reglab/housing_qa huggingface dataset:
VA Code § 58.1-638.3 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 6 - Retail Sales and Use Tax|§ 58.1-638.3. (Contingent expiration date) Disposition of 0.3 percent state and local sales tax for transportation

A. The sales and use tax revenue generated by the 0.3 percent sales and use tax increase enacted by the 2013 Session of the General Assembly shall be deposited into the Commonwealth Transportation Fund established pursuant to § 33.2-1524.B. The net revenues distributable under this section shall be computed as an estimate of the net revenue to be received by the state treasury each month, and such estimated payment shall be adjusted for the actual net revenue received in the preceding month. All payments shall be made to the funds set forth in subsection A on the last day of each month.2013, c. 766; 2020, cc. 1230, 1275.
VA Code § 58.1-640 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 6.1 - Virginia Tire Recycling Fee|§ 58.1-640. Definitions

As used in this chapter, unless the context requires a different meaning:"Fund" means the Waste Tire Trust Fund."Retailer of tires" means any person engaged in the business of making retail sales of tires, whether new or used, within this Commonwealth, and also includes any person who installs tires in the Commonwealth pursuant to an agreement with a person who makes a retail sale of such tires, but does not collect the tax under this Chapter."Retail sales" do not include the sale of tires to a person solely for the purpose of resale, provided the subsequent retail sale in this Commonwealth is subject to the tax levied by the provisions of this chapter."Tire" means a continuous solid or pneumatic rubber covering encircling the wheel of a vehicle used for transportation purposes.1989, c. 630; 2011, c. 649.
VA Code § 58.1-641 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 6.1 - Virginia Tire Recycling Fee|§ 58.1-641. Imposition of tire recycling fee

Beginning July 1, 2008, there is hereby levied and imposed upon every retailer of tires in the Commonwealth, in addition to all other taxes and fees of every kind now imposed by law, a tire recycling fee of $1.00 for each new tire sold by a retailer. Beginning July 1, 2011, the fee shall be levied and imposed at a rate of $.50 for each new tire sold by a retailer.1989, c. 630; 2003, c. 101; 2006, c. 407; 2008, cc. 32, 158.
VA Code § 58.1-642 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 6.1 - Virginia Tire Recycling Fee|§ 58.1-642. Collection of tire recycling fee; deductions; exemptions

A. The tire recycling fee levied under this chapter shall be collected by the Tax Commissioner in the same manner as is the retail sales and use tax, pursuant to Chapter 6 (§ 58.1-600 et seq.) of this title.B. The fee imposed under § 58.1-641 shall not apply to new tires for:1. Any device moved exclusively by human power;2. Any device used exclusively upon stationary rails or tracks; or3. Any device used exclusively for farming purposes, except a farm truck.C. For the purpose of compensating a retailer of tires for accounting for and remitting the fee levied by this chapter, such retailer shall be allowed five percent of the amount of fee due and accounted for in the form of a deduction in submitting his return and paying the amount due by him if the amount due was not delinquent at the time of payment.1989, c. 630; 2003, c. 101.
VA Code § 58.1-644 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 6.1 - Virginia Tire Recycling Fee|§ 58.1-644. Provisions of Chapter 6 of this title to apply, mutatis mutandis

The provisions in Chapter 6 (§ 58.1-600 et seq.) of this title shall apply to this chapter, mutatis mutandis, except as herein provided and except that replacement truck tires shall be subject to the tax imposed pursuant to this chapter.1989, c. 630.
VA Code § 58.1-645 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 6.2 - Virginia Communications Sales and Use Tax|§ 58.1-645. Short title

This chapter shall be known and may be cited as the "Virginia Communications Sales and Use Tax Act."2006, c. 780.
VA Code § 58.1-646 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 6.2 - Virginia Communications Sales and Use Tax|§ 58.1-646. Administration of chapter

The Tax Commissioner shall administer and enforce the collection of the taxes and penalties imposed by this chapter.2006, c. 780.
VA Code § 58.1-649 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 6.2 - Virginia Communications Sales and Use Tax|§ 58.1-649. Sourcing rules for communication services

A. Except for the defined communication services in subsection C, the sale of communications service sold on a call-by-call basis shall be sourced to the Commonwealth when the call (i) originates and terminates in the Commonwealth or (ii) either originates or terminates in the Commonwealth and the service address is also located in the Commonwealth.B. Except for the defined communication services in subsection C, a sale of communication services sold on a basis other than a call-by-call basis, shall be sourced to the customer's place of primary use.C. The sale of the following communication services shall be sourced to the Commonwealth as follows:1. Subject to the definitions and exclusions of the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. § 116, a sale of mobile communication services shall be sourced to the customer's place of primary use.2. A sale of postpaid calling service shall be sourced to the origination point of the communications signal as first identified by either (i) the seller's communications system, or (ii) information received by the seller from its service provider, where the system used to transport such signals is not that of the seller.3. A sale of a private communications service shall be sourced as follows:a. Service for a separate charge related to a customer channel termination point shall be sourced to each jurisdiction in which such customer channel termination point is located;b. Service where all customer termination points are located entirely within one jurisdiction shall be sourced to such jurisdiction in which the customer channel termination points are located;c. Service for segments of a channel between two customer channel termination points located in different jurisdictions and which segments of a channel are separately charged shall be sourced 50% to each jurisdiction in which the customer channel termination points are located; andd. Service for segments of a channel located in more than one jurisdiction and which segments are not separately billed shall be sourced in each jurisdiction based on a percentage determined by dividing the number of customer channel termination points in each jurisdiction by the total number of customer channel termination points.2006, c. 780.
VA Code § 58.1-650 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 6.2 - Virginia Communications Sales and Use Tax|§ 58.1-650. Bundled transaction of communications services

A. For purposes of this chapter, a bundled transaction of communications services includes communications services taxed under this chapter and consists of distinct and identifiable properties, services, or both, sold for one nonitemized charge for which the tax treatment of the distinct properties and services is different.B. In the case of a bundled transaction described in subsection A, if the charge is attributable to services that are taxable and services that are nontaxable, the portion of the charge attributable to the nontaxable services shall be subject to tax unless the communications services provider can reasonably identify the nontaxable portion from its books and records kept in the regular course of business.2006, c. 780.
VA Code § 58.1-651 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 6.2 - Virginia Communications Sales and Use Tax|§ 58.1-651. Tax collectible by communication service providers; jurisdiction

A. The tax levied by § 58.1-648 shall be collectible by all persons who are communications services providers, who have sufficient contact with the Commonwealth to qualify under subsection B, and who are required to be registered under § 58.1-653. However, the communications services provider shall separately state the amount of the tax and add that tax to the sales price of the service. Thereafter, the tax shall be a debt from the customer to the communications services provider until paid and shall be recoverable at law in the same manner as other debts.B. A communications services provider shall be deemed to have sufficient activity within the Commonwealth to require registration if he does any of the activities listed in § 58.1-612.C. Nothing contained in this chapter shall limit any authority that the Commonwealth may enjoy under the provisions of federal law or an opinion of the United States Supreme Court to require the collection of communications sales and use taxes by any communications services provider.2006, c. 780.
VA Code § 58.1-652 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 6.2 - Virginia Communications Sales and Use Tax|§ 58.1-652. Customer remedy procedures for billing errors

If a customer believes that an amount of tax, or an assignment of place of primary use or taxing jurisdiction included on a billing is erroneous, the customer shall notify the communications service provider in writing. The customer shall include in this written notification the street address for the customer's place of primary use, the account name and number for which the customer seeks a correction, a description of the error asserted by the customer, and any other information that the communications service provider reasonably requires to process the request. Within 15 days of receiving a notice under this section in the provider's billing dispute office, the communications service provider shall review its records, within an additional 15 days, to determine the customer's taxing jurisdiction. If this review shows that the amount of tax or assignment of place of primary use or taxing jurisdiction is in error, the communications service provider shall correct the error and refund or credit the amount of tax erroneously collected from the customer for a period of up to two years. If this review shows that the amount of tax or assignment of place of primary use or taxing jurisdiction is correct, the communications service provider shall provide a written explanation to the customer. The procedures in this section shall be the first course of remedy available to customers seeking correction of assignment of place of primary use or taxing jurisdiction, or a refund of or other compensation for taxes erroneously collected by the communications service provider, and no cause of action based upon a dispute arising from such taxes shall accrue until a customer has reasonably exercised the rights and procedures set forth in this subsection.2006, c. 780.
VA Code § 58.1-653 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 6.2 - Virginia Communications Sales and Use Tax|§ 58.1-653. Communications services providers' certificates of registration; penalty

A. Every person desiring to engage in or conduct business as a communications services provider in the Commonwealth shall file with the Tax Commissioner an application for a certificate of registration.B. Every application for a certificate of registration shall set forth the name under which the applicant transacts or intends to transact business, the location of his place of business, and such other information as the Tax Commissioner may reasonably require.C. When the required application has been made, the Tax Commissioner shall issue to each applicant a certificate of registration. A certificate of registration is not assignable and is valid only for the person in whose name it is issued and for the transaction of the business designated therein.D. Whenever a person fails to comply with any provision of this chapter or any rule or regulation relating thereto, the Tax Commissioner, upon a hearing after giving the noncompliant person 30 days' notice in writing, specifying the time and place of the hearing and requiring him to show cause why his certificate of registration should not be revoked or suspended, may revoke or suspend the certificate of registration held by that person. The notice may be personally served or served by registered mail directed to the last known address of the noncompliant person.E. Any person who engages in business as a communications services provider in the Commonwealth without obtaining a certificate of registration, or after a certificate of registration has been suspended or revoked, shall be guilty of a Class 2 misdemeanor as shall each officer of a corporation that so engages in business as an unregistered communications services provider. Each day's continuance in business in violation of this section shall constitute a separate offense.F. If the holder of a certificate of registration ceases to conduct his business, the certificate shall expire upon cessation of business, and the certificate holder shall inform the Tax Commissioner in writing within 30 days after he has ceased to conduct business. If the holder of a certificate of registration desires to change his place of business, he shall so inform the Tax Commissioner in writing and his certificate shall be revised accordingly.G. This section shall also apply to any person who engages in the business of furnishing any of the things or services taxable under this chapter. Moreover, it shall apply to any person who is liable only for the collection of the use tax.2006, c. 780.
VA Code § 58.1-654 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 6.2 - Virginia Communications Sales and Use Tax|§ 58.1-654. Returns by communications services providers; payment to accompany return

A. 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.A 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.B. 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.2006, c. 780.
VA Code § 58.1-655 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 6.2 - Virginia Communications Sales and Use Tax|§ 58.1-655. Bad debts

In any return filed under the provisions of this chapter, the communications services provider may credit, against the tax shown to be due on the return, the amount of sales or use tax previously returned and paid on accounts that are owed to the communications services provider and that have been found to be worthless within the period covered by the return. The credit, however, shall not exceed the amount of the uncollected payment determined by treating prior payments on each debt as consisting of the same proportion of payment, sales tax, and other nontaxable charges as in the total debt originally owed to the communications services provider. The amount of accounts for which a credit has been taken that are thereafter in whole or in part paid to the communications services provider shall be included in the first return filed after such collection.2006, c. 780.
VA Code § 58.1-656 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 6.2 - Virginia Communications Sales and Use Tax|§ 58.1-656. Discount

For the purpose of compensating a communications services provider holding a certificate of registration under § 58.1-653 for accounting for and remitting the tax levied by this chapter, a communications services provider shall be allowed the following percentages of the first 3% of the tax levied by § 58.1-648 and accounted for in the form of a deduction in submitting his return and paying the amount due by him if the amount due was not delinquent at the time of payment.Monthly Taxable SalesPercentage$0 to $62,5004%$62,501 to $208,0003%$208,001 and above2%The discount allowed by this section shall be computed according to the schedule provided, regardless of the number of certificates of registration held by a communications services provider.2006, c. 780.
VA Code § 58.1-657 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 6.2 - Virginia Communications Sales and Use Tax|§ 58.1-657. Sales presumed subject to tax; exemption certificates; Internet access service providers

A. All sales are subject to the tax until the contrary is established. The burden of proving that a sale of communications services is not taxable is upon the communications services provider unless he takes from the taxpayer a certificate to the effect that the service is exempt under this chapter.B. The exemption certificate mentioned in this section shall relieve the person who obtains such a certificate from any liability for the payment or collection of the tax, except upon notice from the Tax Commissioner that the certificate is no longer acceptable. The exemption certificate shall be signed, manually or electronically, by and bear the name and address of the taxpayer; shall indicate the number of the certificate of registration, if any, issued to the taxpayer; shall indicate the general character of the communications services sold or to be sold under a blanket exemption certificate; and shall be substantially in the form as the Tax Commissioner may prescribe.C. In the case of a provider of Internet access service that purchases a telecommunications service to provide Internet access, the Internet access provider shall give the communications service provider a certificate of use containing its name, address and signature, manually or electronically, of an officer of the Internet access service provider. The certificate of use shall state that the purchase of telecommunications service is being made in its capacity as a provider of Internet access in order to provide such access. Upon receipt of the certificate of use, the communications service provider shall be relieved of any liability for the communications sales and use tax related to the sale of telecommunications service to the Internet access service provider named in the certificate. In the event the provider of Internet access uses the telecommunications service for any taxable purpose, that provider shall be liable for and pay the communications sales and use tax directly to the Commonwealth in accordance with § 58.1-658.D. If a taxpayer who holds a certificate under this section and makes any use of the service other than an exempt use or retention, demonstration, or display while holding the communications service for resale in the regular course of business, such use shall be deemed a taxable sale by the taxpayer as of the time the service is first used by him, and the cost of the property to him shall be deemed the sales price of such retail sale.2006, c. 780.
VA Code § 58.1-659 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 6.2 - Virginia Communications Sales and Use Tax|§ 58.1-659. Collection of tax; penalty

A. The tax levied by this chapter shall be collected and remitted by the communications services provider, but the communications services provider shall separately state the amount of the tax and add such tax to the sales price or charge. Thereafter, the tax shall be a debt from the customer to the communications services provider until paid and shall be recoverable at law in the same manner as other debts.B. Notwithstanding any exemption from taxes that any communications services provider now or hereafter may enjoy under the Constitution or laws of the Commonwealth, or any other state, or of the United States, a communications services provider shall collect the tax from the customer of taxable communications services and shall remit the same to the Tax Commissioner as provided by this chapter.C. Any communications services provider collecting the communications sales or use tax on transactions exempt or not taxable under this chapter shall remit to the Tax Commissioner such erroneously or illegally collected tax unless or until he can affirmatively show that the tax has been refunded to the customer or credited to his account.D. Any communications services provider who intentionally neglects, fails, or refuses to collect the tax upon every taxable sale of communications services made by him, or his agents or employees on his behalf, shall be liable for and pay the tax himself. Moreover, any communications services provider who intentionally neglects, fails, or refuses to pay or collect the tax herein provided, either by himself or through his agents or employees, shall be guilty of a Class 1 misdemeanor.All sums collected by a communications services provider as required by this chapter shall be deemed to be held in trust for the Commonwealth.2006, c. 780.
VA Code § 58.1-660 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 6.2 - Virginia Communications Sales and Use Tax|§ 58.1-660. Sale of business

If any communications services provider liable for any tax, penalty, or interest levied by this chapter sells his business or stock of goods or quits the business, he shall make a final return and payment within 15 days after the date of selling or quitting the business. His successors or assigns, if any, shall withhold a sufficient amount of the purchase money to cover taxes, penalties, and interest due and unpaid until the former owner produces a receipt from the Tax Commissioner showing that all taxes, penalties, and interest have been paid or a certificate stating that no taxes, penalties, or interest are due. If the purchaser of a business or stock of goods fails to withhold the purchase money as required above, he shall be personally liable for the payment of the taxes, penalties, and interest due and unpaid that were incurred by the business operation of the former owner. In no event, however, shall the tax, penalties, and interest due by the purchaser be more than the purchase price paid for the business or stock of goods.2006, c. 780.
VA Code § 58.1-661 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 6.2 - Virginia Communications Sales and Use Tax|§ 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 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.
VA Code § 58.1-800 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 8 - State Recordation Tax|§ 58.1-800. Title

This chapter shall be known and may be cited as the "Virginia Recordation Tax Act."1984, c. 675.