{"data":{"id":"us-va/va.-code-58.1-656","jurisdiction":"us-va","citation":"Va. Code § 58.1-656","heading":"Discount","body":"For the purpose of compensating a communications services provider holding a certificate of registration under § 58.1-653 for accounting for and remitting the tax levied by this chapter, a communications services provider shall be allowed the following percentages of the first 3% of the tax levied by § 58.1-648 and accounted for in the form of a deduction in submitting his return and paying the amount due by him if the amount due was not delinquent at the time of payment.aMonthly Taxable SalesPercentageb$0 to $62,5004%c$62,501 to $208,0003%d$208,001 and above2%The discount allowed by this section shall be computed according to the schedule provided, regardless of the number of certificates of registration held by a communications services provider.2006, c. 780.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 6.2. VIRGINIA COMMUNICATIONS SALES AND USE TAX"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-656/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"daccdd0498c18c9f9c975e65d0f20634a5403029967cb11e702d5ae463f37a40","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-655","next":"us-va/va.-code-58.1-657"},"notice":"GroundRules: Original legal text. Not legal advice."}
