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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE I. Taxes Administered By the Department of Taxation |
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CHAPTER 6.2. Virginia Communications Sales and Use Tax |
| SECTION 58.1-645. Short title |
| SECTION 58.1-646. Administration of chapter |
| SECTION 58.1-647. Definitions |
| SECTION 58.1-648. Imposition of sales tax; exemptions |
| SECTION 58.1-649. Sourcing rules for communication services |
| SECTION 58.1-650. Bundled transaction of communications services |
| SECTION 58.1-651. Tax collectible by communication service providers; jurisdiction |
| SECTION 58.1-652. Customer remedy procedures for billing errors |
| SECTION 58.1-653. Communications services providers' certificates of registration; penalty |
| SECTION 58.1-654. Returns by communications services providers; payment to accompany return |
| SECTION 58.1-655. Bad debts |
| SECTION 58.1-656. Discount |
| SECTION 58.1-657. Sales presumed subject to tax; exemption certificates; Internet access service providers |
| SECTION 58.1-658. Direct payment permits |
| SECTION 58.1-659. Collection of tax; penalty |
| SECTION 58.1-660. Sale of business |
| SECTION 58.1-661. Certain provisions in Chapter 6 of this title to apply, mutatis mutandis |
| SECTION 58.1-662. Disposition of communications sales and use tax revenue; Communications Sales and Use Tax Trust Fund; localities' share |