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2019 Code of Virginia
Title 58.1 - Taxation
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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