{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-654.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-654.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-654.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-654.html"}],"law_id":372574,"edition_id":2,"section_id":372574,"structure_id":53001,"section_number":"58.1-654","catch_line":"Returns by communications services providers; payment to accompany return","history":"2006, c. 780.","full_text":"A\n\nEvery communications services provider required to collect or pay the sales or use tax shall, on or before the twentieth day of the month following the month in which the tax is billed, transmit to the Tax Commissioner a return showing the sales price, or cost price, as the case may be, and the tax collected or accrued arising from all transactions taxable under this chapter. In the case of communications services providers regularly keeping books and accounts on the basis of an annual period that varies from 52 to 53 weeks, the Tax Commissioner may make rules and regulations for reporting consistent with such accounting period.\n\t\t\tA sales or use tax return shall be filed by each registered communications services provider even though the communications services provider is not liable to remit to the Tax Commissioner any tax for the period covered by the return.\n\nB\n\nAt the time of transmitting the return required under subsection A, the communications services provider shall remit to the Tax Commissioner the amount of tax due after making appropriate adjustments for accounts uncollectible and charged off as provided in § 58.1-655. The tax imposed by this chapter shall, for each period, become delinquent on the twenty-first day of the succeeding month if not paid.\n\n","order_by":null,"text":{"0":{"id":1389550,"text":"Every communications services provider required to collect or pay the sales or use tax shall, on or before the twentieth day of the month following the month in which the tax is billed, transmit to the Tax Commissioner a return showing the sales price, or cost price, as the case may be, and the tax collected or accrued arising from all transactions taxable under this chapter. In the case of communications services providers regularly keeping books and accounts on the basis of an annual period that varies from 52 to 53 weeks, the Tax Commissioner may make rules and regulations for reporting consistent with such accounting period.\n\t\t\tA sales or use tax return shall be filed by each registered communications services provider even though the communications services provider is not liable to remit to the Tax Commissioner any tax for the period covered by the return.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":1389551,"text":"At the time of transmitting the return required under subsection A, the communications services provider shall remit to the Tax Commissioner the amount of tax due after making appropriate adjustments for accounts uncollectible and charged off as provided in § 58.1-655. The tax imposed by this chapter shall, for each period, become delinquent on the twenty-first day of the succeeding month if not paid.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":53001,"edition_id":2,"name":"Virginia Communications Sales and Use Tax","identifier":"6.2","label":"chapter","depth":3,"order_by":6,"parent_id":52818,"metadata":{"child_laws":18,"child_structures":0},"date_created":"2026-08-02 03:09:40","date_modified":"2026-08-02 12:35:55","permalink":{"id":1481905,"object_type":"structure","relational_id":53001,"identifier":"6.2","token":"58.1\/I\/6.2","url":"\/58.1\/I\/6.2\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":372565,"structure_id":53001,"section_number":"58.1-645","catch_line":"Short title","url":"\/58.1-645\/","token":"58.1\/I\/6.2\/58.1-645","metadata":false},{"id":372566,"structure_id":53001,"section_number":"58.1-646","catch_line":"Administration of chapter","url":"\/58.1-646\/","token":"58.1\/I\/6.2\/58.1-646","metadata":false},{"id":372567,"structure_id":53001,"section_number":"58.1-647","catch_line":"Definitions","url":"\/58.1-647\/","token":"58.1\/I\/6.2\/58.1-647","metadata":false},{"id":372568,"structure_id":53001,"section_number":"58.1-648","catch_line":"Imposition of sales tax; exemptions","url":"\/58.1-648\/","token":"58.1\/I\/6.2\/58.1-648","metadata":false},{"id":372569,"structure_id":53001,"section_number":"58.1-649","catch_line":"Sourcing rules for communication services","url":"\/58.1-649\/","token":"58.1\/I\/6.2\/58.1-649","metadata":false},{"id":372570,"structure_id":53001,"section_number":"58.1-650","catch_line":"Bundled transaction of communications services","url":"\/58.1-650\/","token":"58.1\/I\/6.2\/58.1-650","metadata":false},{"id":372571,"structure_id":53001,"section_number":"58.1-651","catch_line":"Tax collectible by communication service providers; jurisdiction","url":"\/58.1-651\/","token":"58.1\/I\/6.2\/58.1-651","metadata":false},{"id":372572,"structure_id":53001,"section_number":"58.1-652","catch_line":"Customer remedy procedures for billing errors","url":"\/58.1-652\/","token":"58.1\/I\/6.2\/58.1-652","metadata":false},{"id":372573,"structure_id":53001,"section_number":"58.1-653","catch_line":"Communications services providers' certificates of registration; 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This law was first created in 2006. The record of its establishment is cataloged in chapter 780<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":[{"id":372575,"section_number":"58.1-655","catch_line":"Bad debts","order_by":null,"url":"\/58.1-655\/"}],"permalink":{"id":1481943,"object_type":"law","relational_id":372574,"identifier":"58.1-654","token":"58.1\/I\/6.2\/58.1-654","url":"\/58.1-654\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-654\/","token":"58.1\/I\/6.2\/58.1-654","dublin_core":{"Title":"Returns by communications services providers; payment to accompany return","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-654","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every communications services provider<\/span> required to collect or pay the sales or use tax shall, on or before the twentieth day of the month following the month in which the tax is billed, transmit to the Tax Commissioner<\/span> a return showing the sales price<\/span>, or cost price<\/span>, as the case may be, and the tax collected or accrued arising from all transactions taxable under this chapter. In the case of communications services providers<\/span> regularly keeping books and accounts on the basis of an annual period that varies from 52 to 53 weeks, the Tax Commissioner<\/span> may make rules and regulations for reporting consistent with such accounting period.\n\t\t\tA sales or use tax return shall be filed by each registered communications services provider<\/span> even though the communications services provider<\/span> is not liable to remit to the Tax Commissioner<\/span> any tax for the period covered by the return. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> At the time of transmitting the return required under subsection A, the communications services provider<\/span> shall remit to the Tax Commissioner<\/span> the amount of tax due after making appropriate adjustments for accounts uncollectible and charged off as provided in § 58.1-655<\/a>. The tax imposed by this chapter shall, for each period, become delinquent on the twenty-first day of the succeeding month if not paid. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nRETURNS BY COMMUNICATIONS SERVICES PROVIDERS; PAYMENT TO ACCOMPANY RETURN (\u00a7\n58.1-654)\n\nA. Every communications services provider required to collect or pay the sales\nor use tax shall, on or before the twentieth day of the month following the\nmonth in which the tax is billed, transmit to the Tax Commissioner a return\nshowing the sales price, or cost price, as the case may be, and the tax\ncollected or accrued arising from all transactions taxable under this chapter.\nIn the case of communications services providers regularly keeping books and\naccounts on the basis of an annual period that varies from 52 to 53 weeks, the\nTax Commissioner may make rules and regulations for reporting consistent with\nsuch accounting period.\n\t\t\tA sales or use tax return shall be filed by each registered communications\nservices provider even though the communications services provider is not liable\nto remit to the Tax Commissioner any tax for the period covered by the return.\n\nB. At the time of transmitting the return required under subsection A, the\ncommunications services provider shall remit to the Tax Commissioner the amount\nof tax due after making appropriate adjustments for accounts uncollectible and\ncharged off as provided in § 58.1-655. The tax imposed by this chapter\nshall, for each period, become delinquent on the twenty-first day of the\nsucceeding month if not paid.\n\nHISTORY: 2006, c. 780.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}