Tax Type
Retail Sales and Use Tax
Description
Historical Documents; Admission Fee To Historical Society Galleries
Topic
Taxability of Persons and Transactions
Date Issued
10-08-1991
October 8, 1991
Re: Request for Ruling: Retail Sales & Use Tax
Dear*********************
This will reply to your letter of August 26, 1991 in which you request a ruling on whether your organization (the "Taxpayer") will continue to qualify for sales tax exemption under Va. Code §58.1-608(A)(9)(a) should it charge for admission to its galleries.
FACTS
The Taxpayer is a nonprofit state historical society which operates a research library open to the public without charge. It intends to open a new exhibition and begin charging for admission to its galleries. The Taxpayer will continue to maintain its library open to the public without charge.
You seek a ruling as to whether the Taxpayer will continue to qualify for sales tax exemption under Va. Code §58.1-608(A)(9)(a) in light of the above.
TERMINATION
Va. Code §58.1-608(a)(9)(a) provides an exemption for:
-
- [h]istorical documents, maps, rare books and manuscripts acquired by a nonprofit state historical society which maintains a research library open to the public for research and educational purposes without charge.
- [h]istorical documents, maps, rare books and manuscripts acquired by a nonprofit state historical society which maintains a research library open to the public for research and educational purposes without charge.
Please note that the exemption is limited to purchases of historical documents, maps, rare books and manuscripts. Purchases of other types of items, whether for the library or the museum galleries, are subject to the tax.
If you have any further questions, please contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
TPD/5541H
Rulings of the Tax Commissioner