                                 CODE OF VIRGINIA

RETURNS BY COMMUNICATIONS SERVICES PROVIDERS; PAYMENT TO ACCOMPANY RETURN (§
58.1-654)

A. Every communications services provider required to collect or pay the sales
or use tax shall, on or before the twentieth day of the month following the
month in which the tax is billed, transmit to the Tax Commissioner a return
showing the sales price, or cost price, as the case may be, and the tax
collected or accrued arising from all transactions taxable under this chapter.
In the case of communications services providers regularly keeping books and
accounts on the basis of an annual period that varies from 52 to 53 weeks, the
Tax Commissioner may make rules and regulations for reporting consistent with
such accounting period.
			A sales or use tax return shall be filed by each registered communications
services provider even though the communications services provider is not liable
to remit to the Tax Commissioner any tax for the period covered by the return.

B. At the time of transmitting the return required under subsection A, the
communications services provider shall remit to the Tax Commissioner the amount
of tax due after making appropriate adjustments for accounts uncollectible and
charged off as provided in &#xA7; 58.1-655. The tax imposed by this chapter
shall, for each period, become delinquent on the twenty-first day of the
succeeding month if not paid.

HISTORY: 2006, c. 780.