Tax Type
Retail Sales and Use Tax
Description
Adult day-care center
Topic
Exemptions
Date Issued
04-20-1990
April 20, 1990
Re: Request for Ruling: Sales and Use Tax
Dear ***************
This will reply to your letter of February 27, 1990 in which you request clarification of a ruling of the Commissioner dated December 13, 1989 on a sales tax exemption for purchases of tangible personal property for use or consumption by the ******************* ("Taxpayer").
FACTS
The taxpayer is licensed by the Virginia Department of Social Services as an adult day-care center. The ruling of the Commissioner dated December 13, 1989 allows the sales tax exemption to apply strictly to the taxpayer as an organization licensed by the state as a home for adults.
RULING
The definition provided in Virginia Code §63.1-172(A), for a "home for adults" includes "any day-care center for adults, operated or maintained for the maintenance or care of four or more adults who are aged, infirm or disabled." As such, for purposes of Virginia Code §58.1-608(8)(j), the taxpayer will qualify as a state licensed home for adults entitled to the sales tax exemption provided within this statute.
If you have any further questions, please contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner