Chapter
Virginia Communications Sales and Use Tax
- Va. Code Ann. § 58.1-645— Short title
- Va. Code Ann. § 58.1-646— Administration of chapter
- Va. Code Ann. § 58.1-647— Definitions
- Va. Code Ann. § 58.1-648— Imposition of sales tax; exemptions
- Va. Code Ann. § 58.1-649— Sourcing rules for communication services
- Va. Code Ann. § 58.1-650— Bundled transaction of communications services
- Va. Code Ann. § 58.1-651— Tax collectible by communication service providers; jurisdiction
- Va. Code Ann. § 58.1-652— Customer remedy procedures for billing errors
- Va. Code Ann. § 58.1-653— Communications services providers' certificates of registration; penalty
- Va. Code Ann. § 58.1-654— Returns by communications services providers; payment to accompany return
- Va. Code Ann. § 58.1-655— Bad debts
- Va. Code Ann. § 58.1-656— Discount
- Va. Code Ann. § 58.1-657— Sales presumed subject to tax; exemption certificates; Internet access service providers
- Va. Code Ann. § 58.1-658— Direct payment permits
- Va. Code Ann. § 58.1-659— Collection of tax; penalty
- Va. Code Ann. § 58.1-660— Sale of business
- Va. Code Ann. § 58.1-661— Certain provisions in Chapter 6 of this title to apply, mutatis mutandis
- Va. Code Ann. § 58.1-662— Disposition of communications sales and use tax revenue; Communications Sales and Use Tax Trust Fund; localities' share