Code of Virginia

Creating a Report: Check the sections you'd like to appear in the report, then use the "Create Report" button at the bottom of the page to generate your report. Once the report is generated you'll then have the option to download it as a pdf, print or email the report.

Code of Virginia
Title 58.1. Taxation
3/27/2017

Chapter 6.2. Virginia Communications Sales and Use TaxRead Chapter

§ 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