Tax Type
Retail Sales and Use Tax
Description
Camp fee
Topic
Exemptions
Date Issued
11-26-1990
November 26, 1990
Re: Request for Ruling: Sales and Use Tax
Dear ****
This will reply to your letter of July 24, 1990 in which you request a ruling on behalf of the ***** (the Taxpayer) regarding the applicability of the Virginia Retail Sales and Use tax on camp fees.
FACTS
The Taxpayer operates a church camp in Virginia that is used for church groups and activities. The camp fee charged covers part of the expenses of the activities with the State Mission offering covering more than 50% of the total costs. The Taxpayer requests a ruling as to the applicability of the Virginia Retail Sales and Use tax on the camp fees.
Ruling
Virginia Regulation (VR) 630-10-102 provides that fees charged for attendance to camps will not be subject to the tax. Based upon the information provided by the Taxpayer, camp fees charged for attendance to the camp will not be taxed.
If you have any questions regarding this matter, please contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner