{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-657.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-657.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-657.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-657.html"}],"law_id":85463,"edition_id":1,"section_id":85463,"structure_id":14897,"section_number":"58.1-657","catch_line":"Sales presumed subject to tax; exemption certificates; Internet access service providers","history":"2006, c. 780.","full_text":"A\n\nAll sales are subject to the tax until the contrary is established. The burden of proving that a sale of communications services is not taxable is upon the communications services provider unless he takes from the taxpayer a certificate to the effect that the service is exempt under this chapter.B\n\nThe exemption certificate mentioned in this section shall relieve the person who obtains such a certificate from any liability for the payment or collection of the tax, except upon notice from the Tax Commissioner that the certificate is no longer acceptable. The exemption certificate shall be signed, manually or electronically, by and bear the name and address of the taxpayer; shall indicate the number of the certificate of registration, if any, issued to the taxpayer; shall indicate the general character of the communications services sold or to be sold under a blanket exemption certificate; and shall be substantially in the form as the Tax Commissioner may prescribe.C\n\nIn the case of a provider of Internet access service that purchases a telecommunications service to provide Internet access, the Internet access provider shall give the communications service provider a certificate of use containing its name, address and signature, manually or electronically, of an officer of the Internet access service provider. The certificate of use shall state that the purchase of telecommunications service is being made in its capacity as a provider of Internet access in order to provide such access. Upon receipt of the certificate of use, the communications service provider shall be relieved of any liability for the communications sales and use tax related to the sale of telecommunications service to the Internet access service provider named in the certificate. In the event the provider of Internet access uses the telecommunications service for any taxable purpose, that provider shall be liable for and pay the communications sales and use tax directly to the Commonwealth in accordance with § 58.1-658.D\n\nIf a taxpayer who holds a certificate under this section and makes any use of the service other than an exempt use or retention, demonstration, or display while holding the communications service for resale in the regular course of business, such use shall be deemed a taxable sale by the taxpayer as of the time the service is first used by him, and the cost of the property to him shall be deemed the sales price of such retail sale.","order_by":null,"text":{"0":{"id":306163,"text":"All sales are subject to the tax until the contrary is established. The burden of proving that a sale of communications services is not taxable is upon the communications services provider unless he takes from the taxpayer a certificate to the effect that the service is exempt under this chapter.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":306164,"text":"The exemption certificate mentioned in this section shall relieve the person who obtains such a certificate from any liability for the payment or collection of the tax, except upon notice from the Tax Commissioner that the certificate is no longer acceptable. The exemption certificate shall be signed, manually or electronically, by and bear the name and address of the taxpayer; shall indicate the number of the certificate of registration, if any, issued to the taxpayer; shall indicate the general character of the communications services sold or to be sold under a blanket exemption certificate; and shall be substantially in the form as the Tax Commissioner may prescribe.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":306165,"text":"In the case of a provider of Internet access service that purchases a telecommunications service to provide Internet access, the Internet access provider shall give the communications service provider a certificate of use containing its name, address and signature, manually or electronically, of an officer of the Internet access service provider. The certificate of use shall state that the purchase of telecommunications service is being made in its capacity as a provider of Internet access in order to provide such access. Upon receipt of the certificate of use, the communications service provider shall be relieved of any liability for the communications sales and use tax related to the sale of telecommunications service to the Internet access service provider named in the certificate. In the event the provider of Internet access uses the telecommunications service for any taxable purpose, that provider shall be liable for and pay the communications sales and use tax directly to the Commonwealth in accordance with § 58.1-658.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":306166,"text":"If a taxpayer who holds a certificate under this section and makes any use of the service other than an exempt use or retention, demonstration, or display while holding the communications service for resale in the regular course of business, such use shall be deemed a taxable sale by the taxpayer as of the time the service is first used by him, and the cost of the property to him shall be deemed the sales price of such retail sale.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-657\/","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":254953,"object_type":"law","relational_id":85463,"identifier":"58.1-657","token":"58.1\/I\/6.2\/58.1-657","url":"\/58.1-657\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-657\/","token":"58.1\/I\/6.2\/58.1-657","dublin_core":{"Title":"Sales presumed subject to tax; exemption certificates; Internet access service providers","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-657","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> All sales are subject to the tax until the contrary is established. The burden of proving that a sale of communications services is not taxable is upon the communications services provider<\/span> unless he takes from the taxpayer<\/span> a certificate to the effect that the service is exempt under this chapter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The exemption certificate mentioned in this section shall relieve the person who obtains such a certificate from any liability for the payment or collection of the tax, except upon notice from the Tax Commissioner<\/span> that the certificate is no longer acceptable. The exemption certificate shall be signed, manually or electronically, by and bear the name and address of the taxpayer<\/span>; shall indicate the number of the certificate of registration, if any, issued to the taxpayer<\/span>; shall indicate the general character of the communications services sold or to be sold under a blanket exemption certificate; and shall be substantially in the form as the Tax Commissioner<\/span> may prescribe. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> In the case of a provider of Internet access service<\/span> that purchases a telecommunications service to provide Internet access, the Internet access provider shall give the communications service provider a certificate of use containing its name, address and signature, manually or electronically, of an officer of the Internet access service<\/span> provider. The certificate of use shall state that the purchase of telecommunications service is being made in its capacity as a provider of Internet access in order<\/span> to provide such access. Upon receipt of the certificate of use, the communications service provider shall be relieved of any liability for the communications sales and use tax related to the sale of telecommunications service to the Internet access service<\/span> provider named in the certificate. In the event the provider of Internet access uses the telecommunications service for any taxable purpose, that provider shall be liable for and pay the communications sales and use tax directly to the Commonwealth in accordance with § 58.1-658<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> If a taxpayer<\/span> who holds a certificate under this section and makes any use of the service other than an exempt use or retention, demonstration, or display while holding the communications service for resale in the regular course of business, such use shall be deemed a taxable sale by the taxpayer<\/span> as of the time the service is first used by him, and the cost of the property to him shall be deemed the sales price<\/span> of such retail sale<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSALES PRESUMED SUBJECT TO TAX; EXEMPTION CERTIFICATES; INTERNET ACCESS SERVICE\nPROVIDERS (\u00a7 58.1-657)\n\nA. All sales are subject to the tax until the contrary is established. The\nburden of proving that a sale of communications services is not taxable is upon\nthe communications services provider unless he takes from the taxpayer a\ncertificate to the effect that the service is exempt under this chapter.\n\nB. The exemption certificate mentioned in this section shall relieve the person\nwho obtains such a certificate from any liability for the payment or collection\nof the tax, except upon notice from the Tax Commissioner that the certificate is\nno longer acceptable. The exemption certificate shall be signed, manually or\nelectronically, by and bear the name and address of the taxpayer; shall indicate\nthe number of the certificate of registration, if any, issued to the taxpayer;\nshall indicate the general character of the communications services sold or to\nbe sold under a blanket exemption certificate; and shall be substantially in the\nform as the Tax Commissioner may prescribe.\n\nC. In the case of a provider of Internet access service that purchases a\ntelecommunications service to provide Internet access, the Internet access\nprovider shall give the communications service provider a certificate of use\ncontaining its name, address and signature, manually or electronically, of an\nofficer of the Internet access service provider. The certificate of use shall\nstate that the purchase of telecommunications service is being made in its\ncapacity as a provider of Internet access in order to provide such access. Upon\nreceipt of the certificate of use, the communications service provider shall be\nrelieved of any liability for the communications sales and use tax related to\nthe sale of telecommunications service to the Internet access service provider\nnamed in the certificate. In the event the provider of Internet access uses the\ntelecommunications service for any taxable purpose, that provider shall be\nliable for and pay the communications sales and use tax directly to the\nCommonwealth in accordance with § 58.1-658.\n\nD. If a taxpayer who holds a certificate under this section and makes any use of\nthe service other than an exempt use or retention, demonstration, or display\nwhile holding the communications service for resale in the regular course of\nbusiness, such use shall be deemed a taxable sale by the taxpayer as of the time\nthe service is first used by him, and the cost of the property to him shall be\ndeemed the sales price of such retail sale.\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}}