Tax Type
Retail Sales and Use Tax
Description
Nonprofit clinic furnishing free health care services
Topic
Exemptions
Date Issued
03-20-1990
March 20, 1990
Re: Request for Ruling/ Sales and Use Tax
Dear ****
This will reply to your letter of February 13, 1990 in which you requested a ruling whether the **** (Taxpayer) qualifies for exemption from the Virginia retail sales and use tax under Virginia Code §58.1-608(7)(k).
Ruling
Virginia Code §58.1-608(7)(k) provides an exemption from the retail sales and use tax for:
-
- Tangible personal property for use or consumption by a nonprofit nonstock corporation, which is exempt from taxation under §501(c)(3) of the Internal Revenue Code, and which is organized under the laws of the Commonwealth exclusively for the purpose of conducting a clinic furnishing free health care services by licensed physicians and dentists.
- Tangible personal property for use or consumption by a nonprofit nonstock corporation, which is exempt from taxation under §501(c)(3) of the Internal Revenue Code, and which is organized under the laws of the Commonwealth exclusively for the purpose of conducting a clinic furnishing free health care services by licensed physicians and dentists.
If you have any further questions, please contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner