Code of Virginia - Title 58.1 Taxation - Chapter 6.2 Virginia Communications Sales And Use Tax

58.1-645 Short title
This chapter shall be known and may be cited as the "Virginia Communications Sales and Use Tax Act." (2006, c. 780.) ...

58.1-646 Administration of chapter.
The Tax Commissioner shall administer and enforce the collection of the taxes and penalties imposed by this chapter. (2006, c. 780.) ...

58.1-647 Definitions.
Terms used in this chapter shall have the same meanings as those used in Chapter 6 of this title, unless defined otherwise, as follows: "Cable ...

58.1-648 Imposition of sales tax; exemptions
A. Beginning January 1, 2007, there is levied and imposed, in addition to all other taxes and fees of every kind imposed by law, a ...

58.1-649 Sourcing rules for communication services.
A. Except for the defined communication services in subsection C, the sale of communications service sold on a call-by-call basis shall be sourced to the ...

58.1-650 Bundled transaction of communications services.
A. For purposes of this chapter, a bundled transaction of communications services includes communications services taxed under this chapter and consists of distinct and identifiable ...

58.1-651 Tax collectible by communication service providers; jurisdiction.
A. The tax levied by § 58.1-648 shall be collectible by all persons who are communications services providers, who have sufficient contact with the Commonwealth ...

58.1-652 Customer remedy procedures for billing errors.
If a customer believes that an amount of tax, or an assignment of place of primary use or taxing jurisdiction included on a billing is ...

58.1-653 Communications services providers' certificates of registration; penalty.
A. Every person desiring to engage in or conduct business as a communications services provider in the Commonwealth shall file with the Tax Commissioner an ...

58.1-654 Returns by communications services providers; payment to accompany return.
A. Every communications services provider required to collect or pay the sales or use tax shall, on or before the twentieth day of the month ...

58.1-655 Bad debts.
In any return filed under the provisions of this chapter, the communications services provider may credit, against the tax shown to be due on the ...

58.1-656 (For effective date - see Editor's notes) Discount.
For the purpose of compensating a communications services provider holding a certificate of registration under § 58.1-653 for accounting for and remitting the tax levied ...

58.1-657 Sales presumed subject to tax; exemption certificates; Internet access service providers.
A. All sales are subject to the tax until the contrary is established. The burden of proving that a sale of communications services is not ...

58.1-658 Direct payment permits.
A. Notwithstanding any other provision of this chapter, the Tax Commissioner shall authorize a person who uses taxable communications services within the Commonwealth to pay ...

58.1-659 Collection of tax; penalty.
A. The tax levied by this chapter shall be collected and remitted by the communications services provider, but the communications services provider shall separately state ...

58.1-660 Sale of business.
If any communications services provider liable for any tax, penalty, or interest levied by this chapter sells his business or stock of goods or quits ...

58.1-661 Certain provisions in Chapter 6 of this title to apply, mutatis mutandis.
The provisions in §§ 58.1-630 through 58.1-637 of this title shall apply to this chapter, mutatis mutandis, except as herein provided and except that whenever ...

58.1-662 Disposition of communications sales and use tax revenue; Communications Sales and Use Tax Trust Fun...
A. There is hereby created in the Department of the Treasury a special nonreverting fund which shall be known as the Communications Sales and Use ...