Tax Type
Retail Sales and Use Tax
Description
Property Sold for Use or Consumption by the United States; Purchases by Military Facility
Topic
Taxability of Persons and Transactions
Date Issued
10-08-1991
October 8, 1991
Re: Request for Ruling: Sales and Use Tax
Dear********************
This will reply to your letter of August 12, 1991 in which you request a ruling regarding the applicability of the Virginia Retail Sales and Use Tax to purchases made by the********** (the Taxpayer) military facility located at
FACTS
The Taxpayer operates a military facility located in Virginia and uses the facility exclusively for official governmental purposes. The Taxpayer contends that the facility in question is exempt from the Virginia retail sales and use tax under various international treaties. The Taxpayer requests a ruling as to their exempt status with regard to sales and use tax on tangible personal property consumed or stored at their facility.
RULING
Based on the provisions of the North Atlantic Treaty, Agreement between the Parties to the North Atlantic Treaty Regarding the Status of their Forces, June 19, 1951, 4 U.S.T. 1792, T.I.A.S. No. 2846, 199 V.N.T.S. 67, the Taxpayer would be exempt from the Virginia sales and use tax on all tangible personal property consumed or stored at their Virginia facility. It should be noted however that the tax exemption is only applicable to purchases which are strictly for military or governmental use.
If you should have any further questions, please feel free to contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner