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- Subject Index: Since 1995
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Developed and maintained by the Division of Legislative Automated Systems.
1999 SESSION
Be it enacted by the General Assembly of Virginia:
1. That §§ 30-19.05, 30-19.1:3, 58.1-608.2, 58.1-609.1, 58.1-609.4, 58.1-609.7 through 58.1-609.10, 58.1-623, and 58.1-623.1 of the Code of Virginia are amended and reenacted as follows:
§ 30-19.05. Legislative consideration of exemptions from the retail sales and use tax.
A. When any legislation involving bill establishing, expanding, extending the
expiration date of, or renewing an exemption or exclusion from the retail sales
and use tax pursuant to Chapter 6 (§ 58.1-600 et seq.) of Title 58.1 is
expected to be submitted referred to a committee of the General Assembly
during its next regular session convened in an even-numbered year, the chairman
of the committee shall require, prior to consideration by the committee of the bill, a
determination in writing by the Department of Taxation that the information
required by this section has been provided and, if applicable, that the
Department has determined that the requirements of subsection D have been
satisfied. The Department of Taxation shall issue a preliminary determination,
by January 5 prior to the session of the General Assembly in which such bill
may be considered, of such matters. If such information is incomplete, the
Department shall explain the nature of the deficiencies. A copy of the
preliminary determination shall be provided to the Division of Legislative
Services as provided in subsection B of § 30-19.1:3.
B. A member of the General Assembly intending to patron a bill (i)
establishing or expanding an exemption or exclusion from the retail sales and use tax
shall by the November 1 or (ii) extending the expiration date of or
renewing an exemption or exclusion from the retail sales and use tax shall by the
July 1, preceding the next regular session during which such bill may be
considered submit to the Department of Taxation by November 1 the
following information:
1. Estimate of state and local revenues which will be foregone as a direct result of the exemption;
2. Beneficiaries of the exemption;
3. Direct or indirect local, state or federal government assistance received by the person seeking exemption;
4. The extent to which the person, property, service or industry is exempt from the retail sales and use tax in other states;
5. Any external statutory, constitutional or judicial mandates in favor of the exemption;
6. Other state taxes to which the person, property, service or industry is subject;
7. Similar taxpayers who are not entitled to a retail sales and use tax exemption; and
8. Other criteria, facts or circumstances which may be relevant to the request for exemption.
B. C. In addition, organizations seeking an exemption to the information
required by subsection B, the member of the General Assembly intending to patron a bill applicable to a nonprofit
organization which establishes, expands, extends the expiration date of or
renews an exemption or exclusion from the retail sales and use tax under the
categories of educational (§ 58.1-609.4), medical-related (§ 58.1-609.7), civic
and community service (§ 58.1-609.8), and cultural (§ 58.1-609.9), and
miscellaneous (§ 58.1-609.10) shall submit to the Department of Taxation, with
the information required by subsection B, the following information:
1. Exemption from federal income taxation under either § 501 (c) (3) or § 501 (c) (4) of the Internal Revenue Code, as evidenced by a ruling or other such documentation;
2. The charitable purpose or purposes for which the entity is organized and
operated, and the charitable functions and services it exists to deliver,
provided to Virginia citizens, along with an explanation of such services;
3. Proof that no more than one-third forty percent of the organization's gross
annual revenue, under generally accepted accounting principles, is spent on general
administration, including salaries and fundraising;
4. The location of the organization's financial records available for public inspection and certification that such records are true, accurate, and complete. Salaries, including all benefits, of the five most highly compensated employees shall be specifically disclosed. Organizations whose gross annual revenue is $250,000 or greater shall be subject to an annual financial audit performed by an independent certified public accountant. Such audit report or reports shall be attached to the organization's application for tax exempt status;
5. Proof of compliance with Chapter 5 (§ 57-48 et seq.) of Title 57 from organizations subject to it;
6. A volunteer board of directors with names and addresses provided.
Unless the General Assembly has enacted an exemption category or classification
without regard to an organization's compliance with the above six items,
requirements of items 1 and 3 constitute a continuing obligation and condition for
maintaining tax exempt status for sales and use tax purposes, and the failure
to do so may constitute grounds for the revocation of such status.
D. An organization for which the information described in subsection C is required to be submitted shall not be eligible for exemption from the retail sales and use tax unless the Department of Taxation has determined that:
1. The organization is exempt from federal income taxation under either § 501 (c) (3) or § 501 (c) (4) of the Internal Revenue Code;
2. No more than forty percent of the organization's gross annual revenue, under generally accepted accounting principles, is spent on general administration, including salaries and fundraising;
3. If applicable, the organization is in compliance with the provisions of Chapter 5 (§ 57-48 et seq.) of Title 57; and
4. The requested exemption is applicable only to purchases by the organization of tangible personal property; however, this provision shall not apply with respect to the extension or renewal of an existing sales and use tax exemption.
The failure of such an organization to maintain compliance with the provisions
of this subsection shall constitute grounds for revocation by the Department of
its exemption from the retail sales and use tax pursuant to §§ 58.1-608.2 and
58.1-623.1. Under circumstances evidencing a willful disregard or misuse of
such tax exempt status, revocation the Tax Commissioner may revoke an
organization's exemption back to the date of noncompliance, subject to the
applicable statute of limitations, may be the appropriate sanction. No such
retroactive revocation shall be implemented unless the Tax Commissioner has first utilized
the procedure prescribed in subsection A of § 58.1-623.1.
The Department of Taxation shall issue a preliminary determination, by January
5 prior to the regular session convened in an even-numbered year in which the
exemption is sought, that the organization has furnished all of the information
required by this section. If such information is incomplete, the Department
shall explain the nature of the deficiencies.
C. Nothing contained in subsection A shall prevent the enactment of an
exemption without receipt of the required information when the legislation is
specifically requested by the Governor, or is otherwise considered to be of such a
nature that the chairman of the committee determines that the information is not
required.
E. By July 1, 2000, any nonprofit organization, other than a nonprofit church, that has qualified for a sales and use tax exemption under §§ 58.1-609.4, 58.1-609.7, 58.1-609.8, 58.1-609.9 or § 58.1-609.10, shall submit to the Department of Taxation the information set forth in subsections B and C, for consideration of the extension of such exemption during the 2001 Session of the General Assembly. Such organizations shall thereafter update such information in accordance with the following schedule: (i) organizations exempt under § 58.1-609.4 shall submit updated information by July 1, 2001, for consideration of the extension of such exemption during the 2002 Session of the General Assembly; (ii) organizations exempt under § 58.1-609.7 shall submit updated information by July 1, 2002, for consideration of the extension of such exemption during the 2003 Session of the General Assembly; (iii) the first half of organizations exempt under § 58.1-609.8, as determined by the Department, shall submit updated information by July 1, 2003, for consideration of the extension of such exemption during the 2004 Session of the General Assembly; (iv) the second half of organizations exempt under § 58.1-609.8, as determined by the Department, shall submit updated information by July 1, 2004, for consideration of the extension of such exemption during the 2005 Session of the General Assembly; and (v) organizations exempt under §§ 58.1-609.9 and 58.1-609.10 shall submit updated information by July 1, 2005, for consideration of the extension of such exemption during the 2006 Session of the General Assembly. Each organization shall submit updated information every five years after this initial update. Failure to make a complete and timely submission of the required information shall constitute grounds for revocation by the Department of the organization's exemption from the retail sales and use tax.
F. Any nonprofit organization, other than a nonprofit church, that has qualified for a sales and use tax exemption under §§ 58.1-609.4, 58.1-609.7, 58.1-609.8, 58.1-609.9 or § 58.1-609.10, and which has been determined by the Department of Taxation to have provided the information required by subsections B and C and, if applicable, to have satisfied the requirements of subsection D, shall be issued a numbered exemption certificate or certificate of registration pursuant to § 58.1-623. The exemption certificate or certificate of registration shall expire upon the scheduled expiration of the subdivision of the section under which the organization has qualified for the exemption, and a new certificate thereafter shall be issued to each organization which submits the required updated information and has been determined to have met the requirements of this section.
D. G. For purposes of this section, the Department of Taxation and the
Department of Agriculture and Consumer Services shall be allowed to share information when necessary
to supplement the information required.
§ 30-19.1:3. Limiting time for introduction and consideration of retail sales and use tax exemption bills.
A. Any bill providing for a new establishing, expanding, extending the
expiration date of, or renewing an exemption or exclusion from the retail sales
and use tax exemption pursuant to Chapter 6 (§ 58.1-600 et seq.) of Title 58.1
shall be introduced for consideration by the General Assembly no later than the first calendar day
of any regular session of the General Assembly convened in an even-numbered
year, unless requested by the Governor.
B. No bill providing for a retail sales and use tax exemption described in
subsection A of this section shall be drafted or otherwise prepared by the
Division of Legislative Services unless until the drafting request is
accompanied by Division has received the Department of Taxation's preliminary
determination as provided by subsection B A of § 30-19.05.
C. Effective on and after July 1, 1998, Any bill providing for establishing or
expanding a retail sales and use tax exemption for nonprofit organizations
under §§ 58.1-609.4, 58.1-609.7, 58.1-609.8, 58.1-609.9 or § 58.1-609.10 shall
be considered by the General Assembly only in regular sessions convened in even-numbered years.
D. The provisions of subsections A, B, and C of this section shall not apply
with respect to any bill extending the expiration date or delaying the
effective date of any retail sales and use tax exemption.
§ 58.1-608.2. Additional requirements applicable to certain of the nonprofit exemptions.
A. On and after July 1, 1994, in addition to the requirements set forth in any
exemption category or classification added to §§ 58.1-609.4, 58.1-609.7,
58.1-609.8, and 58.1-609.9, or extension or renewal thereof, and 58.1-609.10,
any such nonprofit organization that has qualified for a sales and use
tax exemption under any of such sections and is required to submit to the
Department of Taxation the information required by subsection C of § 30-19.05
shall also remain in compliance with the provisions of subsection D of §
30-19.05 B, and the failure to do so may shall constitute grounds for the
revocation of exempt status.
B. Organizations which seek exempt status with the Department of Taxation after
an exemption category or classification under §§ 58.1-609.4, 58.1-609.7,
58.1-609.8, or § 58.1-609.9 or § 58.1-609.10 has been enacted shall qualify for
exempt status if the Department of Taxation issues, in addition to an exemption
certificate or certificate of registration as provided in subsection F of §
30-19.05, a determination letter which states that such organization satisfies
the requirements of subsections B, C, and D of § 30-19.05 B. No further action
by the General Assembly shall be required until such time as the exemption category or classification may
be the subject of a bill seeking renewal, extension, or further amendment.
§ 58.1-609.1. Governmental and commodities exemptions.
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. Fuels which are subject to the tax imposed by Chapter 21 (§ 58.1-2100 et seq.) of this title. Persons who are refunded any such fuel tax shall, however, be subject to the tax imposed by this chapter, unless such taxes would be specifically exempted pursuant to any provision of this section.
2. Motor vehicles, trailers, semitrailers, mobile homes and travel trailers.
3. Gas, electricity, or water when delivered to consumers through mains, lines, or pipes.
4. Tangible personal property for use or consumption by the Commonwealth, any political subdivision of the Commonwealth, or the United States. This exclusion shall not apply to sales and leases to privately owned financial and other privately owned corporations chartered by the United States.
5. Aircraft subject to tax under Chapter 15 (§ 58.1-1500 et seq.) of this title.
6. Motor fuels, diesel fuel, and clean special fuels for use in a boat or ship, upon which a fuel tax is refunded pursuant to § 58.1-2113 or § 58.1-2122.
7. Sales by a government agency of the official flags of the United States, the Commonwealth of Virginia, or of any county, city or town.
8. Materials furnished by the State Board of Elections pursuant to §§ 24.2-404 through 24.2-407.
9. Watercraft as defined in § 58.1-1401.
10. Tangible personal property used in and about a marine terminal under the supervision of the Virginia Port Authority for handling cargo, merchandise, freight and equipment. This exemption shall apply to agents, lessees, sublessees or users of tangible personal property owned by or leased to the Virginia Port Authority and to property acquired or used by the Authority or by a nonstock, nonprofit corporation that operates a marine terminal or terminals on behalf of the Authority.
11. Sales by prisoners confined in state correctional facilities of artistic products personally made by the prisoners as authorized by § 53.1-46.
12. Tangible personal property for use or consumption by the Virginia Department for the Visually Handicapped or any nominee, as defined in § 63.1-142, of such Department.
13. From July 1, 1995, through June 30, 2000, tangible personal property for use or consumption by any community diversion program or successor program as established in accordance with the provisions of Article 2 (§ 53.1-180 et seq.) of Chapter 5 of Title 53.1.
14. Tangible personal property sold to residents and patients of the Virginia Veterans Care Center at a canteen operated by the Virginia Veterans Care Center Board of Trustees established pursuant to § 2.1-744.1.
15. Tangible personal property for use or consumption by any nonprofit organization whose members include the Commonwealth and other states and which is organized for the purpose of fostering interstate cooperation and excellence in government.
§ 58.1-609.4. Educational exemptions.
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. Through 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. Through June 30, 2001, 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. Through 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. Through 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. Through June 30, 2001, 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. Through June 30, 2001, 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. From July 1, 1989, through June 30, 2001, 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. 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 public library.
12. From July 1, 1990, through June 30, 2001, 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. From July 1, 1990, 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 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. From July 1, 1991, through June 30, 2001, 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. From July 1, 1991, 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 exclusively to combat illiteracy by tutoring and training adults and by increasing community awareness of the illiteracy problem.
16. From July 1, 1995, through June 30, 2001, 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. From July 1, 1995, 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 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. From July 1, 1995, 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 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. From July 1, 1995, through June 30, 2001, 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. From July 1, 1996, 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 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. From July 1, 1997, 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 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. From July 1, 1997, 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 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. From July 1, 1997, 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 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. From 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. From July 1, 1997, 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 to provide residential treatment and educational services to abused children and their families and to operate a Head Start program.
26. From July 1, 1997, 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 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. From July 1, 1997, 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 exclusively to promote and advance the interests of vocational-technical education in the public schools.
28. From July 1, 1998, through June 30, 1999 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. From July 1, 1998, through June 30, 1999 2001, 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, 1999 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.
§ 58.1-609.7. Medical-related exemptions.
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. Medicines, drugs, hypodermic syringes, artificial eyes, contact lenses, eyeglasses and hearing aids dispensed by or sold on prescriptions or work orders of licensed physicians, dentists, optometrists, ophthalmologists, opticians, audiologists, hearing aid dealers and fitters, nurse practitioners, physician assistants, and veterinarians; controlled drugs purchased for use by a licensed physician in his professional practice, regardless of whether such practice is organized as a sole proprietorship, partnership or professional corporation, or any other type of corporation in which the shareholders and operators are all licensed physicians engaged in the practice of medicine, but excluding hospitals, nursing homes, clinics, and similar corporations not otherwise exempt under this section; and samples of prescription drugs and medicines and their packaging distributed free of charge to authorized recipients in accordance with the Federal Food, Drug and Cosmetic Act (21 U.S.C.A. § 301 et seq., as amended). Any veterinarian dispensing or selling medicines or drugs on prescription shall be deemed to be the user or consumer of all such medicines and drugs.
2. Wheelchairs and parts therefor, braces, crutches, prosthetic devices, orthopedic appliances, catheters, urinary accessories, other durable medical equipment and devices, and related parts and supplies specifically designed for those products; and insulin and insulin syringes, and equipment, devices or chemical reagents which may be used by a diabetic to test or monitor blood or urine, when such items or parts are purchased by or on behalf of an individual for use by such individual. Durable medical equipment is equipment which (i) can withstand repeated use, (ii) is primarily and customarily used to serve a medical purpose, (iii) generally is not useful to a person in the absence of illness or injury, and (iv) is appropriate for use in the home.
3. Drugs and supplies used in hemodialysis and peritoneal dialysis.
4. Through June 30, 2001, tangible personal property for use or consumption by a nonprofit hospital or a nonprofit licensed nursing home.
5. Through June 30, 2001, tangible personal property for use or consumption by community health centers exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and established for the purpose of providing health care services for areas of the Commonwealth containing a medically underserved population as defined by 42 U.S.C. § 254 c (b) (3).
6. Special equipment installed on a motor vehicle when purchased by a handicapped person to enable such person to operate the motor vehicle.
7. Through June 30, 2001, tangible nonmedical personal property purchased by a nonprofit organization organized exclusively for the purpose of providing housing and ancillary assistance for individuals suffering from leukemia or oncological diseases, for other ill individuals, and for the families of such individuals during periods of medical treatment of such individuals at any hospital in the Commonwealth.
8. Through June 30, 2001, tangible personal property purchased by a voluntary health organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and organized exclusively for the purpose of providing direct therapeutic and rehabilitative services, such as speech therapy, physical therapy, and camping and recreational activities, to the children and adults of this Commonwealth regardless of the nature of their disease or socioeconomic position.
9. Special typewriters and computers and related parts and supplies specifically designed for those products used by handicapped persons to communicate when such equipment is prescribed by a licensed physician.
10. Through June 30, 2001, tangible personal property purchased for use or consumption by health maintenance organizations licensed under Chapter 43 (§ 38.2-4300 et seq.) of Title 38.2 which are exempt from taxation under § 501 (c) (3) of the Internal Revenue Code.
11. Through June 30, 2001, tangible personal property for use or consumption by a nonprofit, nonstock corporation which is exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and which is organized under the laws of the Commonwealth exclusively for the purpose of conducting a clinic furnishing free health care services by licensed physicians and dentists.
12. Through June 30, 2001, tangible personal property purchased for use or consumption by any nonprofit hospital, cooperative or nonprofit hospital corporation organized and operated for the sole purpose of providing services exclusively to nonprofit hospitals. This exemption shall not apply to any nonprofit hospital, cooperative or nonprofit hospital corporation providing services of any kind or to any extent to other than nonprofit hospitals.
13. From July 1, 1989, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit high blood pressure center which is used exclusively
to provide medical assistance to indigent persons diagnosed with hypertension.
14. From July 1, 1989, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a tissue bank exempt from taxation under §
501 (c) (3) of the Internal Revenue Code and established for purposes of procuring,
preserving, processing, allocating or distributing bones, organs, blood, skin and
other human tissue to licensed physicians for clinical use.
15. a. Beginning July 1, 1998, (i) any nonprescription drugs and proprietary medicines purchased for the cure, mitigation, treatment, or prevention of disease in human beings and (ii) any samples of nonprescription drugs and proprietary medicines distributed free of charge by the manufacturer, including packaging materials and constituent elements and ingredients.
b. The terms "nonprescription drugs" and "proprietary medicines" shall be defined pursuant to regulations promulgated by the Department of Taxation. The exemption authorized in this subdivision shall not apply to cosmetics.
16. From July 1, 1994, through June 30, 1999 2001, tangible personal property
purchased for use or consumption or sold by a volunteer medical services organization exempt from
taxation under § 501 (c) (3) of the Internal Revenue Code and established to
provide reconstructive surgery and related health care to indigent children and
young adults in developing countries and the United States.
17. From July 1, 1995, through June 30, 1999 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
exclusively for educational, scientific, and charitable purposes relating to the
promotion of health within the boundaries of the Eighth Planning District
established pursuant to § 15.2-4203, including (i) operating a medical clinic
which shall provide services without charge or shall charge less than prevailing
rates to those who are unable to obtain health care through conventional means and
(ii) educating and providing information to the general public regarding the
treatment and prevention of those conditions which commonly affect the poor.
18. From July 1, 1995, through June 30, 1999 2001, equipment and supplies
purchased for use or consumption by a nonprofit charitable 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 providing charitable, long-distance,
advanced life-support, air ambulance services for low-income medical patients in the
Commonwealth.
19. From July 1, 1995, through June 30, 1999 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, organized
exclusively to provide medical and psychological evaluations and direct
therapeutic and rehabilitative medical and psychological treatment and services
to child-abuse victims within the boundaries of the Twenty-third Planning
District established pursuant to § 15.2-4203.
20. Through June 30, 1999 2001, medical products and supplies, which are
otherwise taxable, such as bandages, gauze dressings, incontinence products and wound-care products,
when purchased by a Medicaid recipient through a Department of Medical Assistance Services provider
agreement.
21. From July 1, 1995, through June 30, 1999 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 established to provide a
comprehensive network of medical and psycho-social treatment to adults, on both
an inpatient and outpatient basis, or to adolescent patients in a residential
setting, within the boundaries of the Fifteenth Planning District established
pursuant to § 15.2-4203.
22. From July 1, 1996, through June 30, 1999 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 and operated primarily
to benefit a medical college affiliated with a state university by providing
support services to and conducting the professional practices of faculty
members associated with such medical college.
23. From July 1, 1997, through June 30, 1999 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 established at
the initiative of the General Assembly and its Joint Commission on Health Care to
increase access to primary and preventive health care for Virginia's uninsured
and medically underserved citizens.
24. From July 1, 1997, through June 30, 1999 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 established to coordinate
and facilitate the delivery of health care services to the children, aged birth
to six years, of families whose incomes fall below the federal poverty level.
25. From July 1, 1997, through June 30, 1999 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 and operated to
initiate, promote, assist, develop, maintain, and conduct, directly or indirectly,
studies, investigations and research relating to the treatment and prevention of
birth defects.
26. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a foundation exempt from taxation under §
501 (c) (3) of the Internal Revenue Code and established to promote quality health
care and health care education in the Roanoke Valley by promoting health care
research, providing health care education, and establishing scholarships for
needy and deserving students who are pursuing health care careers.
27. From July 1, 1997, through June 30, 1999 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 established to provide dental
services within the boundaries of the Eighth Planning District established pursuant
to § 15.2-4203 at reduced rates to the indigent by dentists and dental
hygienists who volunteer their time.
28. From July 1, 1998, through June 30, 1999 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 established to provide patient,
family and community education programs about cancer as well as free community
cancer screenings and to acquire, own and operate an out-patient medical
facility for the provision of radiation therapy services to cancer patients.
29. From July 1, 1998, through June 30, 1999 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 established to provide support
and assistance to primary and secondary victims of Alzheimer's disease, their
families, friends and communities; to facilitate community education of the
disease; and to support research into its prevention.
30. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a corporation exempt from taxation under §
501 (c) (3) of the Internal Revenue Code which is organized exclusively to provide
breast cancer support and outreach for the medically underserved, including free
mammography programs.
31. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit corporation organized under the laws of the
Commonwealth which is exempt from taxation under § 501 (c) (3) of the Internal
Revenue Code and organized for the purposes of developing a coordinated
citizens' voluntary movement to work toward improved care and treatment of
persons affected with kidney disease, and improving methods and services in
research, prevention, detection, diagnosis and treatment of kidney disease and
disorders.
§ 58.1-609.8. Nonprofit civic and community service exemptions.
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. Through June 30, 2001, tangible personal property purchased for use or consumption by or sold by a volunteer fire department or volunteer rescue squad, an auxiliary or junior organization of such department or squad not conducted for profit, a nonprofit association of which the regular membership is composed of such volunteer fire departments or volunteer rescue squads, and construction materials to be incorporated into realty when sold to and used by such organization, rather than a contractor, in construction, maintenance, or repair of any property of such organization.
2. Tangible personal property, except property used in any form of for
recording and reproducing services, purchased by nonprofit churches which are exempt from taxation
under § 501 (c) (3) of the Internal Revenue Code, or whose real property is
exempt from local taxation pursuant to the provisions of § 58.1-3606, for use
(i) in religious worship services by a congregation or church membership while
meeting together in a single location and (ii) in the libraries, offices, meeting or
counseling rooms or other rooms in the public church buildings used in carrying
out the work of the church and its related ministries, including kindergarten,
elementary and secondary schools. The exemption for such churches shall also
include baptistries; bulletins, programs, newspapers and newsletters which do
not contain paid advertising and are used in carrying out the work of the
church; gifts including food for distribution outside the public church
building; and food, disposable serving items, cleaning supplies and teaching
materials used in the operation of camps or conference centers by the church or
an organization composed of churches that are exempt under this subdivision and
which are used in carrying out the work of the church or churches.
3. a. Through June 30, 2001, tangible personal property sold or leased for use in nonprofit nutrition programs for the elderly qualifying under 42 U.S.C. § 3030 (e) through (g), as amended, as administered by the Virginia Department for the Aging, and the food and food products sold under such programs to elderly persons and the food and food products sold by such program participants to disabled or handicapped persons under the age of sixty.
b. From July 1, 1997, through June 30, 1999 2001, all other tangible personal
property purchased by the area agencies on aging through programs administered by the Virginia
Department for the Aging.
4. Through June 30, 2001, tangible personal property bought, sold or used by Virginia Federation of Humane Societies or any chartered, nonprofit organization incorporated under the laws of this Commonwealth and organized for the purpose of preventing cruelty to animals and promoting humane care of animals, when such property is used for the operation of such organizations or the construction or maintenance of animal shelters.
5. Tangible personal property withdrawn from inventory and donated to (i) an organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code or (ii) the Commonwealth, any political subdivision of the Commonwealth, or any school, agency or instrumentality thereof.
6. Through June 30, 2001, tangible personal property purchased by an organization which is exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and which is organized primarily to distribute, during the Christmas season, food, toys, and clothing to persons in financial need, provided such tangible personal property is distributed at no cost to financially needy persons.
7. Through June 30, 2001, tangible personal property, including food and food products, purchased for use or consumption by a residential youth shelter organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code, provided such organization is organized exclusively for maintaining and operating group homes for the shelter and care of abused and neglected children in the Commonwealth on a long-term or short-term basis.
8. 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 exclusively for the purpose of providing education, training, services, and assistance in independent living to foster care children and youth without families.
9. Through June 30, 2001, tangible personal property for use or consumption by, sold by or donated to a food bank or organization exempt from taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and organized exclusively for the distribution of foods to infants, the ill, or the needy; the exemptions shall apply to each transaction in the chain of commerce from manufacture to final disposition, provided that such food bank or organization is not conducted for profit.
10. Through June 30, 2001, tangible personal property for use or consumption by a licensed nonprofit adult care residence as defined in § 63.1-172 or a licensed nonprofit adult day-care center as defined in § 63.1-194.1.
11. a. From July 1, 1989, through June 30, 1999 2001, tangible personal
property purchased for use or consumption by or sold by a nonstock, nonprofit
charitable organization, exempt from taxation under § 501 (c) (3) of the
Internal Revenue Code and from local real estate taxation, which is organized
exclusively to foster, sponsor and promote physical education, athletic programs and
contests for youths in the Commonwealth.
b. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonstock, nonprofit charitable organization, exempt from
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and which is
organized exclusively to foster, sponsor and promote physical education, athletic
programs and contests for youths in the Fifth Planning District or Eleventh Planning
District, established pursuant to § 15.2-4203.
12. From July 1, 1989, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a shelter for homeless individuals operated by an organization
exempt from taxation pursuant to § 501 (c) (3) of the Internal Revenue Code, or
tangible personal property purchased for use or consumption by a § 501 (c) (3)
organization that is organized exclusively for the purpose of providing food,
shelter, clothing or other items to homeless persons in the Commonwealth.
13. From July 1, 1989, through June 30, 1999 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 for the purpose of
preparing and publishing a free travel guide for handicapped travelers.
14. From July 1, 1989, through June 30, 1999 2001, tangible personal property
purchased for use or consumption, or to be sold at retail, by any nonsectarian youth organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is
organized for the purposes of the character development and citizenship training of
its members using the methods now in common use by Girl Scout or Boy Scout
organizations in Virginia.
15. From July 1, 1990, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit organization which under contract with a municipality
operates Head Start programs, extended day-care programs, and a shelter for runaways.
16. From July 1, 1990, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonstock, nonprofit charitable corporation exempt from taxation
under § 501 (c) (3) of the Internal Revenue Code and from local property taxes
and organized and operated to offer social services, including, but not limited
to, aid or assistance to travelers who, for financial or other reasons, find
themselves stranded or otherwise in distress and in need of temporary
assistance (traveler's aid); family life education; assistance to persons
interested in the adoption of children or acting as foster care parents;
counseling to persons in financial need or distress and the provision of
services related thereto; counseling for individuals living with persons
afflicted with mental health problems or the mentally retarded, as well as
providing services directly to the mentally ill or mentally retarded; and
related social welfare activities.
17. From July 1, 1990, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonstock, nonprofit charitable corporation exempt from taxation
under § 501 (c) (3) of the Internal Revenue Code and organized and operated to
offer social services, including, but not limited to, transitional housing for
homeless individuals, employment counseling, placement and referral services to
persons in financial need, health-related assistance, child care for children
whose parents are either employed or enrolled in job training programs,
emergency assistance (including the provision of food) to persons in financial
need who may face eviction or termination of utility services, and related
social welfare activities.
18. From July 1, 1990, through June 30, 1999 2001, 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 which
provides equipment, furniture, motor vehicles, and other types of tangible personal
property to assist mentally retarded or mentally ill citizens of the Commonwealth.
19. From July 1, 1991, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a community action agency as defined in §
2.1-588.
20. Effective retroactive to January 1, 1984, and through June 30, 1999 2001,
tangible personal property for use or consumption, or further distribution, or sold by an
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and which is organized and operated exclusively for the purposes of providing
education, training, certification in emergency cardiac care, research, and
other related services to reduce disability and death from cardiovascular
diseases and stroke.
21. Effective retroactive to January 1, 1984, and through June 30, 1999 2001,
tangible personal property for use or consumption, or further distribution, or sold by an
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and which is organized and operated exclusively for the purpose of eliminating
all lung disease, including asthma, emphysema, lung cancer and pneumonia,
through medical research, public education focusing on disease prevention and
education, patient education including information on coping with lung disease,
smoking and air pollution prevention, and professional education and training.
22. Effective retroactive to January 1, 1984, and through June 30, 1999 2001,
tangible personal property for use or consumption, or further distribution, or sold by a statewide
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and which is organized and operated exclusively for the purpose of eliminating
diabetes through medical research, public education focusing on disease prevention
and education, patient education including information on coping with diabetes,
and professional education and training.
23. Effective retroactive to January 1, 1984, and through June 30, 1999 2001,
tangible personal property for use or consumption, or further distribution, or sold by an
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code which is organized exclusively for the purpose of eliminating cancer as a major
health problem by preventing cancer, saving lives from cancer, and diminishing
suffering from cancer through research, education and service.
24. From July 1, 1991, through June 30, 1999 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
exclusively for the purpose of promoting and supporting conservation and
environmental issues throughout the Commonwealth by encouraging the protection
and restoration of waters, wildlife and land; safeguarding the public health by
eliminating pollution; nurturing and improving wildlife stocks; promoting the
highest standards of sportsmanship and strengthening farmer-sportsmen
understanding; and performing other environmental services.
25. From July 1, 1991, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit charitable organization which is exempt from taxation
under § 501 (c) (3) of the Internal Revenue Code and which is organized
exclusively to provide immediate and affordable counseling, and regularly
scheduled workshops to address the psychological, educational, and professional
concerns of women and their families.
26. From July 1, 1991, through June 30, 1999 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 which is organized exclusively
to advance the moral character of and to promote sportsmanship, team spirit, fair
play, honesty, and patriotism among youth by providing and supervising clean
and wholesome activities for the youth in Appomattox County who participate in
its programs.
27. From July 1, 1991, through June 30, 1999 2001, tangible personal property
purchased and sold by a nonprofit organization exempt from taxation under § 501
(c) (3) or (4) of the Internal Revenue Code, organized exclusively to provide aid
and assistance (i) to the blind or visually impaired or for programs devoted to the
prevention of the loss of eyesight; (ii) to the deaf or hearing impaired; (iii)
to drug abusers and for drug awareness programs; (iv) to diabetics and for
diabetes detection; and (v) for cultural and educational opportunities for the
musically talented boys and girls of the Commonwealth, for use in fund-raising
activities, provided the net proceeds (gross receipts less expenses) from such
sales are contributed directly to or used to fund the charitable purposes for
which the organization is organized.
28. From July 1, 1991, through June 30, 1999 2001, tangible personal property
purchased for use or consumption in the performance of emergency services by Radio Emergency
Associated Communications Teams which are nonprofit organizations that operate and maintain public
service communications and provide emergency services to motorists and their
local communities.
29. From July 1, 1995, through June 30, 1999 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, organized for the
purpose of providing child-care scholarships for needy families with proceeds from
the sale of donated clothing, accessories, and children's toys, within the
boundaries of the Tenth Planning District established pursuant to § 15.2-4203.
30. From July 1, 1995, through June 30, 1999 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, organized
exclusively to provide aid and assistance to any person within the boundaries of the
Twenty-third Planning District established pursuant to § 15.2-4203 between age
sixteen and sixty-five who has life-controlling problems with drugs, alcohol, or
crime through the following programs: (i) outreach and concerts at the
prevention level; (ii) concerned counseling at the intervention level; and
(iii) "in-house" treatment and care at the residential level.
31. From July 1, 1995, through June 30, 1999 2001, tangible personal property
sold by an organization exempt from taxation under § 501 (c) (3) of the
Internal Revenue Code and organized for the purpose of providing food packages at a
reduced price through host organizations (i.e., churches, community centers, senior
centers, medical centers, Head Start programs) to individuals who agree to
perform community service.
32. From July 1, 1995, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by organizations exempt from taxation under §
501 (c) (4) of the Internal Revenue Code (i) which are local chapters of a nonprofit
national volunteer organization with chapters in at least fifteen states that was
founded in the Commonwealth prior to 1950 and is exempt from taxation under §
501 (c) (4) of the Internal Revenue Code and (ii) whose purposes are to improve
their communities through public works, fund raisers, and donations to other
community groups.
33. From July 1, 1995, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit family service organization exempt from taxation
under § 501 (c) (3) of the Internal Revenue Code and organized (i) to preserve,
strengthen and promote healthy family life, to prevent individual and family
breakdown, and to address other human service needs; (ii) to help solve the
problems created by homelessness, substance abuse, dysfunctional families and
cultural diversity through family and multicultural counseling, neighborhood
development, college intern training, special foster care and housing services;
(iii) to assist families in crisis, homeless youth and the elderly by providing
a variety of social services such as services on behalf of children in their
own homes, group programs for predelinquent and delinquent youths, individual
and family counseling, family life education, and financial assistance and
legal aid; or (iv) to provide services to families including professional
counseling, home care aid, treatment for domestic violence, and casework
services for older adults.
34. From July 1, 1995, through June 30, 1999 2001, lodging and meals for
athletes, volunteers, and staff paid by, and tangible personal property purchased for use or
consumption by a nonprofit organization exempt from taxation under § 501 (c)
(3) or (4) of the Internal Revenue Code and organized exclusively to provide
year-round sports training and athletic competition in a variety of
Olympic-type sports for persons in Virginia with mental retardation, age five
and older, at no cost to the athlete.
35. From July 1, 1995, through June 30, 1999 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 and operated
exclusively to foster, sponsor and promote sportsmanship, recreation, and
health through athletic programs and contests for youths within the boundaries
of the Fifteenth Planning District established pursuant to § 15.2-4203.
36. From July 1, 1995, through June 30, 1999 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 to
provide individuals within the boundaries of the Twenty-third Planning District
established pursuant to § 15.2-4203 who have disabling conditions with access
to, support and assistance in the use of, and information concerning
state-of-the-art technology in order to maximize their potential independence in
their community; to maintain a computer technology information and lending
library; to offer information and assistance on the use of technology in
transition planning and independent living; and to conduct workshops and
presentations on the uses of computer-related technology.
37. From July 1, 1995, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization which is exempt from
taxation under § 501 (c) (3) of the Internal Revenue Code and which is
organized exclusively to provide a voice in court for abused and neglected children
through volunteer court-appointed special advocates.
38. From July 1, 1995, through June 30, 1999 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 to
provide emergency food and supplies for a limited period of time to needy recipients
within the boundaries of the Nineteenth Planning District established pursuant
to § 15.2-4203.
39. From July 1, 1996, through June 30, 1999 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
exclusively to conduct annual fund-raising campaigns for the direct benefit of
nonprofit member agencies.
40. From July 1, 1995, through June 30, 1999 2001, food, food products, and
services sold to residents under a Department of Housing and Urban Development-approved meal plan by
a nonprofit organization exempt from taxation under § 501 (c) (3) of the
Internal Revenue Code and receiving federal grant assistance under the Department of
Housing and Urban Development Section 8 programs and from July 1, 1998, through June
30, 1999, 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 receiving federal grant assistance under the Department of Housing
and Urban Development Section 8 programs.
41. From July 1, 1995, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit organization exempt from
taxation under § 501 (c) (3) or (4) of the Internal Revenue Code and organized
exclusively to provide a unique one-to-one relationship for at-risk children,
ages five through eighteen, living in single-parent homes, by matching them
with adult volunteers who provide them with support, guidance, and friendship
while addressing their social, emotional, and academic needs.
42. From July 1, 1995, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by any nonsectarian organization exempt from
taxation under § 501 (c) (3) of the Internal Revenue Code which is organized
exclusively for the purpose of providing education, training, services,
assistance, and support to elementary and secondary educational institutions,
using the methods now in common use by parents and teachers organizations
throughout the Commonwealth.
43. From July 1, 1995, through June 30, 1999 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 which is organized exclusively
to promote athletic programs, clinics, and organized sporting events and to
provide opportunities for education, physical education, and the practice of
sportsmanship through these programs to improve the quality of life for
residents of the Commonwealth who are dependent on the use of wheelchairs for
mobility.
44. From July 1, 1995, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit organization exempt from
taxation under § 501 (c) (3) or (4) of the Internal Revenue Code and organized
exclusively to provide independent living skills training, peer counseling,
advocacy, information and referral, and other independent living services to
individuals with physical and mental disabilities in Virginia, including the
provision of (i) direct services to individuals with severe disabilities which
result in a greater level of independence and community integration and (ii)
services in the community which result in greater awareness of disability
issues, physical and programmatic accessibility, and systems change.
45. From July 1, 1995, through June 30, 1999 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 which is organized
exclusively to provide a nondenominational religious outreach program by lending or
donating written material and audio or video tapes, at no cost to the recipient.
46. From July 1, 1995, through June 30, 1999 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 established to promote character
development and citizenship training for youth within the boundaries of the Fifth
Planning District established pursuant to § 15.2-4203 by providing a supervised
physical education program through softball teams and leagues.
47. From July 1, 1995, through June 30, 1999 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 to
provide needy individuals with financial assistance for rent and mortgage
payments, utilities payments, medical bills, and some home repair within the
boundaries of the Eighteenth Planning District established pursuant to §
15.2-4203.
48. From July 1, 1995, through June 30, 1999 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 to
repair or rehabilitate homes owned and occupied by low-income persons who could
not otherwise afford to finance the rehabilitation or repair of their homes
within the boundaries of the Eighteenth Planning District established pursuant
to § 15.2-4203.
49. From July 1, 1995, through June 30, 1999 2001, tangible personal property
purchased for use or consumption, or further distribution, by an organization exempt from taxation
under § 501 (c) (3) of the Internal Revenue Code and which is organized and
operated exclusively for the purposes of (i) preparing students for
agricultural careers in marketing, processing, communications, education,
horticulture, production, natural resources, forestry and agribusiness,
including plant and animal sciences; (ii) applying such knowledge and skills in
a supervised setting either at home or a part-time workplace; and (iii)
providing opportunities to students on the national, state, and local levels to
improve their leadership abilities and test their agricultural skills.
50. From July 1, 1995, through June 30, 1999 2001, tangible personal property
and services purchased for an annual fundraising reception by a nonprofit organization exempt from
taxation under § 501 (c) (3) of the Internal Revenue Code and organized to
provide funds for the benefit of various charities, including but not limited
to the Cystic Fibrosis Foundation, The Ronald McDonald House, The Leukemia
Society, the Don Shula Foundation, Inc., and Children's National Medical
Center's National SAFE KIDS Campaign.
51. From July 1, 1995, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit charitable 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 providing assistance to individuals
suffering from multiple sclerosis in the Commonwealth and to the families of
such individuals, and for research relating to the prevention and treatment of
multiple sclerosis.
52. From July 1, 1995, through June 30, 1999 2001, 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 located in
a city having a population of no less than 66,000 and no greater than 67,000
which is organized exclusively to provide no more than one meal per day to the
needy or underprivileged, provided such meals are distributed without cost.
53. From July 1, 1995, through June 30, 1999 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 exclusively to
advocate, plan, and develop programs and services within the boundaries of the Third
Planning District established pursuant to § 15.2-4203 that help persons with
disabilities reach their maximum level of personal independence by educating the
public, promoting the needs and rights of persons with disabilities, and helping
such persons attain their potential for independent living.
54. From July 1, 1995, through June 30, 1999 2001, food and other tangible
personal property purchased in connection with program activities by an organization exempt from
taxation under § 501 (c) (3) of the Internal Revenue Code and organized
exclusively for the purpose of operating and maintaining a summer recreational camp
and related facilities for use by mentally handicapped citizens of the Commonwealth
within the boundaries of the Eleventh Planning District established pursuant to
§ 15.2-4203.
55. Effective retroactive to January 1, 1995, through June 30, 1999 2001,
tangible personal property purchased for use or consumption by, or sold by, a nonprofit charitable
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and organized and operated primarily to restore, cultivate, and enhance
wilderness lands and wildlife habitat, including water resources, within Virginia
and to educate and foster good relations between all citizens of the Commonwealth
regarding the restoration of damaged lands.
56. From July 1, 1995, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization which is exempt from
taxation under § 501 (c) (3) of the Internal Revenue Code and which is
organized exclusively for the purpose of providing counseling, education, and
supportive services on a community-wide basis to help solve family and personal
problems within the boundaries of the Eleventh Planning District established
pursuant to § 15.2-4203.
57. From July 1, 1995, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit charitable organization exempt
from taxation under § 501 (c) (3) of the Internal Revenue Code and organized
and operated primarily to offer to those in need, the following: to construct,
develop, acquire, renovate, manage, maintain and operate low-income housing for
persons of limited financial means, qualified housing for mentally and
physically disabled persons, and qualified housing for elderly persons within
the boundaries of the Eighth Planning District established pursuant to §
15.2-4203, all as provided under the Internal Revenue Code and interpretations
thereof.
58. From July 1, 1995, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit, nonstock corporation which is exempt from taxation
under § 501 (c) (3) of the Internal Revenue Code and which is organized under
the laws of the Commonwealth primarily for the purpose of providing
rehabilitation services, training, employment, referral services, and
opportunities for personal growth to disabled and disadvantaged individuals
within the boundaries of the Fifth, Twelfth, Fifteenth, Sixteenth, and
Twenty-third Planning District Districts established pursuant to § 15.2-4203,
and providing to communities in such area areas consultation services as to the
rights of the disabled and disadvantaged.
59. From July 1, 1995, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a corporation organized under the laws of the Commonwealth which
is exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and
which is organized exclusively for the purpose of providing low-income and
moderate-income working families within the boundaries of the Twenty-third Planning
District established pursuant to § 15.2-4203 with quality care for children
through the sponsorship of (i) training, technical assistance, mentoring, and
support services to the early childhood community; (ii) state-licensed,
nationally accredited model early childhood centers; (iii) a U.S. Department of
Agriculture Child Care and Adult Food Program for meals served to children by
area home-based providers; and (iv) child-care referral programs.
60. From July 1, 1995, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit, volunteer-staffed organization exempt from taxation
under § 501 (c) (3) of the Internal Revenue Code and organized for the
exclusive purpose of supporting community action activities, including housing
and fuel assistance, job counseling, youth service opportunities, and other
community-oriented charitable activities within the boundaries of the Eighth
Planning District established pursuant to § 15.2-4203.
61. From July 1, 1995, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization which is exempt from
taxation under § 501 (c) (3) of the Internal Revenue Code and which is
organized exclusively for the purpose of providing counseling for individuals and
families within the boundaries of the Twenty-first Planning District established
pursuant to § 15.2-4203, including group counseling, family life education
programs and workshops, consumer credit counseling, and employee assistance, but
excluding problems related to chronic mental illness.
62. From July 1, 1995, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit charitable organization exempt
from taxation under § 501 (c) (3) of the Internal Revenue Code and organized
and operated within Virginia exclusively to develop and operate permanent housing
and to provide supportive residential mental health services for homeless
persons and other adult persons with serious and persistent mental illnesses,
in accordance with § 231 of the National Housing Act, as amended, within the
boundaries of the Eighth Planning District established pursuant to § 15.2-4203.
63. From July 1, 1995, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization which is exempt from
taxation under § 501 (c) (3) of the Internal Revenue Code and which is
organized for the primary purpose of distributing food, clothing, medicines and
other necessities of life to, and providing shelter for, needy persons in the United
States and throughout the world.
64. From July 1, 1995, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code which is organized exclusively for
the care, support, and strengthening of children and families and provides certain
services and programs, including special education, individual and family
counseling, conflict mediation, prenatal counseling, adoptive placements,
postadoption services, in-home services, therapeutic foster care, residential
treatment, and independent living, within the boundaries of the Fifteenth
Planning District established pursuant to § 15.2-4203.
65. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code which is organized exclusively
for the purpose of rendering mutual aid to sick, disabled and needy members and
their families; promoting social and intellectual activities among its members
and their families; and promoting and conducting educational, charitable,
religious, social welfare and public relief work.
66. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a military-related foundation exempt from
taxation under § 501 (c) (3) of the Internal Revenue Code which is organized to
collect toys for needy children to be distributed during the Christmas season.
67. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code which is organized to work with
young people, ages eight to eighteen, and adults, in solution-focused, youth
development programs which help young people contribute positively to their own
health and creativity and to the quality of life in their community.
68. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code which is organized to provide a
disciplined, spiritual environment through a nonprofit half-way house for nonviolent
offenders being discharged or diverted from prisons.
69. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code which is organized exclusively for
the purpose of providing free educational services to the public regarding the
preservation and protection of the Shenandoah River.
70. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit corporation which is exempt from federal income
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and is
organized for the purpose of repairing or rehabilitating homes owned and occupied by
low-income, elderly or disabled persons who could not otherwise afford to finance
the repair or rehabilitation of their homes within the boundaries of the Eighth
Planning District established pursuant to § 15.2-4203.
71. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption or sold by a nonprofit corporation which is exempt from federal
income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and is
organized exclusively for the purpose of providing support to public libraries.
72. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code which is organized exclusively for
the purpose of providing residential and housing facilities to those individuals who
need assistance and support in adjusting to their environment, including
individuals with mental retardation, mental illness and emotional disturbance
and which is located in any county utilizing the county manager form of
government.
73. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code which is organized exclusively for
the purpose of providing financial help for housing, medical and dental,
transportation and utility expenses, to individuals and families who find
themselves in a sudden financial crisis and which is located in any county
utilizing the county manager form of government.
74. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code which is organized to develop
devotional and study materials of a religious nature, to help establish Bible study
classes and to train leaders for and coordinate the operation of such classes.
75. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization exempt from taxation under
§ 501 (c) (4) of the Internal Revenue Code which is organized to maintain 4.9
miles of public roads for safe access by the public to a state river, a national
forest and two public lots located in a vacation subdivision.
76. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization which is exempt from
taxation under § 501 (c) (3) of the Internal Revenue Code and which is
organized for the exclusive purpose of operating a long-term residential drug and
alcohol treatment program, featuring drug and family counseling, twelve-step
programs, academic education and religious development, for young men ages
thirteen through seventeen.
77. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit corporation organized under the
laws of the Commonwealth and exempt from taxation under § 501 (c) (3) of the
Internal Revenue Code whose purposes include (i) maintaining links with all Jewish
people; (ii) enriching the life of the Jewish community; (iii) raising and
allocating funds for the support of Jewish needs; (iv) providing central
planning, coordination, administration, and delivery of local Jewish communal
services; (v) expending or distributing funds for charitable, educational,
religious, or other purposes; (vi) cooperating with and assisting non-Jewish
agencies with similar charitable and educational purposes; (vii) expending or
distributing funds for charitable, educational, religious or other purposes
described in § 170 (c) (1) and (2) (B) of the Internal Revenue Code; and (viii)
maintaining and supporting a positive and successful Jewish Community Center.
78. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an all-volunteer organization exempt from
taxation under § 501 (c) (3) of the Internal Revenue Code which is organized to
raise funds in order to improve the recreation and living facilities of a training
center whose residents have special needs.
79. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an all-volunteer organization exempt from
taxation under § 501 (c) (3) of the Internal Revenue Code which is organized
exclusively to preserve, protect and encourage the wise use of a forty-mile swamp
wilderness.
80. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code which is organized to give moral
support to families and friends of individuals with autism, to provide
financial support to children with autism in order for them to attend special
summer programs and to maintain a lending library of books, pamphlets and video
tapes on issues related to autism and similar disorders.
81. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code which is organized exclusively to
provide support to persons with mental retardation by providing recreation,
advocacy, information, and other forms of assistance within the boundaries of
the Sixteenth Planning District established pursuant to § 15.2-4203.
82. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code which is organized exclusively for
the purpose of dispensing clothing to needy individuals, emergency victims, shelter
residents and low-income school children.
83. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code which is organized exclusively to
provide an amateur hockey program for young people, to promote the development of
hockey as a participation and spectator sport, and to assist the member players in
character development by encouraging the ideals of sportsmanship, fair play,
and team work.
84. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit corporation organized under the
laws of the Commonwealth which is exempt from federal income taxation pursuant
to § 501 (c) (3) of the Internal Revenue Code, was organized prior to 1969 for
the purpose of providing child day care services to low-income working families, and
provides meals, dental care, and early intervention services for at-risk children.
85. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code which is a network of
congregations, agencies and community organizations with programs that provide
support assistance, education and referral to people with physical, mental and
social needs by trained and supportive volunteers.
86. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption, or further distribution by a nonprofit organization exempt from
taxation under § 501 (c) (3) of the Internal Revenue Code which is organized
exclusively for the purpose of reducing crime in the Commonwealth by providing
cash rewards to anonymous callers who supply information that leads
law-enforcement officials to effect the arrest and indictment of criminals, the
capture of wanted persons, or the recovery of illegal drugs or stolen property.
87. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit corporation which is exempt from federal income
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and is
organized for the purpose of operating a summer camp for disadvantaged children ages
nine through twelve without charge to the attendees or their families.
88. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code which is organized to (i) conduct
campaigns; (ii) solicit, collect, receive, hold, administer, expend, convey and
otherwise dispose of funds, real and personal property, and the income and
proceeds therefrom, for the support of the United Jewish Appeal Inc.; and (iii)
support such local and other Jewish religious, charitable, philanthropic,
scientific and educational purposes and such agencies, organizations and
institutions as may be approved by the board of directors or executive
committee.
89. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased or leased for use or consumption by a nonprofit corporation organized
under the laws of the Commonwealth which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and operated for the
purposes of (i) advancing a common, environmentally sound vision for Virginia; (ii)
coordinating a network among member organizations; (iii) providing information
to its member organizations and to Virginia citizens on environmental and
conservation issues; (iv) conducting and promoting research and study of
environmental problems and promulgating the results thereof; and (v) promoting
and supporting sound environmental protection policies.
90. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization exempt from federal income
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code which is
organized to provide supervised housing and residential support services to
low-income, mentally and physically disabled individuals.
91. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit organization exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code which is organized for
the purpose of granting wishes to children with life-threatening illnesses.
92. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code which is organized to provide
emergency financial assistance for rent, utilities, food, prescriptions and
transportation to those individuals at the poverty level or below based on the
U.S. poverty guidelines; to teach reading through its literacy program to
adults and families; and to teach parenting skills through its parenting
program.
93. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit corporation organized under the laws of the
Commonwealth which is exempt from federal income taxation pursuant to § 501 (c)
(3) of the Internal Revenue Code, is operated exclusively for the purpose of
providing food, furniture, rent assistance, transportation, and day-care services to
low-income families, and is located in any county operating under the urban
county executive form of government.
94. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit organization which is exempt from federal income
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code, and is
organized for the purpose of helping girls of all backgrounds to grow and work
together in a climate of freedom and harmony; to find their own identity, develop
their potential, and achieve a sense of responsibility to family, community,
country, and world; and to live and develop creatively in a democratic society
in a continuously changing world, through year-round daily programming for
school age girls.
95. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit organization which is exempt from federal income
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and from local
property taxation, and is organized for the purpose of providing people with
disabilities the assistance and support necessary to enable them to live valued
lives in the community by providing twenty-four hour living assistance directly
to Virginia citizens through residential arrangements, training and
supervision.
96. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by, or sold by, a nonprofit volunteer organization which is exempt
from federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue
Code and is organized for the purpose of providing support services at no cost
to Al-Anon family groups and to families and friends of alcoholics within the
Commonwealth, including operating an information clearinghouse, staffing a
volunteer telephone hotline, providing speakers and literature to promote
public awareness of alcoholism, and coordinating Al-Anon public service
activities for the general public, schools, hospitals, churches, professional
community, and industry.
97. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit organization which is exempt from federal income
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and is
organized for the purposes of promoting gardening among amateurs; protecting
the Commonwealth's native trees, wildflowers, and birds; encouraging
conservation of our natural resources; promoting civic planting; encouraging
roadside beautification; and assisting in the restoration and preservation of
historic gardens in the Commonwealth.
98. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit corporation which is exempt from federal income
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and is
organized exclusively to support and strengthen the family unit by working to
improve living conditions, and to provide meaningful activities for children
and greater educational opportunities in a positive, constructive and structured
environment through daycare, educational programs, home nursing care, grant programs, job
counseling and job skills improvement programming.
99. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit volunteer organization which is
exempt from federal income taxation pursuant to § 501 (c) (4) of the Internal
Revenue Code and is organized for the purpose of sponsoring activities which provide
for assistance to young people and the elderly, conservation of natural
resources, development of community facilities and creation of international
understanding and goodwill.
100. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit organization which is exempt from federal income
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and is
organized primarily for the purpose of rehabilitating and educating adolescents in
the areas of alcohol and drug abuse by providing shelter, nutrition, and
medical, emotional and academic services twenty-four hours a day.
101. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit volunteer organization which is exempt from federal
income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and is
organized for the purpose of promoting conservation of marine resources and coastal
wildlife through education and volunteer projects, including but not limited to
conducting seminars for dive clubs and publishing a newsletter.
102. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code which is organized exclusively
to promote better understanding of math, science and technology through
robotics education and to advance the state of assistive technology through
research on robotic wheelchairs.
103. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit corporation which is exempt from federal income
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and is
organized for the purpose of providing therapeutic horseback riding for clients
with disabilities through a year-round riding program and a summer camping
program located within the boundaries of the Third Planning District
established pursuant to § 15.2-4203.
104. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit organization which is exempt from federal income
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and is
organized solely for the purpose of providing addiction education through
promoting treatment/prevention services and by disseminating information on
existing treatment and self-help programs for addictive diseases.
105. From July 1, 1998, through June 30, 1999 2000, tangible personal property
purchased for use or consumption by a nonprofit volunteer organization which is exempt from federal
income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and is
organized exclusively for the purpose of improving the community by researching,
initiating, and funding projects for children.
106. From July 1, 1998, through June 30, 1999 2000, tangible personal property
purchased for use or consumption by an organization exempt from federal income
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code which is
organized exclusively to educate and motivate disabled persons in Virginia through
use of television, video, radio, print and seminars.
107. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit corporation exempt from federal income taxation under
§ 501 (c) (3) of the Internal Revenue Code which is organized exclusively to
provide labor and materials to build housing for low-income families within the
boundaries of the Eleventh Planning District established pursuant to §
15.2-4203 and to provide interest-free mortgages to such low-income families.
108. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit corporation which is exempt
from federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue
Code and is organized to hold meetings for its members for the purposes of prayer,
fellowship and training in Christian character and to provide opportunities for
personal and group ministry.
109. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a foundation exempt from taxation under §
501 (c) (3) of the Internal Revenue Code which is organized exclusively to
provide donations to religious, charitable, scientific and educational
entities, and which operates a program of awarding scholarships to the children
and spouses of employees of a corporation which has its headquarters at the
same address as the foundation, under procedures that have been held by the
Internal Revenue Service to comply with the requirements of § 4945 (g) (1) of
the Internal Revenue Code.
110. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code which is organized exclusively to
provide support for the Virginia Rehabilitation Center for the Blind and those
citizens of the Commonwealth receiving services from the Center.
111. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a corporation exempt from taxation under §
501 (c) (3) of the Internal Revenue Code which is organized exclusively to
provide services to families affected by domestic violence, including
educational support for female victims of domestic violence and educational
prevention for children who have experienced domestic violence.
112. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization which is exempt from
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and is
organized for the purpose of improving the lives of persons with mental retardation
by providing scholarships, adult recreation, transportation, adaptive equipment and
respite care.
113. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a corporation exempt from taxation under §
501 (c) (3) of the Internal Revenue Code which is organized exclusively to provide
assistance to residents of the Commonwealth who served or had a family member serve
in Operation Desert Shield-Desert Storm.
114. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code which is organized exclusively to
provide (i) legal and accounting representation free of charge to Virginia
citizens whose income is below or at 250 percent of the federal poverty level;
(ii) outreach and teaching materials for low-income taxpayers; and (iii)
publications, including a quarterly newsletter, about low-income taxation.
115. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code which is organized exclusively for
the purpose of providing educational opportunities to the citizens of the
Commonwealth through publications, seminars, conferences, presentations,
displays and activities related to the James River Watershed.
116. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code which is organized exclusively for
the purpose of reducing traffic fatalities and injuries on Virginia's roadways
by working with traffic safety advocates in the development of strategies and
programs to accomplish its goal.
117. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a corporation exempt from taxation under §
501 (c) (3) of the Internal Revenue Code which is organized exclusively to foster
and encourage the development of 4-H youth and adults in cooperation with the
Extension Division of Virginia Polytechnic Institute and State University and
such other local, county, state and federal agencies, civic groups, business
concerns, and individuals that participate in the development of 4-H youth and
adults through community programs and services.
118. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a corporation exempt from taxation under §
501 (c) (3) of the Internal Revenue Code which is organized exclusively to promote,
develop, and maintain a comprehensive program for the education, prevention,
treatment, rehabilitation and aftercare of alcoholics and other drug abusers.
119. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code which is formed exclusively to
provide emergency care for abused children, runaway children and homeless
children.
120. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit, nonstock organization which is exempt from federal
income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code, and is
organized exclusively to promote, organize and put on public block parties in the
downtown area of a city, with profits from such parties being donated to designated
and qualified charities.
121. From July 1, 1998, through June 30, 1999 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
exclusively to perform missionary outreach work in West Africa by providing food,
clothing and rent assistance.
122. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code which is organized exclusively to
provide a means for citizens of the Commonwealth to work together to protect the
Chesapeake Bay through education and to provide the public and policymakers
with information related to Chesapeake Bay restoration efforts.
123. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by an organization exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code which is organized primarily to
raise money to fund summer study scholarships to a British university for Richmond
area high school teachers and rising college seniors attending Virginia colleges.
124. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a corporation exempt from taxation under §
501 (c) (3) of the Internal Revenue Code which is organized to provide daily care
for preschool children of low-income families.
125. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit organization which is exempt from federal income
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and is
organized exclusively to enhance opportunities for economic and personal
independence of persons who are blind, primarily through creating, sustaining and
improving employment.
126. From July 1, 1998, through June 30, 1999 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
exclusively to promote the central business district of a city by organizing events
and activities which draw people to the area, recruiting new businesses, and
assisting new and existing businesses in preparing historically accurate design
plans.
127. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit organization which is exempt from federal income
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and organized
primarily for the purpose of raising funds for the purchase of equipment, uniforms,
and supplies for members of the baseball and softball teams of a high school
located within the boundaries of the Second Planning District established
pursuant to § 15.2-4203.
128. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit corporation organized under the
laws of the Commonwealth which is exempt from federal income taxation pursuant
to § 501 (c) (3) of the Internal Revenue Code and operated exclusively by
volunteers to provide recreational activities for the youth of any county located
within the boundaries of the Seventeenth Planning District established pursuant
to § 15.2-4203.
129. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit foundation which is exempt from federal income
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and is
organized for the purpose of providing to Virginia's citizens a location for
Christian and community events, sponsored primarily by other nonprofit
organizations, through its operation of an approximately 78,000-square-foot
facility.
130. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit corporation which is exempt
from federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue
Code and is organized for the purpose of facilitating the provision of affordable
housing opportunities for families whose incomes are at or below 100 percent of the
area median income, as adjusted for family size, by developing and managing
single-family and multi-family housing for low-income and moderate-income
families, and by providing funding resources to other tax-exempt organizations
which develop or manage such housing, within the boundaries of the Fifth
Planning District established pursuant to § 15.2-4203.
131. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit corporation which is exempt from federal income
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and organized
for the purpose of operating a twenty-four-hour, seven-day-per-week telephone
hotline providing confidential listening, crisis intervention and referral services
since 1969.
132. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit, nonstock corporation which is exempt from federal
income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and is
organized for the purposes of educating and training young people throughout
the world about the environment and the protection thereof, including, without
limitation, developing and disseminating curricular materials on the
environment for use in schools and in extracurricular activities; stimulating
direct and indirect actions by youth to improve the environment; and
encouraging civic education in environmental issues.
133. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit organization which is exempt from federal income
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and organized
for the purpose of providing treatment to individuals suffering from the effects of
substance abuse and their families, regardless of economic status, and which
has provided such services for thirty or more years.
§ 58.1-609.9. Nonprofit cultural organization exemptions.
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. Through June 30, 2001, historical documents, maps, rare books and manuscripts acquired for use or consumption by a nonprofit state historical society, exempt from taxation under § 501 (c) (3) of the Internal Revenue Code, which has a research library, a museum, and an educational department, all open to the public.
2. Through June 30, 2001, tangible personal property purchased for use or consumption by (i) a nonprofit museum of fine arts which is located on property owned by a city in Virginia and which receives more than one-half its operating budget from appropriations by the city or (ii) a nonprofit regional science-technology museum.
3. Through June 30, 2001, tangible personal property purchased for the use or consumption of a nonstock corporation, exempt from taxation under § 501 (c) (3) of the Internal Revenue Code, whose principal activity is conducted on real property owned by any city in the Commonwealth, organized exclusively for the purpose of operating, managing, promoting and improving a public park and museum for recreational and educational purposes.
4. Through June 30, 2001, tangible personal property purchased for charitable or educational purposes by an organization exempt under § 501 (c) (3) of the Internal Revenue Code and organized exclusively (i) to care for the spiritual needs of American Indians, (ii) to communicate to the non-Indian the values, customs, philosophy and special needs of the American Indian, (iii) to meet the urgent needs of American Indians through nationwide charitable distribution programs, and (iv) to encourage awareness of American Indian arts, crafts and customs provided such property is distributed by the organization through its nationwide charitable distribution program.
5. From July 1, 1989, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit foundation exempt from taxation
under § 501 (c) (3) of the Internal Revenue Code and organized for the purpose
of promoting a permanent memorial to a former Chief Justice of the Supreme Court of
the United States.
6. From July 1, 1989, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit museum exempt from taxation
under § 501 (c) (3) of the Internal Revenue Code and operating for the purpose
of commemorating and preserving in a central repository the culture and history of
black people in Virginia through a collection of memoirs, artifacts, displays,
exhibits and other related historical data.
7. From July 1, 1989, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonstock, nonprofit organization which (i) is exempt from
taxation under § 501 (c) (3) of the Internal Revenue Code, (ii) operates
exclusively for educational and charitable purposes to promote the study,
performance and public awareness of music by presenting performances of live music
to youths and family groups, (iii) receives funding annually from at least
three local governments in Virginia and from the Virginia Commission for the
Arts, and (iv) charges no fees for children to attend the musical performances.
8. From July 1, 1989, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit cultural organization, exempt
from taxation under § 501 (c) (3) of the Internal Revenue Code, which educates
children about the arts, humanities and nature on a regular basis through museum
exhibits, classes and performances.
9. From July 1, 1989, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a national and international, nonprofit, scientific, and
educational organization, exempt from taxation under § 501 (c) (3) of the
Internal Revenue Code, whose resources are devoted to preserving ecologically
significant areas in order to safeguard rare or endangered species or critical
natural habitats.
10. Through June 30, 2001, tangible personal property purchased for use or consumption by a nonstock, nonprofit organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and organized exclusively to provide a public park and botanical garden for the entertainment and recreation of the citizens of the Commonwealth and to promote the advancement of botanical science through research and education of science students.
11. a. From July 1, 1990, through June 30, 1999 2001, tangible personal
property purchased for use or consumption by a nonprofit organization which is exempt from taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and which coordinates
and promotes art in the Roanoke Valley.
b. From July 1, 1995, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit organization which is exempt from taxation pursuant
to § 501 (c) (3) of the Internal Revenue Code and which coordinates and
promotes art in the Shenandoah Valley.
12. From July 1, 1995, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit corporation which is exempt
from taxation under § 501 (c) (3) of the Internal Revenue Code and which is
organized under the laws of the Commonwealth primarily for the purposes of (i)
promoting the best interests and welfare of the Jewish community; (ii)
enriching and furthering an appreciation of the spiritual, cultural, and
ethical heritages and values of Judaism as they apply to the Jewish way of life
in America; and (iii) promoting fellowship, harmony, and rapport among
Americans of the Jewish faith and among all citizens of the community at large.
13. From July 1, 1995, through June 30, 1999 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 exclusively to
commemorate the adoption of Virginia's Statute for Religious Freedom.
14. From July 1, 1995, through June 30, 1999 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
exclusively to produce contemporary American and English theatre by professional
artists from throughout the country for the education and entertainment of
Virginians.
15. From July 1, 1995, through June 30, 1999 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 to
collect, preserve and disseminate information concerning genealogical and
historical data; to advance the practice of thorough and ethical research; to
foster careful documentation and scholarly writing; and to issue publications
relating to the field of genealogy.
16. From July 1, 1995, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit community theatre organization exempt from taxation
under § 501 (c) (3) of the Internal Revenue Code and organized exclusively to
present a summer musical production within the boundaries of the Fourth Planning
District Commission established pursuant to § 15.2-4203 for the education and
entertainment of Virginians.
17. From July 1, 1995, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonstock, nonprofit charitable
corporation exempt from taxation pursuant to § 501 (c) (3) of the Internal
Revenue Code and from local property taxes and organized and operated to hold,
manage, preserve, and exhibit a Virginia estate and home of the first President
of the United States; to operate a library, open to the public and researchers
free of charge, holding books, manuscripts, documents, and graphic arts
relating to the life and times of such President; and to provide educational
programs for students and teachers.
18. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by, or sold by, a nonprofit organization exempt from taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and organized
exclusively to foster, promote and increase the musical knowledge,
appreciation, experience and performing ability of young people and of the
general public, by establishing, maintaining and operating one or more youth
symphony orchestras in the Commonwealth.
19. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit foundation exempt from taxation
under § 501 (c) (3) of the Internal Revenue Code and organized to encourage
interest in the fine and performing arts by providing an opportunity for the
general public to observe works of classical and contemporary artists and to
provide instruction and training for individuals in, and facilities for
experimentation and development of, the composition and presentation of the
fine and the performing arts.
20. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonstock, nonprofit performing arts organization exempt from
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code which (i)
provides professional theatrical productions at a reasonable cost to audiences in
the Commonwealth, (ii) receives financial support from the Commonwealth, (iii)
leases facilities from the Virginia Museum of Fine Arts, and (iv) is dedicated
to engendering an appreciation for theatre in the Commonwealth.
21. From July 1, 1997, through June 30, 1999 2001, 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
exclusively to acquire, reconstruct and preserve the adult home and burial place of
a signer of the Declaration of Independence and to cooperate with universities
within the Commonwealth in training artisans, architects and others in
preservation skills.
22. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit organization which is exempt from taxation pursuant
to § 501 (c) (3) of the Internal Revenue Code and from local property taxes and
organized and operated for the purpose of acquiring, renovating, constructing, and
operating a Civil War site and museum and an adjacent Civil War era residence.
23. From July 1, 1997, through June 30, 1999 2001, the sale or charges for any
room or rooms, lodgings, accommodations, or meals furnished, and tangible personal property purchased
for use or consumption by a Jewish women's nonprofit charitable corporation exempt from taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and organized to provide
(i) opportunities for health education programs, primarily regarding women's health
care, (ii) youth activities, (iii) education on issues of importance to the
community, and (iv) opportunities for doctors from Israel to participate in an
exchange program with physicians associated with medical colleges in Virginia.
24. From July 1, 1998, through June 30, 1999 2001, 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
exclusively to build and maintain through a nonprofit plan a permanent concert
audience and to cultivate in individuals an interest in good music performed by
qualified artists.
25. From July 1, 1998, through June 30, 1999 2001, all tangible personal
property, other than tangible personal property purchased for resale in the gift shop, purchased for
use or consumption by a nonprofit corporation which is exempt from taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and is organized to
preserve and exhibit objects relating to the history of the Fredericksburg area.
26. From July 1, 1998, through June 30, 1999 2001, 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 providing opportunities for cultural enrichment, educational
ventures and personal growth through musical concerts, an art league and
affordable studio and office space for artists and community groups.
27. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit, nonstock corporation exempt from taxation pursuant
to § 501 (c) (3) of the Internal Revenue Code and organized exclusively to
establish and promote a facility for the collection, maintenance, exhibition and
interpretation of the history of a city by providing a medium for the exchange
of ideas and information and for historic research, preservation and
educational purposes; by administering property; and by sponsoring cooperative
planning, research, fund-raising and public educational programs.
28. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit organization which is exempt from taxation pursuant
to § 501 (c) (3) of the Internal Revenue Code and organized exclusively to (i)
present internationally acclaimed artists in the Commonwealth, (ii) showcase
art excellence from the Commonwealth to others, and (iii) increase the
appreciation of the arts among school children.
29. From July 1, 1998, through June 30, 1999 2001, 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 operating, managing, and promoting a museum dedicated to
recording, preserving, and providing information relating to the history of a city
located in the Hampton Roads area.
30. From July 1, 1998, through June 30, 1999 2001, 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 promoting public interest and participation in the study,
research, interpretation, preservation, restoration, and dissemination of Virginia's
cultural, historical, and scientific heritage by providing resources and
support for Virginia's museums and historic sites by, among other things,
conducting education and training for museum staff and volunteers.
31. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit corporation exempt from
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and organized
exclusively to perpetuate a memorial to Holocaust victims and survivors as well as
to educate the general public through tours and lectures about the Holocaust.
§ 58.1-609.10. Miscellaneous exemptions.
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. Artificial or propane gas, firewood, coal or home heating oil used for domestic consumption. "Domestic consumption" means the use of artificial or propane gas, firewood, coal or home heating oil by an individual purchaser for other than business, commercial or industrial purposes. The Tax Commissioner shall establish by regulation a system for use by dealers in classifying individual purchases for domestic or nondomestic use based on the principal usage of such gas, wood, coal or oil. Any person making a nondomestic purchase and paying the tax pursuant to this chapter who uses any portion of such purchase for domestic use may, between the first day of the first month and the fifteenth day of the fourth month following the year of purchase, apply for a refund of the tax paid on the domestic use portion.
2. An occasional sale, as defined in § 58.1-602.
3. Tangible personal property for future use by a person for taxable lease or rental as an established business or part of an established business, or incidental or germane to such business, including a simultaneous purchase and taxable leaseback.
4. Delivery of tangible personal property outside the Commonwealth for use or consumption outside of the Commonwealth. Delivery of goods destined for foreign export to a factor or export agent shall be deemed to be delivery of goods for use or consumption outside of the Commonwealth.
5. Through June 30, 2001 sales of tangible personal property to a nonsectarian youth organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and sponsoring a national or international camping assembly within this Commonwealth for seven continuous days or more with attendance in excess of 20,000, which sale of tangible personal property is for use or consumption at such camping assembly.
6. Tangible personal property purchased with food coupons issued by the United States Department of Agriculture under the Food Stamp Program or drafts issued through the Virginia Special Supplemental Food Program for Women, Infants, and Children.
7. From July 1, 1995, through June 30, 1999 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
exclusively to promote efficiency and fairness in the offer and sale of
securities for the benefit of investors, securities issuers, and the general
public, by providing for electronic communication, filing, processing,
dissemination and review of securities registration materials, and by serving
as a database for securities law information filed with regulators having
primary and immediate authority to administer the regulation of the commerce of
securities.
8. From July 1, 1995, through June 30, 1999 2001, tangible personal property
purchased for use in the construction of improvements which are to be used solely for affordable
rental dwelling units for persons who are of the age of at least 62 years, if at least part of the
funds for site development and the construction are provided by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and if
the amount of funds which would otherwise have to be provided by the tax exempt
organization is reduced by the amount of the sales and use tax exemption. The
rental units shall be considered to be affordable if the rent charged meets the
criteria of the Federal Low Income Housing Tax Credit Program.
9. From July 1, 1995, through June 30, 1999 2001, tangible personal property
donated or sold for distribution to individuals in the United States who have
been victims of a natural disaster which has been declared a disaster for
federal aid purposes by the President of the United States.
10. From July 1, 1995, through June 30, 1999 2001, copies of medical records
purchased by an attorney or his law firm for use in case preparations.
11. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonstock, nonprofit corporation organized under the laws of the
State of Delaware which is exempt from taxation under § 501 (c) (3) of the
Internal Revenue Code and was formed for the purposes of (i) promoting the
development of the private sector of the nation of Romania and (ii) carrying out all
other purposes and policies of, and complying with, the relevant sections of
the Support For East European Democracy Act of 1989 (P.L. 101-179, 22 U.S.C. §
5401 et seq.).
12. From July 1, 1997, through June 30, 1999 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
exclusively to promote the social welfare and defend the human rights of persons
born and unborn.
13. From July 1, 1997, through June 30, 1999 2001, livestock sold at auction by
a chamber of commerce exempt from taxation under § 501 (c) (6) of the Internal
Revenue Code, provided that the proceeds of such auction are distributed to
contestants in a junior livestock show and sale.
14. From July 1, 1997, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by any civic youth organization or corporation which is organized
solely for the purpose of promoting community little league-type baseball or softball.
15. From July 1, 1997, through June 30, 1999 2001, a professional's provision
of original, revised, edited, reformatted or copied documents, including but not limited to documents
stored on or transmitted by electronic media, to its client or to third parties
in the course of the professional's rendition of services to its clientele.
16. From July 1, 1997, through June 30, 1999 2001, lodging and meals for
members paid by and tangible personal property purchased for use or consumption by a nonprofit
veterans association exempt from taxation under § 501 (c) (19) of the Internal
Revenue Code and which is organized to provide scholarships to National Guard
members and their families, extra life insurance for National Guard members, and
interest-free loans to National Guard members who have lost their full-time
jobs, homes or cars.
17. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by any organization which is organized solely for the purpose of
operating a nonprofit swim team for children ages eighteen and under.
18. From July 1, 1998, through June 30, 1999 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 promote long-distance running as a competitive sport and healthful
exercise through publications, videos, races, training runs, safety workshops,
clinics and cooperative fitness events with local communities.
19. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit corporation organized under the laws of the
Commonwealth which is exempt from federal income taxation pursuant to § 501 (c)
(3) of the Internal Revenue Code and is organized and operated exclusively to
sponsor and promote baseball programs for boys ages thirteen through eighteen
and to sponsor baseball tournaments from local through state levels.
20. From July 1, 1998, through June 30, 1999 2001, tangible personal property
purchased for use or consumption by a nonprofit organization which is exempt from federal income
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and is
organized exclusively to advance the moral character of and promote sportsmanship,
team spirit, fair play, honesty and patriotism among youth by providing and
supervising a community soccer program.
21. From July 1, 1998, through June 30, 1999 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
exclusively to promote the many historic, cultural and natural qualities of a unique
region that was once a stage for Civil War activity and continues to be a rich
resource of rural and traditional town cultures and recreational activities.
22. From July 1, 1998, through June 30, 1999 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 which is organized
for the purpose of fostering economic development by working with owners or managers
of small businesses to create jobs, make capital investments, and increase sales,
and which receives funding from the Department of Business Assistance, the U.S.
Small Business Administration, and political subdivisions of the Commonwealth.
§ 58.1-623. Sales or leases presumed subject to tax; exemption certificates.
A. All sales or leases are subject to the tax until the contrary is established. The burden of proving that a sale, distribution, lease, or storage of tangible personal property is not taxable is upon the dealer unless he takes from the taxpayer a certificate to the effect that the property is exempt under this chapter.
B. The certificate mentioned in this section shall relieve the person who takes
such certificate from any liability for the payment or collection of the tax,
except upon notice from the Tax Commissioner that such certificate is no longer
acceptable. Such certificate shall be signed by and bear the name and address
of the taxpayer,; shall indicate the number of the certificate of registration,
if any, issued to the taxpayer,; shall indicate the general character of the
tangible personal property sold, distributed, leased, or stored, or to be sold, distributed, leased,
or stored under a blanket exemption certificate,; and shall be substantially in
such form as the Tax Commissioner may prescribe. If an exemption pertains to a
nonprofit organization, other than a nonprofit church, that has qualified for a
sales and use tax exemption under §§ 58.1-609.4, 58.1-609.7, 58.1-609.8,
58.1-609.9 or § 58.1-609.10, the exemption certificate shall be valid until the
scheduled expiration of the applicable provision of such section, which
expiration date shall be stated on the exemption certificate or certificate of
registration issued to the organization.
C. If a taxpayer who gives a certificate under this section makes any use of the property other than an exempt use or retention, demonstration, or display while holding the property for resale, distribution, or lease in the regular course of business, such use shall be deemed a taxable sale by the taxpayer as of the time the property or service is first used by him, and the cost of the property to him shall be deemed the sales price of such retail sale. If the sole use of the property other than retention, demonstration, or display in the regular course of business is the rental of the property while holding it for sale, distribution, or lease, the taxpayer may elect to pay the tax on the amount of the rental charged, rather than the cost of the property to him.
D. If a taxpayer gives a certificate under this section with respect to the purchase of fungible goods and thereafter commingles these goods with other fungible goods not so purchased, but of such similarity that the identity of the constituent goods in the commingled mass cannot be determined, sales or distributions from the mass of commingled goods shall be deemed to be sales or distributions of the goods so purchased until a quantity of commingled goods equal to the quantity of purchased goods so commingled has been sold or distributed.
§ 58.1-623.1. Misuse of exemption certificates; suspension of exemptions; penalties.
A. Whenever the Tax Commissioner determines that any person has misused an exemption certificate, the Tax Commissioner, after giving such person ten days' notice in writing specifying the time and place of hearing and requiring him to show cause why the exemption should not be suspended, may suspend the exemption held by such person. The notice may be personally served or served by registered mail directed to the last known address of such person.
B. Any person who knowingly uses or gives an exemption certificate during a period of suspension of an exemption under this section shall be guilty of a Class 1 misdemeanor.
C. It shall be the duty of any person whose exemption is suspended under the provisions of this section to notify each dealer from whom purchases or leases of tangible personal property are made, of the suspension of its exemption, and of the invalidity of any exemption certificates filed with such dealers.
D. To facilitate the administration of this section, notwithstanding the provisions of § 58.1-623, the Tax Commissioner is authorized to issue exemption permits to any person who is entitled to an exemption, and to require the use of such permits in making purchases. If the Tax Commissioner issues an exemption permit to a nonprofit organization, other than a nonprofit church, that has qualified for a sales and use tax exemption under §§ 58.1-609.4, 58.1-609.7, 58.1-609.8, 58.1-609.9 or § 58.1-609.10, the provisions of subsection F of § 30-19.05 shall apply with respect thereto.
E. In lieu of the suspension of a person's exemption under subsection A of this section, the Tax Commissioner may assess a penalty of up to $1,000 for the misuse of an exemption certificate by that person or by any other person who, with the consent or knowledge of the exemption holder, has misused the certificate. The penalty shall be assessed and collected as a part of the tax, and the person so assessed may appeal the penalty pursuant to the provisions of Article 2 (§ 58.1-1820 et seq.) of Chapter 18 of this title.
F. In any instance in which the Tax Commissioner determines that there has been any misuse of an exemption certificate, the person holding the exemption shall be liable for the full amount of tax, and any interest thereon, applicable to any purchase improperly made with his exemption certificate.
G. The suspension of the exemption shall require that the person pay the full amount of the tax at the time of purchase and apply for a refund of the tax so paid. No interest shall be paid on any such refund. Upon application of the person whose certificate has been suspended, the Tax Commissioner, for good cause shown, may reinstate the person's certificate; however, any such suspension period shall run for at least one year.
H. Notwithstanding § 58.1-3, the Tax Commissioner may report any gross misuses of exemption certificates to the Secretary of Finance and the chairmen of the money committees, for their confidential use, prior to the beginning of the following session of the General Assembly.