Tax Type
Retail Sales and Use Tax
Description
Nonprofit home for foster care children
Topic
Exemptions
Date Issued
10-26-1988
October 26, 1988
Re: Request for Ruling/Retail Sales and Use Tax
Dear**********************
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).
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