Tax Type
Retail Sales and Use Tax
Description
Organization providing religious content to athletes; Exemption criteria
Topic
Taxability of Persons and Transactions
Date Issued
10-14-1987
October 14, 1987
Re: Ruling Request: Sales and Use Tax
Dear ***************
This will reply to your recent letter requesting an exemption from the Virginia retail sales and use tax for purchases.
FACTS
The Taxpayer is the state office of a national organization whose purpose is to give religious content to those involved in organized athletics. The program includes conferences, church involvement, special events, groups for study and community outreach, and providing resources.
Determination
All sales of tangible personal property in Virginia are subject to sales tax. A complementary use tax is imposed on the use or consumption of tangible personal property in Virginia. Taxation is the rule and exemptions are strictly construed (Virginia Retail Sales and Use Tax Regulations VR 630-10-35.2). There is no general exemption from sales or use tax available for organizations such as the Taxpayer's, and none of the specific exemptions set forth in Va. Code §58.1-608 (copy enclosed) apply to the Taxpayer. Accordingly, no sales and use tax exemption is available for the Taxpayer.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner