Virginia Code Title 58.1. Taxation § 58.1-2662.1. Gross receipts of telephone and telegraph companies

1. Revenue billed on behalf of another such telephone company or person to the extent such revenues are later paid over to or settled with that company or person;

2. Revenues received from a telephone company for providing to the company any of the following: (i) unbundled network facilities; (ii) completion, origination or interconnection of telephone calls with the taxpayer's network; (iii) transport of telephone calls over the taxpayer's network; or (iv) taxpayer's telephone services for resale;

3. Revenue received as the proportionate part of interstate revenue attributable to the Commonwealth;

4. Revenue received from a person providing video programming for the transport of video programming to an end-user subscriber's premises or for access to a video dialtone network; and

5. Revenue, other than from line charges, received from pay telephone service.