a certificate of registration shall set forth the name under which the applicant transacts or intends to transact business, the location of his place of business, and such other information as the Tax Commissioner<\/span> may reasonably require. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> When the required application has been made, the Tax Commissioner<\/span> shall issue<\/span> to each applicant a certificate of registration. A certificate of registration is not assignable and is valid only for the person in whose name it is issued and for the transaction of the business designated therein. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Whenever a person fails to comply with any provision of this chapter or any rule or regulation relating thereto, the Tax Commissioner<\/span>, upon a hearing<\/span> after giving the noncompliant person 30 days’ notice in writing, specifying the time and place of the hearing<\/span> and requiring him to show cause why his certificate of registration should not be revoked or suspended, may revoke or suspend the certificate of registration held by that person. The notice may be personally served or served by registered mail directed to the last known address of the noncompliant person. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Any person who engages in business as a communications services provider<\/span> in the Commonwealth without obtaining a certificate of registration, or after a certificate of registration has been suspended or revoked, shall be guilty of a Class 2 misdemeanor<\/span> as shall each officer of a corporation that so engages in business as an unregistered communications services provider<\/span>. Each day’s continuance<\/span> in business in violation of this section shall constitute a separate offense<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> If the holder of a certificate of registration ceases to conduct his business, the certificate shall expire upon cessation of business, and the certificate holder shall inform the Tax Commissioner<\/span> in writing within 30 days after he has ceased to conduct business. If the holder of a certificate of registration desires to change his place of business, he shall so inform the Tax Commissioner<\/span> in writing and his certificate shall be revised accordingly. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> This section shall also apply to any person who engages in the business of furnishing any of the things or services taxable under this chapter. Moreover, it shall apply to any person who is liable only for the collection of the use tax. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOMMUNICATIONS SERVICES PROVIDERS’ CERTIFICATES OF REGISTRATION; PENALTY\n(\u00a7 58.1-653)\n\nA. Every person desiring to engage in or conduct business as a communications\nservices provider in the Commonwealth shall file with the Tax Commissioner an\napplication for a certificate of registration.\n\nB. Every application for a certificate of registration shall set forth the name\nunder which the applicant transacts or intends to transact business, the\nlocation of his place of business, and such other information as the Tax\nCommissioner may reasonably require.\n\nC. When the required application has been made, the Tax Commissioner shall issue\nto each applicant a certificate of registration. A certificate of registration\nis not assignable and is valid only for the person in whose name it is issued\nand for the transaction of the business designated therein.\n\nD. Whenever a person fails to comply with any provision of this chapter or any\nrule or regulation relating thereto, the Tax Commissioner, upon a hearing after\ngiving the noncompliant person 30 days’ notice in writing, specifying the\ntime and place of the hearing and requiring him to show cause why his\ncertificate of registration should not be revoked or suspended, may revoke or\nsuspend the certificate of registration held by that person. The notice may be\npersonally served or served by registered mail directed to the last known\naddress of the noncompliant person.\n\nE. Any person who engages in business as a communications services provider in\nthe Commonwealth without obtaining a certificate of registration, or after a\ncertificate of registration has been suspended or revoked, shall be guilty of a\nClass 2 misdemeanor as shall each officer of a corporation that so engages in\nbusiness as an unregistered communications services provider. Each day’s\ncontinuance in business in violation of this section shall constitute a separate\noffense.\n\nF. If the holder of a certificate of registration ceases to conduct his\nbusiness, the certificate shall expire upon cessation of business, and the\ncertificate holder shall inform the Tax Commissioner in writing within 30 days\nafter he has ceased to conduct business. If the holder of a certificate of\nregistration desires to change his place of business, he shall so inform the Tax\nCommissioner in writing and his certificate shall be revised accordingly.\n\nG. This section shall also apply to any person who engages in the business of\nfurnishing any of the things or services taxable under this chapter. Moreover,\nit shall apply to any person who is liable only for the collection of the use\ntax.\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}}