{"data":{"id":"us-va/va.-code-58.1-661","jurisdiction":"us-va","citation":"Va. Code § 58.1-661","heading":"Certain provisions in Chapter 6 of this title to apply, mutatis mutandis","body":"The provisions in §§ 58.1-630 through 58.1-637 of this title shall apply to this chapter, mutatis mutandis, except as herein provided and except that whenever the term \"dealer\" is used in these sections, the term \"communications services provider\" shall be substituted. The Tax Commissioner shall promulgate regulations to interpret and clarify the applicability of §§ 58.1-630 through 58.1-637 to this chapter.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/58.1-661/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"ece7414f08cae8775c8952521cd6cbe58da99e1606645eddf29ebe4ef3f0b04d","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-660","next":"us-va/va.-code-58.1-662"},"notice":"GroundRules: Original legal text. Not legal advice."}