{"data":{"id":"us-va/va.-code-58.1-2662.1","jurisdiction":"us-va","citation":"Va. Code § 58.1-2662.1","heading":"Gross receipts of telephone and telegraph companies","body":"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.","path":["Title 58.1. TAXATION","Subtitle II. TAXES ADMINISTERED BY OTHER AGENCIES","Chapter 26. TAXATION OF PUBLIC SERVICE CORPORATIONS","Article 6. REGULATORY REVENUE TAXES OF PUBLIC SERVICE CORPORATIONS"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-2662.1/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"41f35e50626b9151ef4ac7c966756c2ab80e8b4c8ce10cc0d235980791075029","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-2662","next":"us-va/va.-code-58.1-2662.2"},"notice":"GroundRules: Original legal text. Not legal advice."}