Virginia Decodedhttps://vacode.org5687358.1-661Certain provisions in Chapter 6 of this title to apply, mutatis mutandis2025TaxationTaxes Administered by the Department of TaxationVirginia Communications Sales and Use Tax

The provisions in §§ 58.1-630 through 58.1-637 of this title shall apply to this chapter, mutatis mutandis, except as herein provided and except that whenever the term “dealer” is used in these sections, the term “communications services provider” shall be substituted. The Tax Commissioner shall promulgate regulations to interpret and clarify the applicability of §§ 58.1-630 through 58.1-637 to this chapter.

2006, c. 780.