Tax Type
Retail Sales and Use Tax
Description
Amateur soccer league
Topic
Taxability of Persons and Transactions
Date Issued
03-08-1989
March 8, 1989
Re: Ruling Request/ Sales and Use Tax
Dear****************
This will reply to your letter of February 8. l 989 seeking a sales and use tax exemption for the *****************(taxpayer), a nonprofit organization.
FACTS
The taxpayer runs a local amateur soccer league for youths in the Winchester, Virginia area. You ask whether the taxpayer may qualify for exemption from the sales tax when purchasing balls and uniforms for children in the league each year.
RULING
There is no general exemption from the sales and use tax for nonprofit organizations (See, Virginia Regulation 630-10-74, enclosed). The only exemptions from the tax are those set forth in Virginia Code §58.1-608. While I am mindful of the worthwhile purposes that the taxpayer serves. absent some specific statutory exemption that would permit the taxpayer to make purchases exempt from the tax, the department has no authority to grant such an exemption.
Accordingly, the taxpayer must pay the tax on all of its purchases of tangible personal property, including equipment and uniforms.
Please let me know if you have any further questions.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner