Tax Type
Retail Sales and Use Tax
Description
School purchases
Topic
Exemptions
Taxability of Persons and Transactions
Date Issued
02-13-1987
February 13, 1987
Re: Ruling Request/Sales and Use Tax
Dear****************
This will reply to your letter of September 17, 1986 seeking information on the correct application of Virginia's retail sales and use tax to miscellaneous purchases made********** by hereinafter, ("the school").
The school has been informed by various vendors that it does not have to pay retail sales and use tax on items purchased for resale to students. Such items include, school store supplies, physical education uniforms, candy, cheese and sausage, soft drinks, and other similar items purchased either for resale by the school as a service to students, or for resale in fund raising activities. Accordingly, you request a ruling on the correct application of the sales and use tax to the schools purchases of such items.
Please find enclosed a copy of a November 3, 1986 ruling by the department which responds to the question raised in your letter. In addition, I have enclosed a copy of a December 29, 1986 ruling on closely related matters which may be of interest to you.
I hope this information will be of assistance to you but please let me know if you have any further questions.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner