Tax Type
Retail Sales and Use Tax
Description
Nonprofit assisting foster care children and youth without families
Topic
Exemptions
Date Issued
01-04-1988
January 4, 1988
Re: Ruling Request: Retail Sales and Use Tax
Dear***********
This is in reply to your letter of July 21, 1987 in which you seek a ruling regarding the applicability of the Virginia Retail Sales and Use Tax to your organization.
RULING
An examination of the Articles of Incorporation and the Articles of Amendment to the Articles of Incorporation of your organization reveals, that your organization qualifies for the exemption granted under Virginia Code §58.1-608.67 for:
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- Tangible personal property purchased for use or consumption by an organization exempt from taxation under §501(c)(3) of the Internal Revenue Code and organized exclusively for the purpose of providing education, training, services, and assistance in independent living to foster care children and youth without families.
- Tangible personal property purchased for use or consumption by an organization exempt from taxation under §501(c)(3) of the Internal Revenue Code and organized exclusively for the purpose of providing education, training, services, and assistance in independent living to foster care children and youth without families.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner