Virginia Code 58.1-650: Bundled transaction of communications services
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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.
Terms Used In Virginia Code 58.1-650
- Communications services: means the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals, including cable services, to a point or between or among points, by or through any electronic, radio, satellite, cable, optical, microwave, or other medium or method now in existence or hereafter devised, regardless of the protocol used for the transmission or conveyance. See Virginia Code 58.1-647
- Communications services provider: means every person who provides communications services to customers in the Commonwealth and is or should be registered with the Department as a provider. See Virginia Code 58.1-647
- Includes: means includes, but not limited to. See Virginia Code 1-218
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.