58.1-650 - Bundled transaction of communications services. - Virginia Statutes

§ 58.1-650. Bundled transaction of communications services.

A. For purposes of this chapter, a bundled transaction of communicationsservices includes communications services taxed under this chapter andconsists of distinct and identifiable properties, services, or both, sold forone nonitemized charge for which the tax treatment of the distinct propertiesand services is different.

B. In the case of a bundled transaction described in subsection A, if thecharge is attributable to services that are taxable and services that arenontaxable, the portion of the charge attributable to the nontaxable servicesshall be subject to tax unless the communications services provider canreasonably identify the nontaxable portion from its books and records kept inthe regular course of business.

(2006, c. 780.)