§ 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 22 (§ 58.1-2200 etseq.) of this title. Persons who are refunded any such fuel tax shall,however, be subject to the tax imposed by this chapter, unless such taxeswould 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, anypolitical subdivision of the Commonwealth, or the United States. Thisexclusion shall not apply to sales and leases to privately owned financialand other privately owned corporations chartered by the United States.Further, this exemption shall not apply to tangible personal property whichis acquired by the Commonwealth or any of its political subdivisions and thentransferred to private businesses for their use in a facility or realproperty improvement to be used by a private entity or for nongovernmentalpurposes other than tangible personal property acquired by the Herbert H.Bateman Advanced Shipbuilding and Carrier Integration Center and transferredto a Qualified Shipbuilder as defined in the third enactment of Chapter 790of the 1998 Acts of the General Assembly.
5. Aircraft subject to tax under Chapter 15 (§ 58.1-1500 et seq.) of thistitle.
6. Motor fuels and alternative fuels for use in a commercial watercraft uponwhich a fuel tax is refunded pursuant to § 58.1-2259.
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 thesupervision 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 theVirginia Port Authority and to property acquired or used by the Authority orby a nonstock, nonprofit corporation that operates a marine terminal orterminals on behalf of the Authority.
11. Sales by prisoners confined in state correctional facilities of artisticproducts personally made by the prisoners as authorized by § 53.1-46.
12. Tangible personal property for use or consumption by the VirginiaDepartment for the Blind and Vision Impaired or any nominee, as defined in §51.5-60, of such Department.
13. [Expired.]
14. Tangible personal property sold to residents and patients of the VirginiaVeterans Care Center at a canteen operated by the Department of VeteransServices.
15. Tangible personal property for use or consumption by any nonprofitorganization whose members include the Commonwealth and other states andwhich is organized for the purpose of fostering interstate cooperation andexcellence in government.
16. Tangible personal property purchased for use or consumption by any soiland conservation district which is organized in accordance with theprovisions of Article 3 (§ 10.1-506 et seq.) of Chapter 5 of Title 10.1.
17. Beginning September 1, 2004, (i) tangible personal property sold orleased to Alexandria Transit Company, Greater Lynchburg Transit Company, GRTCTransit System, or Greater Roanoke Transit Company that is owned, operated,or controlled by any county, city, or town, or any combination thereof, thatprovides public transportation services, and/or (ii) tangible personalproperty sold or leased to any county, city, or town, or any combinationthereof, that is transferred to any of the companies set forth in clause (i)owned, operated, or controlled by any county, city, or town, or anycombination thereof, that provides public transportation services.
18. (Effective until July 1, 2012) Qualified products designated as EnergyStar or WaterSense with a sales price of $2,500 or less per product purchasedfor noncommercial home or personal use. The exemption provided by thissubdivision shall apply only to sales occurring during the four-day periodthat begins each year on the Friday before the second Monday in October andends at midnight on the second Monday in October.
For the purposes of this exemption, an Energy Star qualified product is anydishwasher, clothes washer, air conditioner, ceiling fan, compact fluorescentlight bulb, dehumidifier, programmable thermostat, or refrigerator, theenergy efficiency of which has been designated by the United StatesEnvironmental Protection Agency and the United States Department of Energy asmeeting or exceeding each such agency's requirements under the Energy Starprogram. For the purposes of this exemption, WaterSense qualified productsare those that have been recognized as being water efficient by theWaterSense program sponsored by the U.S. Environmental Protection Agency asindicated by a WaterSense label.
(1993, c. 310; 1995, cc. 617, 664; 1998, c. 812; 1999, cc. 401, 471, 762,776; 2000, cc. 487, 493, 729, 758; 2002, c. 877; 2003, cc. 657, 670; 2005,cc. 46, 116; 2007, cc. 176, 817; 2008, c. 554.)
§ 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 22 (§ 58.1-2200 etseq.) of this title. Persons who are refunded any such fuel tax shall,however, be subject to the tax imposed by this chapter, unless such taxeswould 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, anypolitical subdivision of the Commonwealth, or the United States. Thisexclusion shall not apply to sales and leases to privately owned financialand other privately owned corporations chartered by the United States.Further, this exemption shall not apply to tangible personal property whichis acquired by the Commonwealth or any of its political subdivisions and thentransferred to private businesses for their use in a facility or realproperty improvement to be used by a private entity or for nongovernmentalpurposes other than tangible personal property acquired by the Herbert H.Bateman Advanced Shipbuilding and Carrier Integration Center and transferredto a Qualified Shipbuilder as defined in the third enactment of Chapter 790of the 1998 Acts of the General Assembly.
5. Aircraft subject to tax under Chapter 15 (§ 58.1-1500 et seq.) of thistitle.
6. Motor fuels and alternative fuels for use in a commercial watercraft uponwhich a fuel tax is refunded pursuant to § 58.1-2259.
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 thesupervision 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 theVirginia Port Authority and to property acquired or used by the Authority orby a nonstock, nonprofit corporation that operates a marine terminal orterminals on behalf of the Authority.
11. Sales by prisoners confined in state correctional facilities of artisticproducts personally made by the prisoners as authorized by § 53.1-46.
12. Tangible personal property for use or consumption by the VirginiaDepartment for the Blind and Vision Impaired or any nominee, as defined in §51.5-60, of such Department.
13. [Expired.]
14. Tangible personal property sold to residents and patients of the VirginiaVeterans Care Center at a canteen operated by the Department of VeteransServices.
15. Tangible personal property for use or consumption by any nonprofitorganization whose members include the Commonwealth and other states andwhich is organized for the purpose of fostering interstate cooperation andexcellence in government.
16. Tangible personal property purchased for use or consumption by any soiland conservation district which is organized in accordance with theprovisions of Article 3 (§ 10.1-506 et seq.) of Chapter 5 of Title 10.1.
17. Beginning September 1, 2004, (i) tangible personal property sold orleased to Alexandria Transit Company, Greater Lynchburg Transit Company, GRTCTransit System, or Greater Roanoke Transit Company that is owned, operated,or controlled by any county, city, or town, or any combination thereof, thatprovides public transportation services, and/or (ii) tangible personalproperty sold or leased to any county, city, or town, or any combinationthereof, that is transferred to any of the companies set forth in clause (i)owned, operated, or controlled by any county, city, or town, or anycombination thereof, that provides public transportation services.
18. (Effective until July 1, 2012) Qualified products designated as EnergyStar or WaterSense with a sales price of $2,500 or less per product purchasedfor noncommercial home or personal use. The exemption provided by thissubdivision shall apply only to sales occurring during the four-day periodthat begins each year on the Friday before the second Monday in October andends at midnight on the second Monday in October.
For the purposes of this exemption, an Energy Star qualified product is anydishwasher, clothes washer, air conditioner, ceiling fan, compact fluorescentlight bulb, dehumidifier, programmable thermostat, or refrigerator, theenergy efficiency of which has been designated by the United StatesEnvironmental Protection Agency and the United States Department of Energy asmeeting or exceeding each such agency's requirements under the Energy Starprogram. For the purposes of this exemption, WaterSense qualified productsare those that have been recognized as being water efficient by theWaterSense program sponsored by the U.S. Environmental Protection Agency asindicated by a WaterSense label.
(1993, c. 310; 1995, cc. 617, 664; 1998, c. 812; 1999, cc. 401, 471, 762,776; 2000, cc. 487, 493, 729, 758; 2002, c. 877; 2003, cc. 657, 670; 2005,cc. 46, 116; 2007, cc. 176, 817; 2008, c. 554.)
§ 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 22 (§ 58.1-2200 etseq.) of this title. Persons who are refunded any such fuel tax shall,however, be subject to the tax imposed by this chapter, unless such taxeswould 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, anypolitical subdivision of the Commonwealth, or the United States. Thisexclusion shall not apply to sales and leases to privately owned financialand other privately owned corporations chartered by the United States.Further, this exemption shall not apply to tangible personal property whichis acquired by the Commonwealth or any of its political subdivisions and thentransferred to private businesses for their use in a facility or realproperty improvement to be used by a private entity or for nongovernmentalpurposes other than tangible personal property acquired by the Herbert H.Bateman Advanced Shipbuilding and Carrier Integration Center and transferredto a Qualified Shipbuilder as defined in the third enactment of Chapter 790of the 1998 Acts of the General Assembly.
5. Aircraft subject to tax under Chapter 15 (§ 58.1-1500 et seq.) of thistitle.
6. Motor fuels and alternative fuels for use in a commercial watercraft uponwhich a fuel tax is refunded pursuant to § 58.1-2259.
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 thesupervision 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 theVirginia Port Authority and to property acquired or used by the Authority orby a nonstock, nonprofit corporation that operates a marine terminal orterminals on behalf of the Authority.
11. Sales by prisoners confined in state correctional facilities of artisticproducts personally made by the prisoners as authorized by § 53.1-46.
12. Tangible personal property for use or consumption by the VirginiaDepartment for the Blind and Vision Impaired or any nominee, as defined in §51.5-60, of such Department.
13. [Expired.]
14. Tangible personal property sold to residents and patients of the VirginiaVeterans Care Center at a canteen operated by the Department of VeteransServices.
15. Tangible personal property for use or consumption by any nonprofitorganization whose members include the Commonwealth and other states andwhich is organized for the purpose of fostering interstate cooperation andexcellence in government.
16. Tangible personal property purchased for use or consumption by any soiland conservation district which is organized in accordance with theprovisions of Article 3 (§ 10.1-506 et seq.) of Chapter 5 of Title 10.1.
17. Beginning September 1, 2004, (i) tangible personal property sold orleased to Alexandria Transit Company, Greater Lynchburg Transit Company, GRTCTransit System, or Greater Roanoke Transit Company that is owned, operated,or controlled by any county, city, or town, or any combination thereof, thatprovides public transportation services, and/or (ii) tangible personalproperty sold or leased to any county, city, or town, or any combinationthereof, that is transferred to any of the companies set forth in clause (i)owned, operated, or controlled by any county, city, or town, or anycombination thereof, that provides public transportation services.
18. (Effective until July 1, 2012) Qualified products designated as EnergyStar or WaterSense with a sales price of $2,500 or less per product purchasedfor noncommercial home or personal use. The exemption provided by thissubdivision shall apply only to sales occurring during the four-day periodthat begins each year on the Friday before the second Monday in October andends at midnight on the second Monday in October.
For the purposes of this exemption, an Energy Star qualified product is anydishwasher, clothes washer, air conditioner, ceiling fan, compact fluorescentlight bulb, dehumidifier, programmable thermostat, or refrigerator, theenergy efficiency of which has been designated by the United StatesEnvironmental Protection Agency and the United States Department of Energy asmeeting or exceeding each such agency's requirements under the Energy Starprogram. For the purposes of this exemption, WaterSense qualified productsare those that have been recognized as being water efficient by theWaterSense program sponsored by the U.S. Environmental Protection Agency asindicated by a WaterSense label.
(1993, c. 310; 1995, cc. 617, 664; 1998, c. 812; 1999, cc. 401, 471, 762,776; 2000, cc. 487, 493, 729, 758; 2002, c. 877; 2003, cc. 657, 670; 2005,cc. 46, 116; 2007, cc. 176, 817; 2008, c. 554.)
