Virginia Law

Code of Virginia

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Code of Virginia
Title 58.1. Taxation
10/25/2020

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