§ 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