Tax Type
Retail Sales and Use Tax
Description
Nonprofit organization; Foster care children
Topic
Exemptions
Date Issued
07-29-1988
July 29, 1988
Re: Request for Ruling/Retail Sales and Use Tax
Foster Care Children
Dear****************
This will reply to your letter dated May 31, 1988, in which you requested a ruling as to whether *********** (The Taxpayer) qualifies for exemption from sales and use tax under Va. Code §58.1-608(67).
RULING
Va. Code §58.1-608(67) provides an exemption from retail sales and use tax for:
-
- 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 any further questions, please contact the Department.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner