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1996 SESSION

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SB 117 Sales tax exemption; youth symphony orchestra.

Introduced by: Jane H. Woods | all patrons    ...    notes | add to my profiles

SUMMARY:

Sales and use tax exemption; nonprofit cultural organizations. Grants a sales and use tax exemption to any nonprofit organization exempt from federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code which is organized to foster, promote and increase the musical knowledge, appreciation, experience and performing ability of young people and the general public, by establishing, maintaining, and operating a youth symphony orchestra. The Northern Virginia Youth Symphony Association would be among the beneficiaries of the exemption, which applies to both purchases and sales of tangible personal property.


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