{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-659.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-659.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-659.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-659.html"}],"law_id":60896,"edition_id":1,"section_id":60896,"structure_id":14897,"section_number":"58.1-659","catch_line":"Collection of tax; penalty","history":"2006, c. 780.","full_text":"A\n\nThe tax levied by this chapter shall be collected and remitted by the communications services provider, but the communications services provider shall separately state the amount of the tax and add such tax to the sales price or charge. 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\nNotwithstanding any exemption from taxes that any communications services provider now or hereafter may enjoy under the Constitution or laws of the Commonwealth, or any other state, or of the United States, a communications services provider shall collect the tax from the customer of taxable communications services and shall remit the same to the Tax Commissioner as provided by this chapter.C\n\nAny communications services provider collecting the communications sales or use tax on transactions exempt or not taxable under this chapter shall remit to the Tax Commissioner such erroneously or illegally collected tax unless or until he can affirmatively show that the tax has been refunded to the customer or credited to his account.D\n\nAny communications services provider who intentionally neglects, fails, or refuses to collect the tax upon every taxable sale of communications services made by him, or his agents or employees on his behalf, shall be liable for and pay the tax himself. Moreover, any communications services provider who intentionally neglects, fails, or refuses to pay or collect the tax herein provided, either by himself or through his agents or employees, shall be guilty of a Class 1 misdemeanor.\n\t\t\tAll sums collected by a communications services provider as required by this chapter shall be deemed to be held in trust for the Commonwealth.","order_by":null,"text":{"0":{"id":222717,"text":"The tax levied by this chapter shall be collected and remitted by the communications services provider, but the communications services provider shall separately state the amount of the tax and add such tax to the sales price or charge. 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":222718,"text":"Notwithstanding any exemption from taxes that any communications services provider now or hereafter may enjoy under the Constitution or laws of the Commonwealth, or any other state, or of the United States, a communications services provider shall collect the tax from the customer of taxable communications services and shall remit the same to the Tax Commissioner as provided by this chapter.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":222719,"text":"Any communications services provider collecting the communications sales or use tax on transactions exempt or not taxable under this chapter shall remit to the Tax Commissioner such erroneously or illegally collected tax unless or until he can affirmatively show that the tax has been refunded to the customer or credited to his account.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":222720,"text":"Any communications services provider who intentionally neglects, fails, or refuses to collect the tax upon every taxable sale of communications services made by him, or his agents or employees on his behalf, shall be liable for and pay the tax himself. Moreover, any communications services provider who intentionally neglects, fails, or refuses to pay or collect the tax herein provided, either by himself or through his agents or employees, shall be guilty of a Class 1 misdemeanor.\n\t\t\tAll sums collected by a communications services provider as required by this chapter shall be deemed to be held in trust for the Commonwealth.","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; 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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":false,"permalink":{"id":254961,"object_type":"law","relational_id":60896,"identifier":"58.1-659","token":"58.1\/I\/6.2\/58.1-659","url":"\/58.1-659\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-659\/","token":"58.1\/I\/6.2\/58.1-659","dublin_core":{"Title":"Collection of tax; penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-659","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The tax levied by this chapter shall be collected and remitted by the communications services provider<\/span>, but the communications services provider<\/span> shall separately state the amount of the tax and add such tax to the sales price<\/span> or charge. 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> Notwithstanding any exemption from taxes that any communications services provider<\/span> now or hereafter may enjoy under the Constitution or laws<\/span> of the Commonwealth, or any other state, or of the United States, a communications services provider<\/span> shall collect the tax from the customer<\/span> of taxable communications services and shall remit the same to the Tax Commissioner<\/span> as provided by this chapter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any communications services provider<\/span> collecting the communications sales or use tax on transactions exempt or not taxable under this chapter shall remit to the Tax Commissioner<\/span> such erroneously or illegally collected tax unless or until he can affirmatively show that the tax has been refunded to the customer<\/span> or credited to his account. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Any communications services provider<\/span> who intentionally neglects, fails, or refuses to collect the tax upon every taxable sale of communications services made by him, or his agents or employees on his behalf, shall be liable for and pay the tax himself. Moreover, any communications services provider<\/span> who intentionally neglects, fails, or refuses to pay or collect the tax herein provided, either by himself or through his agents or employees, shall be guilty of a Class 1 misdemeanor<\/span>.\n\t\t\tAll sums collected by a communications services provider<\/span> as required by this chapter shall be deemed to be held in trust for the Commonwealth. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOLLECTION OF TAX; PENALTY (\u00a7 58.1-659)\n\nA. The tax levied by this chapter shall be collected and remitted by the\ncommunications services provider, but the communications services provider shall\nseparately state the amount of the tax and add such tax to the sales price or\ncharge. 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. Notwithstanding any exemption from taxes that any communications services\nprovider now or hereafter may enjoy under the Constitution or laws of the\nCommonwealth, or any other state, or of the United States, a communications\nservices provider shall collect the tax from the customer of taxable\ncommunications services and shall remit the same to the Tax Commissioner as\nprovided by this chapter.\n\nC. Any communications services provider collecting the communications sales or\nuse tax on transactions exempt or not taxable under this chapter shall remit to\nthe Tax Commissioner such erroneously or illegally collected tax unless or until\nhe can affirmatively show that the tax has been refunded to the customer or\ncredited to his account.\n\nD. Any communications services provider who intentionally neglects, fails, or\nrefuses to collect the tax upon every taxable sale of communications services\nmade by him, or his agents or employees on his behalf, shall be liable for and\npay the tax himself. Moreover, any communications services provider who\nintentionally neglects, fails, or refuses to pay or collect the tax herein\nprovided, either by himself or through his agents or employees, shall be guilty\nof a Class 1 misdemeanor.\n\t\t\tAll sums collected by a communications services provider as required by this\nchapter shall be deemed to be held in trust for the Commonwealth.\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}}