Tax Type
Retail Sales and Use Tax
Description
Nonprofit organization; Request for exemption
Topic
Exemptions
Date Issued
12-04-1998
December 4, 1998
Re: Request for Ruling: Retail Sales and Use Tax
Dear *****
This is in reply to your letter of August 28, 1998, in which you submit a Request for Sales and Use Tax Exemption questionnaire and request a ruling regarding the availability of a retail sales and use tax exemption for the ***** (the ``Taxpayer').
FACTS
The Taxpayer is a nonprofit organization exempt from income taxation pursuant to Sec. 501 (c)(3) of the Internal Revenue Code. The Taxpayer is organized to provide fundraising to support research in the field of diabetes and find a cure. The Taxpayer also provides material of an educational and informational nature to people interested in and affected by diabetes.
RULING
Code of Virginia Sec. 58.1-609.8(22) provides an exemption from the retail sales and use tax for:
Based on the information provided and a review of the Taxpayer's Articles of Incorporation, the Taxpayer is a nonprofit organization exempt from taxation under ***** Sec. 501 (c)(3) of the Internal Revenue Code. The Taxpayer is organized to eliminate diabetes through medical research, and satisfies the other exemption criteria set forth in the statute. Therefore, the Taxpayer qualifies for the exemption for tangible personal property purchased for or use or consumption, or further distribution, or sold by the organization.
The exemption is effective through June 30, 1999. As verification of the Taxpayer's exempt status, a copy of this letter should be furnished to each vendor from whom exempt purchases are made. You will not receive a separate tax exempt number and such a number does not need to be furnished to your vendor in order to make purchases exempt of the tax.
If you have any questions regarding this matter, you may contact ***** of the department's Office of Tax Policy at *****.
Sincerely,
Danny M. Payne
Tax Commissioner
OTP/17468F
Re: Request for Ruling: Retail Sales and Use Tax
Dear *****
This is in reply to your letter of August 28, 1998, in which you submit a Request for Sales and Use Tax Exemption questionnaire and request a ruling regarding the availability of a retail sales and use tax exemption for the ***** (the ``Taxpayer').
FACTS
The Taxpayer is a nonprofit organization exempt from income taxation pursuant to Sec. 501 (c)(3) of the Internal Revenue Code. The Taxpayer is organized to provide fundraising to support research in the field of diabetes and find a cure. The Taxpayer also provides material of an educational and informational nature to people interested in and affected by diabetes.
RULING
Code of Virginia Sec. 58.1-609.8(22) provides an exemption from the retail sales and use tax for:
-
- tangible personal property for use or consumption, or further distribution, or sold by a statewide organization exempt from taxation under Sec. 501 (c)(3) of the Internal Revenue Code and which is organized and operated exclusively for the purpose of eliminating diabetes through medical research, public education focusing on disease prevention and education, patient education including information on coping with diabetes, and professional education and training.
Based on the information provided and a review of the Taxpayer's Articles of Incorporation, the Taxpayer is a nonprofit organization exempt from taxation under ***** Sec. 501 (c)(3) of the Internal Revenue Code. The Taxpayer is organized to eliminate diabetes through medical research, and satisfies the other exemption criteria set forth in the statute. Therefore, the Taxpayer qualifies for the exemption for tangible personal property purchased for or use or consumption, or further distribution, or sold by the organization.
The exemption is effective through June 30, 1999. As verification of the Taxpayer's exempt status, a copy of this letter should be furnished to each vendor from whom exempt purchases are made. You will not receive a separate tax exempt number and such a number does not need to be furnished to your vendor in order to make purchases exempt of the tax.
If you have any questions regarding this matter, you may contact ***** of the department's Office of Tax Policy at *****.
Sincerely,
Danny M. Payne
Tax Commissioner
OTP/17468F
Rulings of the Tax Commissioner