Sunday, December 6, 2009

Tax Hoopla

With all the news about some states imposing an advertising tax and how it affects online advertising.  Online adverts are still non-taxable in Virginia. 

“Nontaxable services: The following services are not subject to the communications sales tax.
Information services
Installation or maintenance of wiring or equipment on customers' premises (may be subject to retail sales and use tax)
Sale or rental of tangible personal property (may be subject to retail sales and use tax)
Directory and other advertising
Internet access service
Digital products that are delivered electronically, such as software, downloaded music, ring tones, and reading materials
Over-the-air radio and television services broadcast without charge
Bad check charges
Charges for billing and collection services
Charges for customers on any federal military bases or installations when a franchise fee is payable to the federal government (HB 2723, 3/23/07)”

- http://www.tax.virginia.gov/site.cfm?alias=communicationstaxes

No comments: