Communications Sales and Use Tax

Virginia Centralizes Telecommunication Taxes

Effective January 1st of 2007, Virginia will replace its current state and local communications taxation system with a centrally administered Communications Sales and Use Tax and a uniform statewide E-911 surcharge. The 5% tax on the sales price of communications services will be administered by the state using the same rules applicable under the Retail Sales and Use Tax Act. It will be enforced by the Virginia Department of Taxation and will appear on customer billing statements. Barring specific exceptions and clarifications, services subject to the tax will include landline and wireless telephone services, paging service, cable television, and satellite television.

The contents of this publication are intended for general information only and should not be construed as legal advice or a legal opinion on specific facts and circumstances. Copyright 2018.

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