Tax Type
Retail Sales and Use Tax
Description
Purchases by the federal government
Topic
Exemptions
Date Issued
03-19-1990
March 19, 1990
Re: Ruling Request for Sales and Use Tax
Dear ************
This will reply to your letter dated January 11, 1990 on behalf of the ************** (the "Taxpayer") in which you request Virginia tax exempt certification in order to facilitate the purchase of goods and services exclusive of tax.
As an agency of the executive branch of the Federal Government, the taxpayer is granted an exemption from the tax under Virginia Code §58.1-608(1)(e) for the purchase of tangible personal property for its use or consumption. However, a vendor will be relieved of its responsibility to collect and pay sales tax only if the taxpayer provides a sales and use tax certificate of exemption (Form ST-12). Also, please note that this exemption applies only to tangible personal property purchased pursuant to official purchase orders to be paid out of public funds. I have enclosed a copy of Virginia Regulation §630-10-45, which explains the exemption available to the federal government.
If you have any further questions, please contact the department.
Sincerely
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner