Tax Type
Retail Sales and Use Tax
Description
Nonprofit organization; Science-Technology center
Topic
Exemptions
Date Issued
01-13-1994
January 13, 1994
Re: Request for Ruling: Retail Sales and Use Tax
Dear********************
This will reply to your letter of May 26, 1993 in which you request a ruling on the application of an exemption from the Virginia sales and use tax for purchases made by the ************* (the "Taxpayer").
FACTS
The Taxpayer is a nonprofit organization exempt from taxation under §501(c)(3) of the Internal Revenue Code. The Taxpayer is a member of the Association of Science-Technology Centers, which is dedicated to increasing public understanding of science and technology by using informal science education through programs and hands-on exhibits.
You request confirmation that the Taxpayer is exempt from the sales and use tax under Va. Code §58.1-608(A)(9)(b).
RULING
Va. Code §58.1-609.9(2) (formerly Va. Code §58.1-608(A)(9)(b)) provides an exemption from the sales and use tax for tangible personal property purchased for use or consumption by a nonprofit regional science-technology museum.
Based on the information provided, the Taxpayer qualifies for the exemption. Please note that this exemption applies only to tangible personal property purchased for use and consumption by the Taxpayer.
The Taxpayer should provide its suppliers with a copy of this letter to obtain the exemption. The Taxpayer should discontinue use of the Certificate of Exemption which it has previously used.
If you have any further questions, please contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
OTP/7242F
Rulings of the Tax Commissioner