Tax Type
Retail Sales and Use Tax
Description
Nonprofit organization serving foster care children
Topic
Exemptions
Date Issued
11-07-1988
November 7, 1988
Re: Request for Ruling/Sales and Use Tax
Dear*******************
This will reply to your letter dated October 5, 1988 in which you seek an exemption from the sales and use tax for purchases made by the**************************.
§58.1-608(67) of the Code of Virginia provides an exemption from the sales and use tax 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.
If you have further questions or need additional information, please contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner