A. Notwithstanding any other provision of this chapter, the Tax Commissionershall authorize a person who uses taxable communications services within theCommonwealth to pay any tax levied by this chapter directly to theCommonwealth and waive the collection of the tax by the communicationsservices provider. No such authority shall be granted or exercised exceptupon application to the Tax Commissioner and issuance by the Tax Commissionerof a direct payment permit. If a direct payment permit is issued, thenpayment of the communications sales and use tax on taxable communicationsservices shall be made directly to the Tax Commissioner by the permit holder.
B. On or before the twentieth day of each month every permit holder shallfile with the Tax Commissioner a return for the preceding month, in a formprescribed by the Tax Commissioner, showing the total value of the taxablecommunications services so used, the amount of tax due from the permitholder, which amount shall be paid to the Tax Commissioner with the submittedreturn, and other information as the Tax Commissioner deems reasonablynecessary. The Tax Commissioner, upon written request by the permit holder,may grant a reasonable extension of time for filing returns and paying thetax. Interest on the tax shall be chargeable on every extended payment at therate determined in accordance with § 58.1-15.
C. A permit granted pursuant to this section shall continue to be valid untilsurrendered by the holder or cancelled for cause by the Tax Commissioner.
D. A person holding a direct payment permit that has not been cancelled shallnot be required to pay the tax to the communications services provider asotherwise required by this chapter. Such persons shall notify eachcommunications services provider from whom purchases of taxablecommunications services are made of their direct payment permit number andthat the tax is being paid directly to the Tax Commissioner. Upon receipt ofnotice, a communications services provider shall be absolved from all dutiesand liabilities imposed by this chapter for the collection and remittance ofthe tax with respect to sales of taxable communications services to thedirect payment permit holder. Communications services providers who makesales upon which the tax is not collected by reason of the provisions of thissection shall maintain records in a manner that the amount involved andidentity of each purchaser may be ascertained.
E. Upon the cancellation or surrender of a direct payment permit, theprovisions of this chapter, without regard to this section, shall thereafterapply to the person who previously held the direct payment permit, and thatperson shall promptly notify in writing communications services providersfrom whom purchases of taxable communications services are made of suchcancellation or surrender. Upon receipt of notice, the communicationsservices provider shall be subject to the provisions of this chapter, withoutregard to this section, with respect to all sales of taxable communicationsservices thereafter made to the former direct payment permit holder.
A. Notwithstanding any other provision of this chapter, the Tax Commissionershall authorize a person who uses taxable communications services within theCommonwealth to pay any tax levied by this chapter directly to theCommonwealth and waive the collection of the tax by the communicationsservices provider. No such authority shall be granted or exercised exceptupon application to the Tax Commissioner and issuance by the Tax Commissionerof a direct payment permit. If a direct payment permit is issued, thenpayment of the communications sales and use tax on taxable communicationsservices shall be made directly to the Tax Commissioner by the permit holder.
B. On or before the twentieth day of each month every permit holder shallfile with the Tax Commissioner a return for the preceding month, in a formprescribed by the Tax Commissioner, showing the total value of the taxablecommunications services so used, the amount of tax due from the permitholder, which amount shall be paid to the Tax Commissioner with the submittedreturn, and other information as the Tax Commissioner deems reasonablynecessary. The Tax Commissioner, upon written request by the permit holder,may grant a reasonable extension of time for filing returns and paying thetax. Interest on the tax shall be chargeable on every extended payment at therate determined in accordance with § 58.1-15.
C. A permit granted pursuant to this section shall continue to be valid untilsurrendered by the holder or cancelled for cause by the Tax Commissioner.
D. A person holding a direct payment permit that has not been cancelled shallnot be required to pay the tax to the communications services provider asotherwise required by this chapter. Such persons shall notify eachcommunications services provider from whom purchases of taxablecommunications services are made of their direct payment permit number andthat the tax is being paid directly to the Tax Commissioner. Upon receipt ofnotice, a communications services provider shall be absolved from all dutiesand liabilities imposed by this chapter for the collection and remittance ofthe tax with respect to sales of taxable communications services to thedirect payment permit holder. Communications services providers who makesales upon which the tax is not collected by reason of the provisions of thissection shall maintain records in a manner that the amount involved andidentity of each purchaser may be ascertained.
E. Upon the cancellation or surrender of a direct payment permit, theprovisions of this chapter, without regard to this section, shall thereafterapply to the person who previously held the direct payment permit, and thatperson shall promptly notify in writing communications services providersfrom whom purchases of taxable communications services are made of suchcancellation or surrender. Upon receipt of notice, the communicationsservices provider shall be subject to the provisions of this chapter, withoutregard to this section, with respect to all sales of taxable communicationsservices thereafter made to the former direct payment permit holder.
A. Notwithstanding any other provision of this chapter, the Tax Commissionershall authorize a person who uses taxable communications services within theCommonwealth to pay any tax levied by this chapter directly to theCommonwealth and waive the collection of the tax by the communicationsservices provider. No such authority shall be granted or exercised exceptupon application to the Tax Commissioner and issuance by the Tax Commissionerof a direct payment permit. If a direct payment permit is issued, thenpayment of the communications sales and use tax on taxable communicationsservices shall be made directly to the Tax Commissioner by the permit holder.
B. On or before the twentieth day of each month every permit holder shallfile with the Tax Commissioner a return for the preceding month, in a formprescribed by the Tax Commissioner, showing the total value of the taxablecommunications services so used, the amount of tax due from the permitholder, which amount shall be paid to the Tax Commissioner with the submittedreturn, and other information as the Tax Commissioner deems reasonablynecessary. The Tax Commissioner, upon written request by the permit holder,may grant a reasonable extension of time for filing returns and paying thetax. Interest on the tax shall be chargeable on every extended payment at therate determined in accordance with § 58.1-15.
C. A permit granted pursuant to this section shall continue to be valid untilsurrendered by the holder or cancelled for cause by the Tax Commissioner.
D. A person holding a direct payment permit that has not been cancelled shallnot be required to pay the tax to the communications services provider asotherwise required by this chapter. Such persons shall notify eachcommunications services provider from whom purchases of taxablecommunications services are made of their direct payment permit number andthat the tax is being paid directly to the Tax Commissioner. Upon receipt ofnotice, a communications services provider shall be absolved from all dutiesand liabilities imposed by this chapter for the collection and remittance ofthe tax with respect to sales of taxable communications services to thedirect payment permit holder. Communications services providers who makesales upon which the tax is not collected by reason of the provisions of thissection shall maintain records in a manner that the amount involved andidentity of each purchaser may be ascertained.
E. Upon the cancellation or surrender of a direct payment permit, theprovisions of this chapter, without regard to this section, shall thereafterapply to the person who previously held the direct payment permit, and thatperson shall promptly notify in writing communications services providersfrom whom purchases of taxable communications services are made of suchcancellation or surrender. Upon receipt of notice, the communicationsservices provider shall be subject to the provisions of this chapter, withoutregard to this section, with respect to all sales of taxable communicationsservices thereafter made to the former direct payment permit holder.
