Cable Television and Communications Commission

Communications Taxes

Important Information about Changes to Virginia’s Communications Taxes and Fees

Recent restructuring of Virginia’s state and local communications taxes has resulted in several changes to your monthly billing statement effective January 1, 2007. A broader explanation of the changes is available on the Virginia Department of Taxation’s website ( www.tax.virginia.gov/CT ).

Cable Television Service

The taxes and fees currently imposed by Virginia’s local governments on cable television service will be replaced with a uniform statewide communications sales tax with a rate of 5%, which will apply to both cable and satellite television, and a rights-of-way fee of 64 cents. These two statewide taxes will appear as two separate line items on your bill labeled as “VA Communications Sales Tax” and “Rights of Way Use Fee.”



Telephone Service

Also changing are the taxes and fees imposed by Virginia’s state and local governments on voice service. Separate state and local communications taxes and fees (Local Consumer Utility Tax and The Virginia Relay Center Surcharge) will be replaced with a new statewide 5% Communications Sales Tax. The E-911 Tax that now varies by locality will be fixed at a flat 75 cents per access line across the Commonwealth. The two statewide taxes that will appear as two separate line items on your web bill will be the VA Communications Sales Tax and E-911 Tax.



On your paper bill, these taxes will be included in the “Digital Voice Taxes, Surcharges & Fees” line item of the invoice. Voice service customers will also pay a rights-of-way fee of 64 cents. Cable television subscribers who also receive their voice service from their cable provider will only pay a single “Rights of Way Use fee” if they have a single voice access line. Cable television subscribers who have more than one voice access line will be charged an additional Rights of Way Use fee for each additional voice access line. For voice-only customers and customers who have cable service and more than one voice access line, the Rights of Way Use fee will be included in the “Digital Voice Taxes, Surcharges & Fees” line item of the paper invoice and will be itemized on the web bill.

For more detail, visit Virginia Communications Taxes