Code of Virginia - Title 58.1 Taxation - Section 58.1-2250 Exemptions from tax

§ 58.1-2250. Exemptions from tax

No tax shall be levied or collected pursuant to this article on:

1. Alternative fuel sold and delivered to a governmental entity for the exclusive use by the governmental entity. This exemption shall not apply with respect to alternative fuel sold or delivered to any person operating under contract with the governmental entity; and

2. Alternative 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.

(2000, cc. 729, 758.)

Sections:  Previous  58.1-2243  58.1-2244  58.1-2245  58.1-2246  58.1-2247  58.1-2248  58.1-2249  58.1-2250  58.1-2251  58.1-2252  58.1-2253  58.1-2254  58.1-2255  58.1-2256  58.1-2257  Next

Last modified: April 3, 2009