Tax Type
Retail Sales and Use Tax
Description
Vending Stand Program for the Blind; Vendors operating on military property
Topic
Taxability of Persons and Transactions
Date Issued
02-04-1991
February 4, 1991
Dear*****************
This will reply to your letter of September 21, 1990 in which you request a ruling on the application of the retail sales and use tax to vending facilities within the Vending Stand Program for the Blind.
Va. Code §63.1-164(B) provides an exemption from the collection and remittance of the retail sales tax for vending stands or other business enterprises under the jurisdiction of the Department for the Visually Handicapped if:
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- the property on which such vending stands or other business enterprises are located has been acquired and used by the United States for any military or naval purpose within the Commonwealth and a post exchange or tax exempt concession is located and operated on such land.
Additionally, Va. Code §58.1-3840 provides an exemption from local meals taxes for vendors operating on military property.
Based upon the information you have provided on the three facilities at the Federal Building, Number Two (Navy Annex) and the two facilities at the Pentagon, I have concluded that these five vending facilities are exempt from collecting and remitting the retail sales and local meals taxes as they are located on a military installation on property which has tax exempt concessions.
I apologize for the delay in responding to your request and trust this will answer your questions. Please call the department if you need further assistance.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner