Tax Type
Retail Sales and Use Tax
Description
Nonsectarian youth organization; Exemption criteria
Topic
Exemptions
Date Issued
06-28-1991
June 28, 1991
Re: Request for Ruling: Retail Sales and Use Tax
Dear********************
This will reply to your letter of June 13, 1991 in which you request a ruling whether the*********** (the "Taxpayer") qualifies for exemption from the sales and use tax.
Va. Code §58.1-608(8)(n) provides an exemption from the sales and use tax for:
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- [t]angible personal property purchased for use or consumption, or to be sold at retail, by any nonsectarian youth organization exempt from taxation under Internal Revenue Code §501(c)(3) which is organized for the purposes of the character development and citizenship training of its members using the methods now in common use ************** organizations in Virginia.
Based upon the information provided, I find that the Taxpayer qualifies under the above exemption. Please note that this exemption applies to tangible personal property purchased for use and consumption by the Taxpayer and allows the Taxpayer to make sales exempt from the tax.
Enclosed you will find a sales and use tax exemption certificate, Form ST-13, which, once completed and signed, will allow the Taxpayer to purchase items exempt of the tax. The Taxpayer should present this form to dealers when making purchases of tangible personal property.
If you have any further questions, please contact the department
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner