Virginia Communications Sales And Use Tax
This is Chapter 6.2 of the Code of Virginia, titled “Virginia Communications Sales And Use Tax.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle I, titled “Taxes Administered By The Department Of Taxation.” It’s comprised of the following 17 sections.
- § 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
- § 58.1-657
- 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