Tax Type
Retail Sales and Use Tax
Description
Nonprofit Exemption, Food consumption; Area Agency on Aging,
Topic
Exemptions
Taxability of Persons and Transactions
Date Issued
10-19-1992
October 19, 1992
Re: Request for Ruling: Retail Sales and Use Tax
Dear*****************
This will reply to Senator ****** letter of May 5, 1992, and your letter of May 29, 1992, in which you request a ruling whether your organization, the**************(the "Taxpayer") qualifies for exemption from retail sales and use tax.
FACTS
The Taxpayer is a nonprofit organization which is exempt from income taxation under Internal Revenue Code §501(c)(3). It is organized for the purpose of preparing and delivering food and meals to aged, convalescent and handicapped individuals who are unable to prepare food and meals for themselves because of physical, psychological or economic circumstances. The Taxpayer receives clients and funding from the****************Area Agency on Aging, which participates with the Virginia Department for the Aging, and is seeking exemption from retail sales and use taxation under Va. Code §58.1-608(A)(8)(c).
RULING
Va. Code §58.1-608(A)(8)(c) provides an exemption from retail sales and use tax for:
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- Tangible personal property sold or leased for use in nonprofit nutrition programs for the elderly qualifying under 42 U. S. C. §3030 (e) through (9), as amended, as administered by the Virginia Department for the Aging, and the food and food products sold under such programs to elderly persons and food and food products sold by such program participants to disabled or handicapped persons under the age of sixty.
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 or leased for use and 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, signed and presented to a dealer, the Taxpayer to purchase items exempt of the tax.
If you have any further questions, please contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
OTP/6196N
Rulings of the Tax Commissioner