Tax Type
Retail Sales and Use Tax
Description
Governmental purchases
Topic
Exemptions
Date Issued
04-28-1989
April 28, 1989
Re: Request for Ruling: Sales and Use Tax
Dear***************
This will reply to your letter of March 9, 1989, in which you requested a ruling as to whether the *************("The Taxpayer") qualifies for exemption from sales and use tax under §58.1-608(18) of the Code of Virginia.
RULING
Virginia Code §58.1-608(18), provides an exemption from retail sales and use tax for "[t]angible personal property for use or consumption by the Commonwealth, any political subdivision of the Commonwealth, or the United States. "
Based upon the provisions or 36 U.S.C.A. §1401, I find that your organization qualifies for the exemption cited above. Please note that this exemption applies only to tangible personal property purchased pursuant to official purchase orders for use and consumption by the Taxpayer. I have enclosed a copy of Virginia Regulation §630-10-45, which explains the exemption available to the federal government and the steps that must be taken to make purchases exempt from the tax.
If you have any further questions, please contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner