90-145 | Virginia Tax

Tax Type

Retail Sales and Use Tax

Description

Licensed nonprofit home for adults

Topic

Exemptions

Date Issued

08-29-1990

August 29, 1990

Re: Request for Ruling: Sales and Use Tax

Dear ****

This will reply to your letter of July 10, 1990, on behalf of your client, ***** ("the Taxpayer"), in which you requested a ruling as to whether the Taxpayer qualifies for exemption from the sales and use tax under Virginia Code §58.1-608(8)(j).

RULING

Virginia Code §58.1-(8)(j) provides an exemption from the retail sales and use tax for:

- Tangible personal property for use or consumption by a licensed nonprofit home for adults as defined in subsection A of §63.1-172.

Based on the purpose of the Taxpayer's organization as provided in the documentation you have submitted, I find that the Taxpayer qualifies for the exemption cited above. Please note that this exemption applies only to tangible personal property purchased for use and consumption by the Taxpayer.

If you have any further questions, please contact the department.

Sincerely,

W. H. Forst
Tax Commissioner

Rulings of the Tax Commissioner