Tax Type
Retail Sales and Use Tax
Description
Agricultural cooperative
Topic
Exemptions
Date Issued
07-09-1982
Sales and Use Tax Legislation passed by the 1982 General Assembly of Virginia
Virginia Tax Bulletin 82-10 dated June 28, 1982, inadvertently contained a reference to House Bill 923 on page 3. This bill does not extend sales and use tax exemption to agricultural cooperative associations. These associations are still subject to the sales and use tax to the same extent as previously.
Rulings of the Tax Commissioner