Tax Type
Retail Sales and Use Tax
Description
Wild bird humane society; Nonprofit organization; Exemption criteria
Topic
Exemptions
Taxability of Persons and Transactions
Date Issued
12-08-1986
December 8, 1986
Re: Ruling Request / Virginia Code §58.1-608.46
Sales and Use Tax
Dear *****************
This is in reply to your letter of September 5, 1986 in which you request a ruling regarding the applicability of the exemption from the Virginia Retail Sales and Use Tax granted under Virginia Code §58.1-608-.46 to your client, ************** (League).
FACTS
League is chartered under the laws of this Commonwealth and is a nonprofit organization exempt from both federal and state income taxation under the provisions of §501 (c) (3) of the Internal Revenue Code. League was formed and is operated exclusively for humane, educational, scientific and conservation purposes. It was founded to accomplish the following objectives:
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- 1. To offer advice and assistance in matters involving wild birds and other wildlife.
2. To provide humane, competent care for sick, injured, orphaned or otherwise imperiled wild birds with the intent of returning them to nature.
3. To collect, research and disseminate information pertinent to the treatment, care, preservation and understanding of wild birds.
4. To establish and promote standards for wild bird rehabilitation in ******** Virginia.
5. To encourage appreciation, conservation and protection of wild birds and all wildlife.
6. In general, to do whatever is necessary, incidental and proper for the attainment of any of the objectives of the League.
- 1. To offer advice and assistance in matters involving wild birds and other wildlife.
You request a ruling regarding the applicability of the exemption from the Virginia Retail Sales and Use Tax granted under Virginia Code §58.1-608.46 to League.
RULING
Virginia Code §58.1-608.46 exempts from taxation:
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- Tangible personal property bought, sold or used by Virginia Federation of Humane Societies or any charted, not-for- profit organization incorporated under the laws of this Commonwealth and organized for the purpose of preventing cruelty to animals and promoting humane care of animals, when such property is used for the operation of such organizations or the construction or maintenance of animal shelters.
- Tangible personal property bought, sold or used by Virginia Federation of Humane Societies or any charted, not-for- profit organization incorporated under the laws of this Commonwealth and organized for the purpose of preventing cruelty to animals and promoting humane care of animals, when such property is used for the operation of such organizations or the construction or maintenance of animal shelters.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner