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§ 58.1-645. Short title - This chapter shall be known and may be cited as...
§ 58.1-646. Administration of chapter - The Tax Commissioner shall administer and enforce the collection of...
§ 58.1-647. Definitions - Terms used in this chapter shall have the same meanings...
§ 58.1-648. Imposition of sales tax; exemptions - A. Beginning January 1, 2007, there is levied and imposed,...
§ 58.1-649. Sourcing rules for communication services - A. Except for the defined communication services in subsection C,...
§ 58.1-650. Bundled transaction of communications services - A. For purposes of this chapter, a bundled transaction of...
§ 58.1-651. Tax collectible by communication service providers; jurisdiction - A. The tax levied by § 58.1-648 shall be collectible...
§ 58.1-652. Customer remedy procedures for billing errors - If a customer believes that an amount of tax, or...
§ 58.1-653. Communications services providers' certificates of registration; penalty - A. Every person desiring to engage in or conduct business...
§ 58.1-654. Returns by communications services providers; payment to accompany return - A. Every communications services provider required to collect or pay...
§ 58.1-655. Bad debts - In any return filed under the provisions of this chapter,...
§ 58.1-656. Discount - For the purpose of compensating a communications services provider holding...
§ 58.1-657. Sales presumed subject to tax; exemption certificates; Internet access service providers - A. All sales are subject to the tax until the...
§ 58.1-658. Direct payment permits - A. Notwithstanding any other provision of this chapter, the Tax...
§ 58.1-659. Collection of tax; penalty - A. The tax levied by this chapter shall be collected...
§ 58.1-660. Sale of business - If any communications services provider liable for any tax, penalty,...
§ 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...
§ 58.1-662. Disposition of communications sales and use tax revenue; Communications Sales and Use Tax Trust Fund; localities' share - A. There is hereby created in the Department of the...