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 the term "dealer" is used in these sections, the term "communications services provider" shall be substituted. The Tax Commissioner shall promulgate regulations to interpret and clarify the applicability of §§ 58.1-630 through 58.1-637 to this chapter.
2006, c. 780.
Structure Code of Virginia
Chapter 6.2 - Virginia Communications Sales and Use Tax
§ 58.1-646. Administration of chapter
§ 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
§ 58.1-657. Sales presumed subject to tax; exemption certificates; Internet access service providers
§ 58.1-658. Direct payment permits
§ 58.1-659. Collection of tax; penalty
§ 58.1-661. Certain provisions in Chapter 6 of this title to apply, mutatis mutandis