Tax Type
Retail Sales and Use Tax
Description
Nonprofit museum; Exemption criteria
Topic
Exemptions
Date Issued
04-12-1990
April 12, 1990
Re: Request for Ruling: Sales and Use Tax
Dear ****
This is in reply to your letter of January 26, 1990, in which you request a ruling whether your organization qualifies for exemption from the sales and use tax.
RULING
Based on the purpose of your organization as outlined in the documentation you have provided, it does not appear that your organization qualifies for the exemption cited in §58.1-608(9)(h). This exemption applies only to tangible personal property purchased for use and consumption by a museum which educates children about the arts, humanities and nature on a regular basis, not only through classes and performances, but also through museum exhibits.
While I am mindful of the worthwhile purpose that the your organization serves, absent a statutory exemption that would allow the organization to make purchases exempt from the tax, the department has no authority to grant such an exemption.
If I can be of further assistance, please contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner