Effective January 1, 2007, Virginia will impose a sales or use tax on purchasers of communication services at the rate of 5% of the sales price of each communications service sourced to Virginia. Certain exemptions to this tax apply, including excise, sales, or similar taxes levied by the federal government. “Communication services” include, but are not limited to, electronic transmission, conveyance, or routing of voice, data, audio, video, or other information or signals, including cable services. Additional regulations, rules, and definitions apply. (H.B. 568, Laws 2006)