Tax Type
Retail Sales and Use Tax
Description
Textbooks
Topic
Exemptions
Date Issued
11-04-1970
Textbooks sold to Virginia Military Institute cadets by a commission concessionaire are subject to the retail sales tax. They do not qualify as "school textbooks sold by a college or other institution of learning' for exemption under § 58-441.6(1) of the Virginia Code, since the concessionaire is not an institution of learning.
Attorney General's Opinion