                                 CODE OF VIRGINIA

COLLECTION OF TAX; PENALTY (§ 58.1-659)

A. 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.

B. 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.

C. 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.

D. 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.
			All sums collected by a communications services provider as required by this
chapter shall be deemed to be held in trust for the Commonwealth.

HISTORY: 2006, c. 780.