Tax Type
Retail Sales and Use Tax
Description
Local Historical Society purchase of books and materials for library
Topic
Exemptions
Taxability of Persons and Transactions
Date Issued
10-15-1985
October 15, 1985
Dear ****
This will reply to your letter of September 5, 1985, seeking an exemption from the retail sales and use tax for the ***** (hereinafter, Taxpayer).
FACTS
In connection with its work as a historical society, Taxpayer maintains, in the *******of the ****** Public Library, a research library, open to the public for research and educational purposes, free of charge. According to Taxpayer, all books and other materials acquired by it for placement in the library are available at no charge for inspection and research by the general public. Taxpayer seeks exemption from the sales and use tax for its purchases of such books and materials under § 58.1-608(40) of the Virginia Code.
RULING
§ 58.1-608(40) of the Code exempts from the sales and use tax, "[h]istorical documents, maps, rare books and manuscripts acquired by a nonprofit state historical society which maintains a research library open to the public for research and educational purposes without charge.'
However, § 630-10-74(A)(6) of the Virginia Retail Sales and Use Tax Regulations provides that, "[o]nly historical societies devoted to the study of the history of this state as a whole are entitled to exemption. The exemption is not applicable to local, regional, or national historical societies.' (Emphasis added).
Therefore, based on the information provided, and the sales and use tax law and regulations cited above, I find no basis for granting an exemption from the sales and use tax to Taxpayer in this case. Please let me know if you have any further questions regarding this matter.
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner