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Code of Virginia
Title 58.1
Subtitle I
Chapter 6.2
Va. Code Ann. tit. 58.1, ch. 6.2
Virginia Communications Sales and Use Tax
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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' 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' share