Tax Type
Retail Sales and Use Tax
Description
Nonprofit adult day-care center
Topic
Exemptions
Date Issued
08-29-1990
August 29, 1990
Re: Request for Ruling: Sales and Use Tax
Dear ****
This will reply to your letter of July 16, 1990 in which you request a ruling on the applicability of the sales and use tax to purchases of tangible personal property by the ***** (the "Taxpayer").
FACTS
The Taxpayer is licensed by the Virginia Department of Social Services as an adult day-care center and seeks exemption from sales and use taxation under Virginia Code §58.1-608(8)(j).
RULING
Virginia Code §58.1-608(8)(j) provides an exemption from the retail sales and use tax for "[t]angible personal property for use or consumption by a licensed nonprofit home for adults as defined in subsection A of §63.1-172." Virginia Code §63.1-172(A) defines "home for adults" as including "any day-care center for adults, operated or maintained for the maintenance or care of four or more adults who are aged, infirm or disabled."
Based upon the information you have provided, I find that the Taxpayer qualifies for the exemption cited above. Please note that the exemption applies only to tangible personal property purchased for use and consumption by the Taxpayer.
If you have any further questions, please contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner