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 Fund; localities' share.