Form Ct-2 - Guidelines And Rules For The Virginia Communications Taxes (Page 8 of 16) in pdf

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Owns tangible personal property that is rented or

Registration of Providers

leased to a consumer in the Commonwealth, or

The communications sales tax will be collected by all

offers tangible personal property, on approval, to

providers with sufficient contact, or nexus, with the

consumers in the Commonwealth. (Source: Code

Commonwealth to be subject to the tax using the same

of Va. § 58.1-651)

rules that apply to the retail sales and use tax. A provider

shall be deemed to have sufficient activity within the

Each provider must apply to TAX for a certificate of

Commonwealth to require registration if it does any of

registration for the communications sales tax using Form

R-1, Business Registration Application. A provider must

the following activities:

complete a Form R-1 even if it has already registered

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Maintains or has within the Commonwealth,

with TAX for other taxes. Each application must set

directly or through an agent or subsidiary, an office,

forth the name under which the applicant intends to

warehouse, or place of business of any nature.

transact business, the location of its place of business,

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Solicits business in the Commonwealth by

and such other information as TAX may require. Each

employees, independent contractors, agents or other

cable provider will also be required to list all localities

representatives.

in which it is liable for a cable franchise fee (see “Cable

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Advertises in newspapers or other periodicals printed

Franchise Fees”). TAX will issue to each applicant a

and published within this Commonwealth, on

registration certificate that is not assignable and is valid

billboards or posters located in the Commonwealth, or

only for the provider in whose name it is issued and

through materials distributed in the Commonwealth

for the transaction of the business designated therein.

by means other than the United States mail.

(Source: Code of Va. § 58.1-653)

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Makes regular deliveries of tangible personal

Whenever a provider fails to comply with the provisions

property within the Commonwealth by means other

of the communications sales and use tax, these

than common carrier. A person shall be deemed to

Guidelines and Rules, or any communications sales and

be making regular deliveries hereunder if vehicles

use tax regulations promulgated by TAX, TAX, upon

other than those operated by a common carrier enter

a hearing after giving the noncompliant provider 30

the Commonwealth more than twelve times during

days’ notice in writing, specifying the time and place

a calendar year to deliver goods sold by him.

of the hearing and requiring him to show cause why

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Solicits business in the Commonwealth on a

his certificate of registration should not be revoked

continuous, regular, seasonal, or systematic basis

or suspended, may revoke or suspend the registration

by means of advertising that is broadcast or relayed

certificate held by that provider. The notice may be

from a transmitter within the Commonwealth

personally served or served by registered mail directed

or distributed from a location within the

to the last known address of the noncompliant provider.

Commonwealth.

(Source: Code of Va. § 58.1-653)

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Solicits business in the Commonwealth by mail, if

Any provider who engages in business as a provider

the solicitations are continuous, regular, seasonal,

without obtaining a registration certificate, or after a

or systematic and if the dealer benefits from any

registration certificate has been suspended or revoked,

banking, financing, debt collection, or marketing

is guilty of a Class 2 misdemeanor as is each officer of a

activities occurring in the Commonwealth or

corporation that engages in business as an unregistered

benefits from the location in the Commonwealth

provider. Each day’s continuance in business thereafter

of authorized installation, servicing, or repair

constitutes a separate offense. (Source: Code of Va.

facilities.

§ 58.1-653)

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Is owned or controlled by the same interests which

If the holder of a registration certificate ceases to conduct

own or control a business located within the

his business, the certificate shall expire upon cessation

Commonwealth.

of business, and the certificate holder shall inform TAX

in writing within 30 days after he has ceased to conduct

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Has a franchisee or licensee operating under

business. If the holder of a registration certificate desires

the same trade name in the Commonwealth if

to change his place of business, he must inform TAX in

the franchisee or licensee is required to obtain

writing and his certificate will be revised accordingly.

a certificate of registration under Code of Va.

(Source: Code of Va. § 58.1-653)

§ 58.1‑613.

CT-2 W

REV 11/06

Page

Form Ct-2 - Guidelines And Rules For The Virginia Communications Taxes Page 8

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