58.1-659 - Collection of tax; penalty.
§ 58.1-659. Collection of tax; penalty.
A. The tax levied by this chapter shall be collected and remitted by thecommunications services provider, but the communications services providershall separately state the amount of the tax and add such tax to the salesprice or charge. Thereafter, the tax shall be a debt from the customer to thecommunications services provider until paid and shall be recoverable at lawin the same manner as other debts.
B. Notwithstanding any exemption from taxes that any communications servicesprovider now or hereafter may enjoy under the Constitution or laws of theCommonwealth, or any other state, or of the United States, a communicationsservices provider shall collect the tax from the customer of taxablecommunications services and shall remit the same to the Tax Commissioner asprovided by this chapter.
C. Any communications services provider collecting the communications salesor use tax on transactions exempt or not taxable under this chapter shallremit to the Tax Commissioner such erroneously or illegally collected taxunless or until he can affirmatively show that the tax has been refunded tothe customer or credited to his account.
D. Any communications services provider who intentionally neglects, fails, orrefuses to collect the tax upon every taxable sale of communications servicesmade by him, or his agents or employees on his behalf, shall be liable forand pay the tax himself. Moreover, any communications services provider whointentionally neglects, fails, or refuses to pay or collect the tax hereinprovided, either by himself or through his agents or employees, shall beguilty of a Class 1 misdemeanor.
All sums collected by a communications services provider as required by thischapter shall be deemed to be held in trust for the Commonwealth.
(2006, c. 780.)