Tax Type
Retail Sales and Use Tax
Description
Nursing Homes
Topic
Exemptions
Date Issued
06-02-1970
A nursing home is subject to the Virginia sales and use tax. Tangible personal property for use by a nonprofit hospital is exempt; however, a nursing home is not a hospital, and is specifically subject to the tax (§ 1-46, Virginia Retail Sales and Use Tax Rules and Regulations). Also, the 1970 General Assembly failed to adopt a bill which would have expressly exempted nursing homes.
Attorney General's Opinion