Tax Type
Retail Sales and Use Tax
Description
Nonprofit organization of veterans of the U.S. armed forces; Exemption criteria
Topic
Exemptions
Taxability of Persons and Transactions
Date Issued
03-05-1990
March 5, 1990
Re: Ruling Request: Sales and Use Tax
Dear ********************
This will reply to your letter of December 7, 1989 seeking information on the application of the sales and use tax to the **************** (the "Taxpayer").
FACTS
The Taxpayer is a nonprofit organization of veterans of the U.S. armed forces. In connection with its plans to purchase an item of tangible personal property in the near future, the Taxpayer seeks an exemption from the sales and use tax.
RULING
The enclosed October 31, 1989 ruling explains the application of the tax to a nonprofit veterans organization very similar to the Taxpayer. As stated in this ruling, there is no general exemption from the sales and use tax for nonprofit organizations. Thus, in the absence of a specific exemption in the Virginia Code to the contrary, and notwithstanding the worthwhile purposes the Taxpayer serves, I am unable to grant the exemption requested in this case.
I hope this responds to your question, but let me know if you have any further questions.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner