Tax Type
Retail Sales and Use Tax
Description
Nonprofit national scientific organization
Topic
Exemptions
Date Issued
11-21-1989
November 21, 1989
Re: Request for Ruling: Sales and Use Tax
Dear***********
This will reply to your letter of July 31, 1989. in which you requested a ruling as to whether ************* ("The Taxpayer") qualifies for exemption from sales and use tax under Virginia Code §58.1-608(9)(i).
RULING
§58.1-608(9)(i) Provides an exemption from retail sales and use tax for:
-
- Tangible personal property purchased for use or consumption by a national and international. nonprofit, scientific, and educational organization exempt from taxation under §501 (c) (3) of the Internal Revenue Code whose resources are devoted to preserving ecologically significant areas in order to safeguard rare or endangered species or critical natural habitats.
- Tangible personal property purchased for use or consumption by a national and international. nonprofit, scientific, and educational organization exempt from taxation under §501 (c) (3) of the Internal Revenue Code whose resources are devoted to preserving ecologically significant areas in order to safeguard rare or endangered species or critical natural habitats.
If you have any further questions. Please contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner