                                 CODE OF VIRGINIA

BUNDLED TRANSACTION OF COMMUNICATIONS SERVICES (§ 58.1-650)

A. For purposes of this chapter, a bundled transaction of communications
services includes communications services taxed under this chapter and consists
of distinct and identifiable properties, services, or both, sold for one
nonitemized charge for which the tax treatment of the distinct properties and
services is different.

B. In the case of a bundled transaction described in subsection A, if the charge
is attributable to services that are taxable and services that are nontaxable,
the portion of the charge attributable to the nontaxable services shall be
subject to tax unless the communications services provider can reasonably
identify the nontaxable portion from its books and records kept in the regular
course of business.

HISTORY: 2006, c. 780.