{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-662.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-662.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-662.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-662.html"}],"law_id":72514,"edition_id":1,"section_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","history":"2006, c. 780; 2008, cc. 25, 148; 2009, cc. 680, 683; 2010, cc. 285, 365, 385; 2011, c. 364.","full_text":"A\n\nThere is hereby created in the Department of the Treasury a special nonreverting fund which shall be known as the Communications Sales and Use Tax Trust Fund (the Fund). The Fund shall be established on the books of the Comptroller and any funds remaining in the Fund at the end of a biennium shall not revert to the general fund but shall remain in the Fund. Interest earned on the funds shall be credited to the Fund. After transferring moneys from the Fund to the Department of Taxation to pay for the direct costs of administering this chapter, the moneys in the Fund shall be allocated to the Commonwealth’s counties, cities, and towns, and distributed in accordance with subsection C, after the payment (i) for the telephone relay service center is made to the Department for the Deaf and Hard-of-Hearing in accordance with the provisions of § 51.5-115 and (ii) of any franchise fee amount due to localities in accordance with any cable franchise in effect as of January 1, 2007.B\n\nThe localities’ share of the net revenue distributable under this section among the counties, cities, and towns shall be apportioned by the Tax Commissioner and distributed as soon as practicable after the close of each month during which the net revenue was received into the Fund. The distribution of the localities’ share of such net revenue shall be computed with respect to the net revenue received in the state treasury during each month.C\n\nThe net revenue distributable among the counties, cities, and towns shall be apportioned and distributed monthly according to each county’s, city’s, and town’s pro rata distribution from the Fund in fiscal year 2010. Beginning July 1, 2011, the percentage share of the distribution due to Lancaster County shall be adjusted as if, in addition to the revenues Lancaster County received from telecommunications and television cable taxes in fiscal year 2006, it received $270,497 in local consumer utility taxes on telephone service in fiscal year 2006.\n\t\t\tAn amount equal to the total franchise fee paid to each locality with a cable franchise existing on the effective date of this section at the rate in existence on January 1, 2007, shall be subtracted from the amount owed to such locality prior to the distribution of moneys from the Fund.\n\t\t\tThe Department of Taxation shall adjust the percentage share of distribution from the Fund due to each locality entitled to a distribution from the Fund upon a ruling by the Tax Commissioner in favor of a county, city, or town, provided that any such ruling in favor of a county, city, or town shall not result in more than an aggregate of $100,000 being redistributed from all other counties, cities, and towns. Counties, cities, and towns are authorized to request such ruling. The Tax Commissioner shall issue no such ruling changing the current distribution in favor of a county, city, or town unless the county, city, or town provides evidence to the Tax Commissioner that it had collected telecommunications and television cable funds (local consumer utility tax on landlines and wireless, E-911, business license tax in excess of 0.5 percent, cable franchise fee, video programming excise tax, local consumer utility tax on cable television) in fiscal year 2006 from local tax rates adopted on or before January 1, 2006.D\n\nFor the purposes of the Comptroller making the required transfers, the Tax Commissioner shall make a written certification to the Comptroller no later than the twenty-fifth of each month certifying the communications sales and use tax revenues generated in the preceding month. Within three calendar days of receiving such certification, the Comptroller shall make the required transfers to the Communications Sales and Use Tax Trust Fund.E\n\nIf errors are made in any distribution, or adjustments are otherwise necessary, the errors shall be corrected and adjustments made in the distribution for the next month or for subsequent months.","order_by":null,"text":{"0":{"id":261126,"text":"There is hereby created in the Department of the Treasury a special nonreverting fund which shall be known as the Communications Sales and Use Tax Trust Fund (the Fund). The Fund shall be established on the books of the Comptroller and any funds remaining in the Fund at the end of a biennium shall not revert to the general fund but shall remain in the Fund. Interest earned on the funds shall be credited to the Fund. After transferring moneys from the Fund to the Department of Taxation to pay for the direct costs of administering this chapter, the moneys in the Fund shall be allocated to the Commonwealth’s counties, cities, and towns, and distributed in accordance with subsection C, after the payment (i) for the telephone relay service center is made to the Department for the Deaf and Hard-of-Hearing in accordance with the provisions of § 51.5-115 and (ii) of any franchise fee amount due to localities in accordance with any cable franchise in effect as of January 1, 2007.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":261127,"text":"The localities’ share of the net revenue distributable under this section among the counties, cities, and towns shall be apportioned by the Tax Commissioner and distributed as soon as practicable after the close of each month during which the net revenue was received into the Fund. The distribution of the localities’ share of such net revenue shall be computed with respect to the net revenue received in the state treasury during each month.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":261128,"text":"The net revenue distributable among the counties, cities, and towns shall be apportioned and distributed monthly according to each county’s, city’s, and town’s pro rata distribution from the Fund in fiscal year 2010. Beginning July 1, 2011, the percentage share of the distribution due to Lancaster County shall be adjusted as if, in addition to the revenues Lancaster County received from telecommunications and television cable taxes in fiscal year 2006, it received $270,497 in local consumer utility taxes on telephone service in fiscal year 2006.\n\t\t\tAn amount equal to the total franchise fee paid to each locality with a cable franchise existing on the effective date of this section at the rate in existence on January 1, 2007, shall be subtracted from the amount owed to such locality prior to the distribution of moneys from the Fund.\n\t\t\tThe Department of Taxation shall adjust the percentage share of distribution from the Fund due to each locality entitled to a distribution from the Fund upon a ruling by the Tax Commissioner in favor of a county, city, or town, provided that any such ruling in favor of a county, city, or town shall not result in more than an aggregate of $100,000 being redistributed from all other counties, cities, and towns. Counties, cities, and towns are authorized to request such ruling. The Tax Commissioner shall issue no such ruling changing the current distribution in favor of a county, city, or town unless the county, city, or town provides evidence to the Tax Commissioner that it had collected telecommunications and television cable funds (local consumer utility tax on landlines and wireless, E-911, business license tax in excess of 0.5 percent, cable franchise fee, video programming excise tax, local consumer utility tax on cable television) in fiscal year 2006 from local tax rates adopted on or before January 1, 2006.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":261129,"text":"For the purposes of the Comptroller making the required transfers, the Tax Commissioner shall make a written certification to the Comptroller no later than the twenty-fifth of each month certifying the communications sales and use tax revenues generated in the preceding month. Within three calendar days of receiving such certification, the Comptroller shall make the required transfers to the Communications Sales and Use Tax Trust Fund.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":261130,"text":"If errors are made in any distribution, or adjustments are otherwise necessary, the errors shall be corrected and adjustments made in the distribution for the next month or for subsequent months.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"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":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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-662\/","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. It has been modified 4 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2008, chapters 25<\/a> and 148<\/a>; in 2009, chapters 680<\/a> and 683<\/a>; in 2010, chapters 285<\/a>, 365<\/a>, and 385<\/a>; in 2011, chapter 364<\/a>.<\/p>","references":[{"id":55412,"section_number":"15.2-2108.1:1","catch_line":"Franchise fees and public rights-of-way fees on cable operators","order_by":null,"url":"\/15.2-2108.1_1\/"},{"id":83268,"section_number":"51.5-115","catch_line":"Telecommunications relay service; standards; funding","order_by":null,"url":"\/51.5-115\/"}],"refers_to":[{"id":83268,"section_number":"51.5-115","catch_line":"Telecommunications relay service; standards; funding","order_by":null,"url":"\/51.5-115\/"}],"permalink":{"id":254973,"object_type":"law","relational_id":72514,"identifier":"58.1-662","token":"58.1\/I\/6.2\/58.1-662","url":"\/58.1-662\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-662\/","token":"58.1\/I\/6.2\/58.1-662","dublin_core":{"Title":"Disposition of communications sales and use tax revenue; Communications Sales and Use Tax Trust Fund; localities’ share","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-662","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> There is hereby created in the Department<\/span> of the Treasury a special nonreverting fund which shall be known as the Communications Sales and Use Tax Trust Fund (the Fund). The Fund shall be established on the books of the Comptroller and any funds remaining in the Fund at the end of a biennium shall not revert to the general fund but shall remain in the Fund. Interest earned on the funds shall be credited to the Fund. After transferring moneys from the Fund to the Department<\/span> of Taxation to pay for the direct costs of administering this chapter, the moneys in the Fund shall be allocated to the Commonwealth’s counties, cities, and towns, and distributed in accordance with subsection C, after the payment (i) for the telephone relay service center is made to the Department<\/span> for the Deaf and Hard-of-Hearing<\/span> in accordance with the provisions of § 51.5-115<\/a> and (ii) of any franchise fee amount due to localities in accordance with any cable franchise in effect as of January 1, 2007. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The localities’ share of the net revenue distributable under this section among the counties, cities, and towns shall be apportioned by the Tax Commissioner<\/span> and distributed as soon as practicable after the close of each month during which the net revenue was received into the Fund. The distribution of the localities’ share of such net revenue shall be computed with respect to the net revenue received in the state treasury during each month. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The net revenue distributable among the counties, cities, and towns shall be apportioned and distributed monthly according to each county’s, city’s, and town’s pro rata distribution from the Fund in fiscal year 2010. Beginning July 1, 2011, the percentage share of the distribution due to Lancaster County shall be adjusted as if, in addition to the revenues Lancaster County received from telecommunications and television cable taxes in fiscal year 2006, it received $270,497 in local consumer utility taxes on telephone service in fiscal year 2006.\n\t\t\tAn amount equal to the total franchise fee paid to each locality with a cable franchise existing on the effective date of this section at the rate in existence on January 1, 2007, shall be subtracted from the amount owed to such locality prior to the distribution of moneys from the Fund.\n\t\t\tThe Department<\/span> of Taxation shall adjust the percentage share of distribution from the Fund due to each locality entitled to a distribution from the Fund upon a ruling by the Tax Commissioner<\/span> in favor of a county, city, or town, provided that any such ruling in favor of a county, city, or town shall not result in more than an aggregate of $100,000 being redistributed from all other counties, cities, and towns. Counties, cities, and towns are authorized to request such ruling. The Tax Commissioner<\/span> shall issue<\/span> no such ruling changing the current distribution in favor of a county, city, or town unless the county, city, or town provides evidence<\/span> to the Tax Commissioner<\/span> that it had collected telecommunications and television cable funds (local consumer utility tax on landlines and wireless, E-911, business license tax in excess of 0.5 percent, cable franchise fee, video programming excise tax, local consumer utility tax on cable television) in fiscal year 2006 from local tax rates adopted on or before January 1, 2006. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> For the purposes of the Comptroller making the required transfers, the Tax Commissioner<\/span> shall make a written certification to the Comptroller no later than the twenty-fifth of each month certifying the communications sales and use tax revenues generated in the preceding month. Within three calendar days of receiving such certification, the Comptroller shall make the required transfers to the Communications Sales and Use Tax Trust Fund. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> If errors are made in any distribution, or adjustments are otherwise necessary, the errors shall be corrected and adjustments made in the distribution for the next month or for subsequent months. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDISPOSITION OF COMMUNICATIONS SALES AND USE TAX REVENUE; COMMUNICATIONS SALES\nAND USE TAX TRUST FUND; LOCALITIES’ SHARE (\u00a7 58.1-662)\n\nA. There is hereby created in the Department of the Treasury a special\nnonreverting fund which shall be known as the Communications Sales and Use Tax\nTrust Fund (the Fund). The Fund shall be established on the books of the\nComptroller and any funds remaining in the Fund at the end of a biennium shall\nnot revert to the general fund but shall remain in the Fund. Interest earned on\nthe funds shall be credited to the Fund. After transferring moneys from the Fund\nto the Department of Taxation to pay for the direct costs of administering this\nchapter, the moneys in the Fund shall be allocated to the Commonwealth’s\ncounties, cities, and towns, and distributed in accordance with subsection C,\nafter the payment (i) for the telephone relay service center is made to the\nDepartment for the Deaf and Hard-of-Hearing in accordance with the provisions of\n§ 51.5-115 and (ii) of any franchise fee amount due to localities in\naccordance with any cable franchise in effect as of January 1, 2007.\n\nB. The localities’ share of the net revenue distributable under this\nsection among the counties, cities, and towns shall be apportioned by the Tax\nCommissioner and distributed as soon as practicable after the close of each\nmonth during which the net revenue was received into the Fund. The distribution\nof the localities’ share of such net revenue shall be computed with\nrespect to the net revenue received in the state treasury during each month.\n\nC. The net revenue distributable among the counties, cities, and towns shall be\napportioned and distributed monthly according to each county’s,\ncity’s, and town’s pro rata distribution from the Fund in fiscal\nyear 2010. Beginning July 1, 2011, the percentage share of the distribution due\nto Lancaster County shall be adjusted as if, in addition to the revenues\nLancaster County received from telecommunications and television cable taxes in\nfiscal year 2006, it received $270,497 in local consumer utility taxes on\ntelephone service in fiscal year 2006.\n\t\t\tAn amount equal to the total franchise fee paid to each locality with a cable\nfranchise existing on the effective date of this section at the rate in\nexistence on January 1, 2007, shall be subtracted from the amount owed to such\nlocality prior to the distribution of moneys from the Fund.\n\t\t\tThe Department of Taxation shall adjust the percentage share of distribution\nfrom the Fund due to each locality entitled to a distribution from the Fund upon\na ruling by the Tax Commissioner in favor of a county, city, or town, provided\nthat any such ruling in favor of a county, city, or town shall not result in\nmore than an aggregate of $100,000 being redistributed from all other counties,\ncities, and towns. Counties, cities, and towns are authorized to request such\nruling. The Tax Commissioner shall issue no such ruling changing the current\ndistribution in favor of a county, city, or town unless the county, city, or\ntown provides evidence to the Tax Commissioner that it had collected\ntelecommunications and television cable funds (local consumer utility tax on\nlandlines and wireless, E-911, business license tax in excess of 0.5 percent,\ncable franchise fee, video programming excise tax, local consumer utility tax on\ncable television) in fiscal year 2006 from local tax rates adopted on or before\nJanuary 1, 2006.\n\nD. For the purposes of the Comptroller making the required transfers, the Tax\nCommissioner shall make a written certification to the Comptroller no later than\nthe twenty-fifth of each month certifying the communications sales and use tax\nrevenues generated in the preceding month. Within three calendar days of\nreceiving such certification, the Comptroller shall make the required transfers\nto the Communications Sales and Use Tax Trust Fund.\n\nE. If errors are made in any distribution, or adjustments are otherwise\nnecessary, the errors shall be corrected and adjustments made in the\ndistribution for the next month or for subsequent months.\n\nHISTORY: 2006, c. 780; 2008, cc. 25, 148; 2009, cc. 680, 683; 2010, cc. 285,\n365, 385; 2011, c. 364.","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}}