Va. Code Ann. tit. 58.1, ch. 6.2 – Virginia Communications Sales and Use Tax | Midpage

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Code of Virginia

Chapter 6.2

Va. Code Ann. tit. 58.1, ch. 6.2

Virginia Communications Sales and Use Tax

58.1-645Short title 58.1-646Administration of chapter 58.1-647Definitions 58.1-648Imposition of sales tax; exemptions 58.1-649Sourcing rules for communication services 58.1-650Bundled transaction of communications services 58.1-651Tax collectible by communication service providers; jurisdiction 58.1-652Customer remedy procedures for billing errors 58.1-653Communications services providers' certificates of registration; penalty 58.1-654Returns by communications services providers; payment to accompany return 58.1-655Bad debts 58.1-656Discount 58.1-657Sales presumed subject to tax; exemption certificates; Internet access service providers 58.1-658Direct payment permits 58.1-659Collection of tax; penalty 58.1-660Sale of business 58.1-661Certain provisions in Chapter 6 of this title to apply, mutatis mutandis 58.1-662Disposition of communications sales and use tax revenue; Communications Sales and Use Tax Trust Fund; localities' share