Chapter 6.2 - Virginia Communications Sales and Use Tax
- Section 58.1-645 - Short title
- Section 58.1-646 - Administration of chapter
- Section 58.1-647 - Definitions
- Section 58.1-648 - Imposition of sales tax; exemptions
- Section 58.1-649 - Sourcing rules for communication services
- Section 58.1-650 - Bundled transaction of communications services
- Section 58.1-651 - Tax collectible by communication service providers; jurisdiction
- Section 58.1-652 - Customer remedy procedures for billing errors
- Section 58.1-653 - Communications services providers' certificates of registration; penalty
- Section 58.1-654 - Returns by communications services providers; payment to accompany return
- Section 58.1-655 - Bad debts
- Section 58.1-656 - Discount
- Section 58.1-657 - Sales presumed subject to tax; exemption certificates; Internet access service providers
- Section 58.1-658 - Direct payment permits
- Section 58.1-659 - Collection of tax; penalty
- Section 58.1-660 - Sale of business
- Section 58.1-661 - Certain provisions in Chapter 6 of this title to apply, mutatis mutandis
- Section 58.1-662 - Disposition of communications sales and use tax revenue; Communications Sales and Use Tax Trust Fund; localities' share