58.1-651 - Tax collectible by communication service providers; jurisdiction. - Virginia Statutes

§ 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 arecommunications services providers, who have sufficient contact with theCommonwealth to qualify under subsection B, and who are required to beregistered under § 58.1-653. However, the communications services providershall separately state the amount of the tax and add that tax to the salesprice of the service. Thereafter, the tax shall be a debt from the customerto the communications services provider until paid and shall be recoverableat law in the same manner as other debts.

B. A communications services provider shall be deemed to have sufficientactivity within the Commonwealth to require registration if he does any ofthe activities listed in § 58.1-612.

C. Nothing contained in this chapter shall limit any authority that theCommonwealth may enjoy under the provisions of federal law or an opinion ofthe United States Supreme Court to require the collection of communicationssales and use taxes by any communications services provider.

(2006, c. 780.)