§ 78-91. Definitions. |
§ 78-92. Imposition; rate; purchaser liable. |
§ 78-93. Duty of seller to collect tax; reports to commissioner of the revenue; remittances to treasurer. |
§ 78-94. Records to be kept by seller. |
§ 78-95. Exemptions. |
§ 78-96. Telephone service. |
§ 78-97. Bottled water. |
§ 78-98. Computation of tax where seller collects periodically. |
§ 78-99. Penalties for violation of article. |
§ 78-100. Collection; disposition. |
§§ 78-101—78-120. Reserved. |
Footnotes: --- (4) ---
State Law reference— Consumer utility taxes, Code of Virginia, § 58.1-3812. |