§ 58.1-2226. Exemptions from tax
No tax shall be levied or collected pursuant to this chapter on:
1. Motor fuel sold and delivered to a governmental entity for the exclusive use by the governmental entity. This exemption shall not apply with respect to fuel sold or delivered to any person operating under contract with the governmental entity;
2. Motor fuel sold and delivered to 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, for the exclusive use of such organization in the operation of an aircraft;
3. Bonded aviation jet fuel;
4. Dyed diesel fuel, except as provided in subdivision A 1 of § 58.1-2225;
5. Motor fuel removed, by transport truck or another means of transfer outside the terminal transfer system, from a terminal for export, if the supplier of the motor fuel collects tax on the fuel at the rate of the motor fuel's destination state; or
6. Heating oil, as defined in § 58.1-2201.
(2000, cc. 729, 758.)
Sections: Previous 58.1-2219 58.1-2220 58.1-2221 58.1-2222 58.1-2223 58.1-2224 58.1-2225 58.1-2226 58.1-2227 58.1-2228 58.1-2229 58.1-2230 58.1-2231 58.1-2232 58.1-2233 NextLast modified: April 16, 2009