58.1-649 - Sourcing rules for communication services. - Virginia Statutes

§ 58.1-649. Sourcing rules for communication services.

A. Except for the defined communication services in subsection C, the sale ofcommunications service sold on a call-by-call basis shall be sourced to theCommonwealth when the call (i) originates and terminates in the Commonwealthor (ii) either originates or terminates in the Commonwealth and the serviceaddress is also located in the Commonwealth.

B. Except for the defined communication services in subsection C, a sale ofcommunication services sold on a basis other than a call-by-call basis, shallbe sourced to the customer's place of primary use.

C. The sale of the following communication services shall be sourced to theCommonwealth as follows:

1. Subject to the definitions and exclusions of the federal MobileTelecommunications Sourcing Act, 4 U.S.C. § 116, a sale of mobilecommunication services shall be sourced to the customer's place of primaryuse.

2. A sale of postpaid calling service shall be sourced to the originationpoint of the communications signal as first identified by either (i) theseller's communications system, or (ii) information received by the sellerfrom its service provider, where the system used to transport such signals isnot 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 terminationpoint shall be sourced to each jurisdiction in which such customer channeltermination point is located;

b. Service where all customer termination points are located entirely withinone jurisdiction shall be sourced to such jurisdiction in which the customerchannel termination points are located;

c. Service for segments of a channel between two customer channel terminationpoints located in different jurisdictions and which segments of a channel areseparately charged shall be sourced 50% to each jurisdiction in which thecustomer channel termination points are located; and

d. Service for segments of a channel located in more than one jurisdictionand which segments are not separately billed shall be sourced in eachjurisdiction based on a percentage determined by dividing the number ofcustomer channel termination points in each jurisdiction by the total numberof customer channel termination points.

(2006, c. 780.)