Chapter 6.2 Virginia Communications Sales and Use Tax
This chapter is comprised of the following sections:
- §58.1-645 Short title
- §58.1-646 Administration of chapter
- §58.1-647 Definitions
- §58.1-648 Imposition of sales tax; exemptions
- §58.1-649 Sourcing rules for communication services
- §58.1-650 Bundled transaction of communications services
- §58.1-651 Tax collectible by communication service providers; jurisdiction
- §58.1-652 Customer remedy procedures for billing errors
- §58.1-653 Communications services providers’ certificates of registration; penalty
- §58.1-654 Returns by communications services providers; payment to accompany return
- §58.1-655 Bad debts
- §58.1-656 Discount
- §58.1-657 Sales presumed subject to tax; exemption certificates; Internet access service providers
- §58.1-658 Direct payment permits
- §58.1-659 Collection of tax; penalty
- §58.1-660 Sale of business
- §58.1-661 Certain provisions in Chapter 6 of this title to apply, mutatis mutandis
- §58.1-662 Disposition of communications sales and use tax revenue; Communications Sales and Use Tax Trust Fund; localities’ share