Tax Type
Retail Sales and Use Tax
Description
Red Cross Chapters
Topic
Exemptions
Date Issued
03-09-1967
Sales to the American National Red Cross or its local chapters in this State are exempt from sales and use taxes. § 58-441.6 exempts the sale of tangible personal property for use or consumption by the United States. In a recent U. S. Supreme Court decision (Department of Employment v. United States), the court held the American National Red Cross to be "virtually' an arm of the federal government. In view of this holding, the American National Red Cross is accorded the same position, under the Virginia Sales and Use Tax Act, as The United States government and sales to it are exempt from tax.
Attorney General's Opinion