Document Number
Tax Type
Retail Sales and Use Tax
Nonprofit organization serving foster care children
Date Issued
November 7, 1988

Re: Request for Ruling/Sales and Use Tax


This will reply to your letter dated October 5, 1988 in which you seek an exemption from the sales and use tax for purchases made by the**************************.

§58.1-608(67) of the Code of Virginia provides an exemption from the 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 presented, the department has found that your organization qualifies for the exemption cited above. In order to claim this exemption, your organization must provide its suppliers with a copy of the enclosed certificate of exemption (Form ST-13) at the time of making purchases.

If you have further questions or need additional information, please contact the department.


W. H. Forst
Tax Commissioner

Last Updated 08/25/2014 16:46