University of Virginia Library

Sec. 11.1-12. Computation of tax where seller collects
periodically.

In all cases where the seller collects the price for utility services
periodically, the tax imposed and levied by this article may be
computed on the aggregate amount of purchases during such
period; provided, that the amount of tax to be collected shall be
the nearest whole cent to the amount computed. (Code 1959, §
34-8.)