TAX GATEWAY

Virginia

Virginia Electronic Commerce Taxation

Statutes

Code of Virginia § 58.1-609.5 Internet access is categorized as the electronic transmission of information, which is considered a service in Virginia.
House Bill 278 On April 14, 1998, Virginia Gov. James S. Gilmore signed HB 278. This legislation grants retail sales and use tax exemptions for charges for Internet access and sales of software via the Internet. These types of transactions are considered electronic communication services by the state of Virginia.
House Bill 1713 Internet, Internet-access, definitions, amendments to §58.1-602.
Senate Joint Resolution 513 Internet-based commerce.

Commentaries

Vertex Inc. - Virginia

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