58.1-654 - Returns by communications services providers; payment to accompany return. - Virginia Statutes

§ 58.1-654. Returns by communications services providers; payment toaccompany return.

A. Every communications services provider required to collect or pay thesales or use tax shall, on or before the twentieth day of the month followingthe month in which the tax is billed, transmit to the Tax Commissioner areturn showing the sales price, or cost price, as the case may be, and thetax collected or accrued arising from all transactions taxable under thischapter. In the case of communications services providers regularly keepingbooks and accounts on the basis of an annual period that varies from 52 to 53weeks, the Tax Commissioner may make rules and regulations for reportingconsistent with such accounting period.

A sales or use tax return shall be filed by each registered communicationsservices provider even though the communications services provider is notliable to remit to the Tax Commissioner any tax for the period covered by thereturn.

B. At the time of transmitting the return required under subsection A, thecommunications services provider shall remit to the Tax Commissioner theamount of tax due after making appropriate adjustments for accountsuncollectible and charged off as provided in § 58.1-655. The tax imposed bythis chapter shall, for each period, become delinquent on the twenty-firstday of the succeeding month if not paid.

(2006, c. 780.)