Document Number
Tax Type
Retail Sales and Use Tax
Nonprofit home for foster care children
Date Issued
October 26, 1988

Re: Request for Ruling/Retail Sales and Use Tax


This will reply to your letter dated September 21, 1988, in which you requested a ruling as to whether****************** ("The Home") qualifies for exemption from sales and use tax under Va. Code §58.1-608(67).

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.
Based on the purpose of your organization as outlined in the Articles of Incorporation and the facts you have provided, I find that your organization qualifies for the exemption cited above. Please note that this exemption applies only to tangible personal property purchased for use and consumption by the Home.

If you have any further questions, please contact the Department.


W. H. Forst
Tax Commissioner

Last Updated 08/25/2014 16:46