Va. Code § 58.1-2662.1: Gross receipts of telephone and telegraph companies

The special regulatory revenue tax on telephone and telegraph companies levied pursuant to § 58.1-2660 shall be based on gross receipts with the following deductions:1. Revenue billed on behalf of another such telephone company or person to the extent such revenues are later paid over to or settled with that company or person;2. Revenues received from a telephone company for providing to the company any of the following: (i) unbundled network facilities; (ii) completion, origination or interconnection of telephone calls with the taxpayer's network; (iii) transport of telephone calls over the taxpayer's network; or (iv) taxpayer's telephone services for resale;3. Revenue received as the proportionate part of interstate revenue attributable to the Commonwealth;4. Revenue received from a person providing video programming for the transport of video programming to an end-user subscriber's premises or for access to a video dialtone network; and5. Revenue, other than from line charges, received from pay telephone service.1988, c. 727; 1995, c. 751; 1998, c. 897.