90-47 | Virginia Tax

Tax Type

Retail Sales and Use Tax

Description

Nonprofit providing shelter for homeless individuals

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 15, 1990 in which you request a ruling as to whether the **** (the "Taxpayer") qualifies for exemption from the sales and use tax under Virginia Code §58.1-608(8)(1).

RULING

Virginia Code §58.1-608(8)(1) provides an exemption from the retail sales and use tax for:

- [t]angible personal property purchased for use or consumption by a shelter for homeless individuals operated by an organization exempt from taxation pursuant to §501(c)(3) of the Internal Revenue Code, or tangible personal property purchased for use or consumption by a §501(c)(3) organization that is organized exclusively for the purpose of providing food, shelter, clothing or other items to homeless persons in the Commonwealth.

Based on the purpose of your organization as outlined in its Articles of Incorporation and the facts you have provided, I find that your organization qualifies for the exemption cited above. Please note that this exemption applies only to tangible personal property purchased for use or consumption by the Taxpayer and that it will expire on June 30, 1993 unless reenacted by the General Assembly.

If you have any further questions, please contact the department.

Sincerely,

W. H. Forst
Tax Commissioner

Rulings of the Tax Commissioner