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2004 SESSION

041389796
SENATE BILL NO. 84
Offered January 14, 2004
Prefiled January 5, 2004
A BILL to amend the Code of Virginia by adding a section numbered 58.1-609.10.01, relating to retail sales and use tax exemptions; civic and community service organizations.
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Patron-- Puller
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Referred to Committee on Finance
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Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia is amended by adding a section numbered 58.1-609.10.01 as follows:

§ 58.1-609.10.01. Civic and community service organizations exempt from sales and use tax.

Beginning July 1, 2004, and ending July 1, 2008, the tax imposed by this chapter or pursuant to the authority granted in §§ 58.1-605 and 58.1-606 shall not apply to tangible personal property purchased for use or consumption by a nonprofit corporation that is exempt from federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and organized to improve the condition of prisoners and families affected by crime; reduce crime by promoting the creation and preservation of programs and policies directed at the rehabilitation of errants; and promote family and community ties during a person's incarceration.