Tax Type
Retail Sales and Use Tax
Description
Church purchases of office equipment and other tangible personal property
Topic
Exemptions
Taxability of Persons and Transactions
Date Issued
02-08-1985
- February 8, 1985
Re: Request for Ruling/Sales and Use Tax
Dear ******************
This will reply to your letter of October 6, 1984 in which you submit a request for a ruling on the applicability of the sales tax to typewriters, computers, disk drives, printers, photographic projectors, cassette recorders, and similar items sold or leased to churches.
§58.1-608.38 of the Code of Virginia exempts from the sales and use tax all tangible personal property "for use in religious worship services...and...in the libraries, offices, meeting or counseling rooms or other rooms in the public church buildings used in carrying out the work of the church and its related ministries" except for "property used in any form of recording and reproducing services." The statute also specifies that to be eligible for exemption, a church must not be conducted for profit and must either be exempt from state and federal income taxation or local property taxation.
As the above exemption relates to your business, a church may purchase tax exempt any item of tangible personal property that will be used in the church building for carrying out the work of the church except any item used in recording or reproducing services. The specific items listed in your letter can be used in recording or reproducing church services and if purchased for that-purpose are taxable. However, they can also be used for other church purposes in church buildings and if purchased for such other uses would be exempt. As a vendor, you would need to obtain a properly executed certificate of exemption from a church wishing to purchase items exclusive of the tax.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner