Tax Type
Retail Sales and Use Tax
Description
Rehabilitative and therapeutic services
Topic
Exemptions
Date Issued
08-04-1989
August 4, 1989
Re: Request for Ruling: Sales and Use Tax
Dear***********
This will reply to your letter dated July 20, 1988, in which you requested a ruling as to whether your organization qualifies for exemption from the tax.
FACTS
*********("The Taxpayer"), provides rehabilitative and therapeutic services (speech and language testing, audiology, head injury reintegration and physical therapy) to children and adults .
RULING
Virginia Code §58.1-608(50), provides an exemption from the tax for:
-
- Tangible personal property purchased by a voluntary health organization exempt from taxation under §501(c)(3) of the Internal Revenue Code and organized exclusively for the purpose of providing direct therapeutic and rehabilitative services, such as speech therapy, physical therapy...to the children and adults of the Commonwealth regardless of the nature of their disease or socio-economic position.
- Tangible personal property purchased by a voluntary health organization exempt from taxation under §501(c)(3) of the Internal Revenue Code and organized exclusively for the purpose of providing direct therapeutic and rehabilitative services, such as speech therapy, physical therapy...to the children and adults of the Commonwealth regardless of the nature of their disease or socio-economic position.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner