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
