Virginia Communications Sales and Use Tax

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This is Chapter 6.2 of the Code of Virginia, titled “Virginia Communications Sales and Use Tax.” It is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 18 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
§ 58.1-656	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