Tax Type
Retail Sales and Use Tax
Description
Nonprofit organizations, private schools, and churches; Organization providing assistance to patients' families
Topic
Taxability of Persons and Transactions
Date Issued
06-17-1996
June 17, 1996
Re: Request for Ruling: Retail Sales and Use Tax
Dear*********
This is in reply to your letter of May 30, 1996, in which you request a ruling on the availability of a retail sales and use tax exemption for ********* (the "Taxpayer").
FACTS
The Taxpayer is a nonprofit corporation organized exclusively to provide housing facilities and support services specially designed to meet the physical, social, and psychological needs of persons who have family members as patients of a specific hospital in Virginia. Lodging and services are also provided to same-day surgery patients and outpatients who are undergoing continuing treatment at the hospital.
RULING
Code of Virginia § 58.1-609.7(7) provides an exemption from the retail sales and use tax for:
-
- [t]angible nonmedical personal property purchased by a nonprofit organization organized exclusively for the purpose of providing housing and ancillary assistance for individuals suffering from leukemia or oncological diseases, for other ill individuals, and for the families of such individuals during periods of medical treatment of such individuals at any hospital in the Commonwealth .
Based on the purpose of your organization and the information provided, I find that the Taxpayer qualifies for the exemption provided by Code of Virginia § 58.1-609.7(7). Please note that the scope of the exemption is limited to tangible nonmedical personal property purchased by the Taxpayer. The Taxpayer may present a copy of this letter to its vendors to make purchases exempt of the tax.
If you have any questions, or if the department can be of additional assistance, you may contact***********at *********.
Sincerely,
Danny M. Payne
Tax Commissioner
OTP/11294F
Rulings of the Tax Commissioner