Tax Type
Retail Sales and Use Tax
Description
Independent Living Skills Program
Topic
Exemptions
Date Issued
06-07-1988
June 7, 1988
Re: Request for Ruling/Sales and Use Tax
Dear*********************
This will reply to your letter dated May 12, 1988 in which you request a ruling on the application of the sales and use tax to purchases made by
§58.1-608(67) of the Code of Virginia provides an exemption from the sales and use tax for
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- Tangible personal property purchased for use or consumption by an organization exempt from taxation under §501(c)(3) of the Internal Revenue Code, and organized exclusively for the purpose of providing education, training, services, and assistance in independent living to foster care children and youth without families.
- Tangible personal property purchased for use or consumption by an organization exempt from taxation under §501(c)(3) of the Internal Revenue Code, and organized exclusively for the purpose of providing education, training, services, and assistance in independent living to foster care children and youth without families.
If you have further questions or need additional information, please do not hesitate to contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner