Tax Type
Retail Sales and Use Tax
Description
Church camp and conference center
Topic
Exemptions
Date Issued
07-25-1989
July 25, 1989
Re: Request for Ruling: Sales and Use Tax
Dear****************
This will reply to your letter of May 18, 1989. in which you requested a ruling whether ************* ("The Taxpayer"), qualifies for exemption from sales and use tax under Virginia Code §58.1-608(8)(b).
Virginia law does not provide a general exemption from the sales and use tax for nonprofit organizations. However, Virginia Code §58.1-608(8)(b), provides an exemption from the retail sales and use tax for "food, disposable serving items, cleaning supplies and teaching materials used in the operation of camps or conference centers by the church or an organization composed of churches that are exempt under [I.R.C. §501 (c)(3), or Virginia Code §58.1-3606]...and which are used in carrying out the work of the church or churches. "
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 food, disposable serving items, cleaning supplies, and teaching materials purchased for use and consumption by the Taxpayer. Thus, any other tangible personal property purchased or leased by the Taxpayer will continue to be subject to the tax.
Exempt Items may be purchased by furnishing suppliers with a completed copy of Form ST-13(A), copy enclosed. If you have any further questions, please contact us.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner