Virginia — Title 58.1 · Chapter 6.2

• § 58.1-645 — Short title
• § 58.1-646 — Administration of chapter
• § 58.1-647 — Definitions
• § 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
• § 58.1-655 — Bad debts
• § 58.1-656 — Discount
• § 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
• § 58.1-660 — Sale of business
• § 58.1-661 — Certain provisions in Chapter 6 of this title to apply, mutatis mutandis
• § 58.1-662 — Disposition of communications sales and use tax revenue; Communications Sales and Use Tax Trust Fund; localities' share