Tax Type
Retail Sales and Use Tax
Description
Boy Scouts and Girl Scouts Exemptions
Topic
Exemptions
Date Issued
03-05-1990
March 5, 1990
Re: Ruling Request/ Sales and Use Tax
Dear********************
This will reply to your letter dated January 18, 1990 in which you inquire about the application of the sales and use tax to individual Boy Scout and Girl Scout troops.
RULING
Virginia Code §58.1-608(8)(n) provides a sales and use tax exemption for "[t]angible personal property purchased for use or consumption, or to be sold at retail, by any nonsectarian youth organization exempt from taxation under §501(c)(3) of the Internal Revenue Code which is organized for the purposes of the character development and citizenship training of its members using the methods now in common use by Girl Scout or Boy Scout organizations in Virginia."
Purchases by an individual scout troop as an extension of its headquarters (§501(c)(3) organization) will qualify for the above exemption. I am enclosing a copy of the Certificate of Exemption form ST-13 which will enable***************** to make purchases of tangible personal property for the organization's use or consumption exempt from the tax.
It should be noted, however, that the exemption is limited to purchases of tangible personal property by the troop itself and not to purchases by individual troop leaders or members. As such, purchases must be made from the troop's funds in order for the exemption to apply. So long as this requirement is met, the exemption will apply to all purchases by the troop except for restaurant or banquet meals and hotel, motel or campground accommodations, which would not be considered to be "used or consumed" by the troop. (See enclosed Opinion of the Attorney General regarding similar purchases by the state government.)
I hope that the foregoing has responded to your inquiry. However, if you need further assistance, please contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner