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&#8217; 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&#8217; share
