Tax Type
Retail Sales and Use Tax
Description
Volunteer Health Organization; Exemption criteria
Topic
Exemptions
Date Issued
06-25-1993
June 25. 1993
Re: Request for Ruling: Retail Sales and Use Tax
Dear***********
This will reply to your letter of February 22, 1993, in which you requested that the department reevaluate your application for an exemption from the sales and use tax under Va. Code §58.1608(A)(7)(h).
Va. Code §58.1-608(A)(7)(h) exempts from the tax tangible personal property purchased by a voluntary health organization exempt from taxation under §501(c)(3) of the Internal Revenue Code and organized exclusively for the purpose of providing direct therapeutic and rehabilitative services, such as speech therapy, physical therapy, and camping and recreational activities, to the children and adults of the Commonwealth regardless of the nature of their disease or socio-economic status.
Based on the purpose of your organization and the additional information you have provided, I find that your organization qualifies for the exemption cited above, please note that this exemption applies only to tangible personal property purchased for use or consumption by the Taxpayer.
If you have any further questions, please contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
OTP/6776F
Rulings of the Tax Commissioner