{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-656.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-656.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-656.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-656.html"}],"law_id":69879,"edition_id":1,"section_id":69879,"structure_id":14897,"section_number":"58.1-656","catch_line":"Discount","history":"2006, c. 780.","full_text":"For the purpose of compensating a communications services provider holding a certificate of registration under \u00a7 58.1-653 for accounting for and remitting the tax levied by this chapter, a communications services provider shall be allowed the following percentages of the first 3% of the tax levied by \u00a7 58.1-648 and accounted for in the form of a deduction in submitting his return and paying the amount due by him if the amount due was not delinquent at the time of payment.\n\t\tThe discount allowed by this section shall be computed according to the schedule provided, regardless of the number of certificates of registration held by a communications services provider.","order_by":null,"text":{"0":{"id":252504,"text":"For the purpose of compensating a communications services provider holding a certificate of registration under \u00a7 58.1-653 for accounting for and remitting the tax levied by this chapter, a communications services provider shall be allowed the following percentages of the first 3% of the tax levied by \u00a7 58.1-648 and accounted for in the form of a deduction in submitting his return and paying the amount due by him if the amount due was not delinquent at the time of payment.\n\t\tThe discount allowed by this section shall be computed according to the schedule provided, regardless of the number of certificates of registration held by a communications services provider.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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":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},"next_section":{"id":85463,"structure_id":14897,"section_number":"58.1-657","catch_line":"Sales presumed subject to tax; 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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":254949,"object_type":"law","relational_id":69879,"identifier":"58.1-656","token":"58.1\/I\/6.2\/58.1-656","url":"\/58.1-656\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-656\/","token":"58.1\/I\/6.2\/58.1-656","dublin_core":{"Title":"Discount","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-656","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

For the purpose of compensating a communications services provider<\/span> holding a certificate of registration under \u00a7 58.1-653<\/a> for accounting for and remitting the tax levied by this chapter, a communications services provider<\/span> shall be allowed the following percentages of the first 3% of the tax levied by \u00a7 58.1-648<\/a> and accounted for in the form of a deduction in submitting his return and paying the amount due by him if the amount due was not delinquent at the time of payment.\n\t\tThe discount allowed by this section shall be computed according to the schedule provided, regardless of the number of certificates of registration held by a communications services provider<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDISCOUNT (\u00a7 58.1-656)\n\nFor the purpose of compensating a communications services provider holding a\ncertificate of registration under \u00a7 58.1-653 for accounting for and remitting\nthe tax levied by this chapter, a communications services provider shall be\nallowed the following percentages of the first 3% of the tax levied by \u00a7\n58.1-648 and accounted for in the form of a deduction in submitting his return\nand paying the amount due by him if the amount due was not delinquent at the\ntime of payment.\n\t\tThe discount allowed by this section shall be computed according to the\nschedule provided, regardless of the number of certificates of registration held\nby a 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}}