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2002 SESSION
023155476Be it enacted by the General Assembly of Virginia:
1. That § 58.1-609.4 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-609.4. Educational exemptions.
A. The tax imposed by this chapter or pursuant to the authority granted in §§ 58.1-605 and 58.1-606 shall not apply to the following:
1. School lunches sold and served to pupils and employees of schools and subsidized by government; school textbooks sold by a local board or authorized agency thereof; and school textbooks sold for use by students attending a nonprofit college or other institution of learning, when sold (i) by such institution of learning or (ii) by any other dealer, when such textbooks have been certified by a department or instructor of such institution of learning as required textbooks for students attending courses at such institution.
2. (i) Tangible personal property for use or consumption by a college or other institution of learning, including food purchased for free distribution at the facilities of the college or other institution of learning, and (ii) tangible personal property for use or consumption by, sold by, or donated to a noncommercial educational telecommunications entity, said exemption to apply to each transaction in the chain of commerce from manufacture to final disposition, provided that such college, institution of learning, or telecommunications entity is nonprofit.
3. Ending June 30, 2001, tangible personal property purchased by an organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and organized exclusively for the purpose of providing education, training and services to retarded citizens of the Commonwealth, provided that such property is used exclusively for the purpose set forth herein and that such organization receives more than fifty percent of its total funding from federal, state, or local governments.
4. Ending July 1, 2002 2007, tangible personal property and services purchased
by an educational institution doing business in the Commonwealth which (i) admits regularly enrolled
high school and college students and (ii) provides a face-to-face educational
experience in American government, a program which leads towards the successful
completion of United States history, civics, and problems in democracy courses
in high school, or which is acceptable for full credit towards an undergraduate
or graduate level college degree, provided such institution is nonprofit.
5. Ending June 30, 2001, books and other reading materials for use by nonprofit organizations organized solely to distribute such books and reading materials to school-age children.
6. Ending June 30, 2001, tangible personal property purchased for use by a nonprofit, nonstock corporation which receives no financial aid from the Commonwealth or the federal government and is organized exclusively for the purpose of operating, at no charge to the pupils, a combination boarding and day school for the severely physically handicapped children and young adults of the Commonwealth.
7. Ending July 1, 2002 2007, tangible personal property sold or leased to a
foundation which exclusively provides either training and education of any type or duration for
employees of governmental law-enforcement and corrections agencies or education of the public in
citizen cooperation with public authorities in crime prevention and solution,
provided such foundation is nonprofit.
8. Ending July 1, 2002 2007, tangible personal property purchased for use,
consumption, or sale at retail by a nonprofit elementary or secondary school, or Parent Teacher
Association or other group associated with a nonprofit elementary or secondary
school for use in fund-raising activities, the net proceeds (gross receipts
less direct expenses) of which are contributed directly to the school or used
to purchase certified school equipment, and certified school equipment
purchased by such groups for contribution directly to the school. For the
purposes of this subdivision, "certified school equipment" means equipment for
which the Parent Teacher Association or other group has received certification
from the school that it will accept as a donation of equipment. The
certification provided by the school shall be in accordance with regulations
promulgated by the Tax Commissioner. Notwithstanding the other provisions of
this subdivision, the tax shall not apply to the sale of class rings, school
photographs, and other fund-raising programs from which a nonprofit elementary
or secondary school receives a commission or the net proceeds after the payment
of vendors and other direct expenses.
9. a. From July 1, 1989, through June 30, 2001, tangible personal property purchased for use or consumption by an organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and organized primarily for the purpose of operating a state-licensed day-care center or a preschool that hires only certified public school teachers and which has a regularly prescribed curriculum.
b. From July 1, 1990, through June 30, 2001, tangible personal property purchased for use or consumption by an organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and organized primarily for the purpose of operating a state-licensed day-care center or a preschool that hires only certified public school teachers or teachers who are college graduates holding a degree from an accredited four-year institution of higher education and certified by an organization recognized by the U.S. Department of Education or by some other nationally recognized organization, and which has a regularly prescribed curriculum.
10. Beginning July 1, 1989, and ending July 1, 2002 2007, personal property
purchased for use or consumption by a private, nonprofit corporation exempt
from taxation under § 501 (c) (3) of the Internal Revenue Code, which operates
a county public library, and such library is also used as a recreational center for
county residents.
11. Beginning July 1, 1989, and ending July 1, 2002 2007, tangible personal
property purchased for use or consumption by an organization exempt from
taxation under § 501 (c) (3) of the Internal Revenue Code and organized
primarily for the purpose of operating a public library.
12. Beginning July 1, 1990, and ending July 1, 2002 2007, tangible personal
property and services purchased for use by an organization exempt from taxation
under § 501 (c) (3) of the Internal Revenue Code, which is organized and
operated primarily for the purpose of encouraging participation in the free
enterprise system through information programs directed to secondary schools and
college students, college scholarship programs, and recognition of achievement
in the American free enterprise system.
13. Beginning July 1, 1990, and ending July 1, 2002 2007, tangible personal
property purchased for use or consumption by a nonprofit organization exempt
from taxation under § 501 (c) (3) of the Internal Revenue Code and organized
primarily for the purpose of operating an arts center which offers and sponsors a
year-round schedule of art education classes for adults and children, a continuous
series of exhibits focusing on twentieth century art, and a wide range of
seminars for the public at no or a nominal charge.
14. Beginning July 1, 1991, and ending July 1, 2002 2007, tangible personal
property purchased for use or consumption by a nonprofit volunteer organization which is exempt from
taxation under § 501 (c) (3) of the Internal Revenue Code and which is
organized and operated exclusively for the purpose of enhancing education by
assisting a city public library with its physical and service needs.
15. Beginning July 1, 1991, and ending July 1, 2002 2007, tangible personal
property purchased for use or consumption by a nonprofit organization exempt
from taxation under § 501 (c) (3) of the Internal Revenue Code and organized
exclusively to combat illiteracy by tutoring and training adults and by increasing
community awareness of the illiteracy problem.
16. Beginning July 1, 1995, and ending July 1, 2002 2007, tangible personal
property purchased for use or consumption by a nonprofit volunteer organization which is exempt from
taxation under § 501 (c) (3) of the Internal Revenue Code and which is
organized exclusively for the purpose of raising funds for grant aid to any state,
county or municipal library open to the public within the boundaries of the Eighth
Planning District established pursuant to § 15.2-4203.
17. Beginning July 1, 1995, and ending July 1, 2002 2007, tangible personal
property purchased for use or consumption by a nonprofit organization exempt
from taxation under § 501 (c) (3) of the Internal Revenue Code and organized to
provide educational and recreational services for at-risk youth and which maintains
a partnership with a magnet school within the boundaries of the Twenty-third
Planning District established pursuant to § 15.2-4203.
18. Beginning July 1, 1995, and ending July 1, 2002 2007, tangible personal
property purchased for use or consumption by a nonprofit organization exempt
from taxation under § 501 (c) (3) of the Internal Revenue Code and organized to
provide specialized information and referral services, education programs and
advocacy on behalf of deaf and hard-of-hearing persons within the boundaries of
the Eighth Planning District established pursuant to § 15.2-4203.
19. Beginning July 1, 1995, and ending July 1, 2002 2007, tangible personal
property purchased for use or consumption by a nonprofit research, educational, and communications
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and organized exclusively to promote highway safety.
20. Beginning July 1, 1996, and ending July 1, 2002 2007, tangible personal
property purchased for use or consumption by a nonprofit organization exempt
from taxation under § 501 (c) (3) of the Internal Revenue Code and organized as
a consortium of not less than forty private, historically black colleges and
universities for the purposes of raising funds, providing program services, and
offering technical services to support its member colleges and universities and
their students.
21. Beginning July 1, 1997, and ending July 1, 2002 2007, tangible personal
property purchased for use or consumption by an organization exempt from
taxation under § 501 (c) (3) of the Internal Revenue Code and organized and
operated (i) to conduct and publish educational research for public school
improvement, reform, and teacher education and (ii) to disseminate such
research in the community to encourage residents to take an interest in the
teaching and learning activities of local schools.
22. Beginning July 1, 1997, and ending July 1, 2002 2007, tangible personal
property purchased for use or consumption by a nonprofit organization exempt
from taxation under § 501 (c) (3) of the Internal Revenue Code which designs,
equips and operates educational telecommunications networks and classrooms serving
schools and colleges within the Commonwealth and whose activities include
purchasing audio-visual equipment, contracting for transmission services and
training teachers.
23. Beginning July 1, 1997, and ending July 1, 2002 2007, tangible personal
property purchased for use or consumption by a nonprofit organization exempt
from taxation under § 501 (c) (3) of the Internal Revenue Code which is
organized for the exclusive purpose of supporting reading education programs for all
Virginia citizens, accomplished through local councils, special interest
councils, teacher-training programs and annual conventions where ideas,
techniques and methods are shared by educator members who will use the acquired
knowledge in direct reading education.
24. Beginning July 1, 1997, through June 30, 2001, tangible personal property purchased for use or consumption by a nonprofit scientific, educational, and charitable organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and organized exclusively for the purpose of emphasizing scientific investigation and holding an annual science fair for students within the boundaries of the Tenth Planning District established pursuant to § 15.2-4203.
25. Beginning July 1, 1997, and ending July 1, 2002 2007, tangible personal
property purchased for use or consumption by a nonprofit organization exempt
from taxation under § 501 (c) (3) of the Internal Revenue Code and organized to
provide residential treatment and educational services to abused children and their
families and to operate a Head Start program.
26. Beginning July 1, 1997, and ending July 1, 2002 2007, tangible personal
property purchased for use or consumption by a nonprofit organization exempt
from taxation under § 501 (c) (3) of the Internal Revenue Code and organized to
educate the public about animal agriculture and its importance to the quality of
life of citizens, and to support research and education to continuously improve
animal agriculture production practices.
27. Beginning July 1, 1997, and ending July 1, 2002 2007, tangible personal
property purchased for use or consumption by a nonprofit organization exempt
from taxation under § 501 (c) (3) of the Internal Revenue Code and organized
exclusively to promote and advance the interests of vocational-technical education
in the public schools.
28. From July 1, 1998, through June 30, 2001, tangible personal property purchased for use or consumption by a nonprofit corporation exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and organized exclusively to operate a school which provides an ecumenical Christian education for students in grades seven through twelve and to develop Christian study programs and to train teachers for excellence in education.
29. Beginning July 1, 1998, and ending July 1, 2002 2007, tangible personal
property purchased for use or consumption by a nonprofit corporation located in the Tidewater region,
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and
organized exclusively to nurture pre-school children of parents pursuing
self-sufficiency, by providing an affordable, quality education program.
30. From July 1, 1998, through June 30, 2001, tangible personal property purchased for use or consumption by a nonprofit organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and organized for the purposes of (i) developing a pool of data processing professionals who will share their knowledge and business expertise with members of the organization and other members of the community who are evaluating information technology for ongoing endeavors, (ii) sponsoring high school computer competitions, community computer training camps, and free data processing workshops and classes, and (iii) providing college scholarships to computer competition team members.
31. Beginning July 1, 2000, and ending July 1, 2002 2007, tangible personal
property purchased for use or consumption by a nonprofit corporation located within the boundaries of
the Eighth Planning District established pursuant to § 15.2-4203, exempt from
taxation under § 501 (c) (3) of the Internal Revenue Code and organized to
design and deliver educational programs for (i) older persons by older persons,
including disabled, low-income and minority individuals, for the purpose of
keeping older persons up-to-date in technology, psychology and health
maintenance and (ii) the purpose of exploring human values, the philosophical
underpinnings of community service, and the ultimate meaning of life.
32. Beginning July 1, 2000, and ending July 1, 2002 2007, tangible personal
property purchased for use or consumption by a nonprofit corporation in Central Virginia, located
within the boundaries of the Eleventh Planning District established pursuant to
§15.2-4203, exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and organized to coordinate professionals, expertise, curricular materials, funds
and school personnel to (i) create educational programs that raise community awareness
regarding watershed health, (ii) collect data about the watershed so as to help
further soil, water and habitat conservation in the community, and (iii) design
replicable project models that can be of use to rural Virginia's schools and
communities, all through hands-on learning experiences.
33. Beginning July 1, 2000, and ending July 1, 2002 2007, tangible personal
property purchased for use or consumption by a nonprofit organization located within the boundaries
of the Fifteenth Planning District established pursuant to § 15.2-4203, exempt
from taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and
organized for the purpose of providing opportunities for international educational
exchange for foreign high school students to visit Virginia, and for Virginia high
school students to visit foreign countries.
34. Beginning July 1, 2001, and ending July 1, 2002 2007, tangible personal
property purchased for use or consumption by a nonprofit corporation exempt
from taxation under § 501 (c) (3) of the Internal Revenue Code and organized
exclusively to support the mission and purposes of a community college in the
Commonwealth by raising funds for student scholarships and college programs.
35. Beginning July 1, 2001, and ending July 1, 2002 2007, tangible personal
property purchased for use or consumption by a nonprofit corporation exempt
from taxation under § 501 (c) (3) of the Internal Revenue Code and organized
exclusively to provide an alternative traditional, experiential educational program
as well as GED preparation and testing for juvenile offenders who meet either
the criteria for commitment in the Department of Juvenile Justices System or
Child in Need of Service/Supervision petitions and probation.
36. Beginning July 1, 2001, and ending July 1, 2002 2007, tangible personal
property purchased for use or consumption by a nonprofit corporation exempt
from taxation under § 501 (c) (3) of the Internal Revenue Code and organized
exclusively to provide evaluation, education, training, and employment of
handicapped persons.
37. Beginning July 1, 2001, and ending July 1, 2002 2007, tangible personal
property purchased for use or consumption by a nonprofit corporation exempt
from taxation under § 501 (c) (3) of the Internal Revenue Code and organized
exclusively to (i) foster, promote and engage in aerospace education, (ii)
coordinate the preparation and execution of an annual fly-in exposition, (iii)
provide a forum for the exchange of aviation educational information, and (iv)
make distributions to other nonprofit organizations for use in aerospace
education.
38. Beginning July 1, 2001, and ending July 1, 2002 2007, tangible personal
property purchased for use or consumption by a nonprofit organization exempt from taxation pursuant
to § 501 (c) (3) of the Internal Revenue Code and organized for the purpose of
serving as the administrative, financial, and fiscal agent for an institution of
higher education in the Commonwealth of Virginia in research and sponsored program
administration.
39. Beginning July 1, 2001, and ending July 1, 2002 2007, tangible personal
property purchased for use or consumption by a nonprofit organization exempt
from taxation under § 501 (c) (3) of the Internal Revenue Code and organized to
provide a stable educational system beginning in infancy and continuing through the
eighth grade emphasizing traditional values and traditional education.
40. Beginning July 1, 2002, and ending July 1, 2007, tangible personal property purchased for use or consumption by a nonprofit organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and organized for purposes including but not limited to (i) being an advocate for the liberal arts and sciences at the undergraduate level and (ii) recognizing and encouraging scholarship, friendship and cultural interests.
B. Notwithstanding the provisions in subsection A, the tax imposed by this chapter or pursuant to the authority granted in §§ 58.1-605 and 58.1-606 shall apply to purchases of construction materials to be incorporated into real property made by any individual, organization or entity described in subsection A.
2. That the Department of Taxation shall promulgate guidelines for purposes of defining construction materials to be incorporated into real property. In preparing such guidelines, the Department shall not be subject to the provisions of the Administrative Process Act (§ 2.2-4000 et seq.) but shall cooperate with and seek the counsel of interested groups including dealers, representatives of the business community, and other interested persons.