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  2. U.S. State Codes
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  4. Virginia
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  6. Title 58.1 - Taxation
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  8. Chapter 6.2 - Virginia Communications Sales and...


Chapter 6.2 - Virginia Communications Sales and Use Tax


  • § 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
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