There is a newer version of the Code of Virginia
2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 6.2 Virginia Communications Sales and Use Tax (58.1-645 thru 58.1-662)
- 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 Fun...
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