                                 CODE OF VIRGINIA

TAX COLLECTIBLE BY COMMUNICATION SERVICE PROVIDERS; JURISDICTION (§ 58.1-651)

A. The tax levied by &#xA7; 58.1-648 shall be collectible by all persons who are
communications services providers, who have sufficient contact with the
Commonwealth to qualify under subsection B, and who are required to be
registered under &#xA7; 58.1-653. However, the communications services provider
shall separately state the amount of the tax and add that tax to the sales price
of the service. 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. A communications services provider shall be deemed to have sufficient
activity within the Commonwealth to require registration if he does any of the
activities listed in &#xA7; 58.1-612.

C. Nothing contained in this chapter shall limit any authority that the
Commonwealth may enjoy under the provisions of federal law or an opinion of the
United States Supreme Court to require the collection of communications sales
and use taxes by any communications services provider.

HISTORY: 2006, c. 780.