Tax Type
Retail Sales and Use Tax
Description
Nursery School
Topic
Exemptions
Date Issued
07-02-1973
A nonprofit nursery school is not eligible for the sales and use tax exemption granted to "a college or other institution of learning.' The term has been construed to require the existence of a faculty, student body and prescribed courses of study, and there is no indication that the Legislature intended the exemption to apply to institutions not offering instruction on at least afirst-grade level. Although the Virginia Supreme Court held that a nursery school was exempt from property taxation under similar provisions, the Court stressed that property tax exemptions have always been liberally interpreted. This is an exception to the general rule that exemptions are strictly construed.
Attorney General's Opinion