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
