{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-609.10.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-609.10.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-609.10.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-609.10.html"}],"law_id":74403,"edition_id":1,"section_id":74403,"structure_id":12899,"section_number":"58.1-609.10","catch_line":"Miscellaneous exemptions","history":"1993, c. 310; 1995, cc. 617, 719; 1997, cc. 631, 822; 1998, c. 812; 1999, cc. 762, 776, 1040; 2000, cc. 346, 493, 505; 2001, c. 860; 2003, cc. 757, 758; 2004, cc. 515, 536; 2006, cc. 217, 331, 338, 361; 2007, cc. 84, 758; 2008, c. 569; 2009, cc. 36, 338, 833; 2010, cc. 784, 826, 866; 2017, c. 714; 2020, cc. 191, 507; 2022, cc. 8, 228, 551, 552; 2023, cc. 148, 149, 183; 2025, cc. 137, 152, 188, 199.","full_text":"The tax imposed by this chapter or pursuant to the authority granted in \u00a7\u00a7 58.1-605 and 58.1-606 shall not apply to the following:\n\n1\n\nArtificial 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\n\nAn occasional sale, as defined in § 58.1-602. A nonprofit organization that is eligible to be granted an exemption on its purchases pursuant to § 58.1-609.11, and that is otherwise eligible for the exemption pursuant to this subdivision, shall be exempt pursuant to this subdivision on its sales of (i) food, prepared food and meals and (ii) tickets to events that include the provision of food, prepared food and meals, so long as such sales take place on fewer than 24 occasions in a calendar year.3\n\nTangible 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\n\nDelivery 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\n\nTangible personal property purchased with food coupons issued by the U.S. Department of Agriculture under the Food Stamp Program or drafts issued through the Virginia Special Supplemental Food Program for Women, Infants, and Children.6\n\nTangible personal property purchased for use or consumption in the performance of maintenance and repair services at Nuclear Regulatory Commission-licensed nuclear power plants located outside the Commonwealth.7\n\nBeginning July 1, 1997, and ending July 1, 2006, 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.8\n\nSchool 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 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.9\n\nMedicines, drugs, hypodermic syringes, artificial eyes, contact lenses, eyeglasses, eyeglass cases, and contact lens storage containers when distributed free of charge, all solutions or sterilization kits or other devices applicable to the wearing or maintenance of contact lenses or eyeglasses when distributed free of charge, 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, advanced practice registered nurses, physician assistants, and veterinarians; controlled drugs purchased for use by a licensed physician, optometrist, licensed advanced practice registered nurse, or licensed physician assistant 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, optometrists, licensed advanced practice registered nurses, or licensed physician assistants engaged in the practice of medicine, optometry, or nursing; medicines and drugs purchased for use or consumption by a licensed hospital, nursing home, clinic, or similar corporation 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).10\n\nWheelchairs 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 that 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 that (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.11\n\nDrugs and supplies used in hemodialysis and peritoneal dialysis.12\n\nSpecial equipment installed on a motor vehicle when purchased by an individual with a disability to enable such individual to operate the motor vehicle.13\n\nSpecial typewriters and computers and related parts and supplies specifically designed for those products used by individuals with disabilities to communicate when such equipment is prescribed by a licensed physician.14\n\na. (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.\n\t\t\tb. 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.15\n\nTangible 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.16\n\nTangible personal property purchased by nonprofit churches that 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 that 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; 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; and property used in caring for or maintaining property owned by the church including, but not limited to, mowing equipment; and building materials installed by the church, and for which the church does not contract with a person or entity to have installed, in the public church buildings used in carrying out the work of the church and its related ministries, including, but not limited to worship services; administrative rooms; and kindergarten, elementary, and secondary schools.17\n\nMedical 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.18\n\nBeginning July 1, 2007, and ending July 1, 2012, multifuel heating stoves used for heating an individual purchaser’s residence. “Multifuel heating stoves” are stoves that are capable of burning a wide variety of alternative fuels, including, but not limited to, shelled corn, wood pellets, cherry pits, and olive pits.19\n\nFabrication of animal meat, grains, vegetables, or other foodstuffs when the purchaser (i) supplies the foodstuffs and they are consumed by the purchaser or his family, (ii) is an organization exempt from taxation under § 501(c)(3) or (c)(4) of the Internal Revenue Code, or (iii) donates the foodstuffs to an organization exempt from taxation under § 501(c)(3) or (c)(4) of the Internal Revenue Code.20\n\nBeginning July 1, 2018, and ending July 1, 2030, parts, engines, and supplies used for maintaining, repairing, or reconditioning aircraft or any aircraft’s avionics system, engine, or component parts. This exemption shall not apply to tools and other equipment not attached to or that does not become a part of the aircraft. For purposes of this subdivision, “aircraft” shall include both manned and unmanned systems. However, for manned systems, “aircraft” shall include only aircraft with a maximum takeoff weight of at least 2,400 pounds.21\n\nA gun safe with a selling price of $1,500 or less. For purposes of this subdivision, “gun safe” means a safe or vault that is (i) commercially available, (ii) secured with a digital or dial combination locking mechanism or biometric locking mechanism, and (iii) designed for the storage of a firearm or of ammunition for use in a firearm. “Gun safe” does not include a glass-faced cabinet. Any discount, coupon, or other credit offered by the retailer or a vendor of the retailer to reduce the final price to the customer shall be taken into account in determining the selling price for purposes of this exemption.22\n\nBeginning July 1, 2022, and ending July 1, 2028, prescription medicines and drugs purchased by veterinarians and administered or dispensed to patients within a veterinarian-client-patient relationship as defined in § 54.1-3303.","order_by":null,"text":{"0":{"id":267376,"text":"The tax imposed by this chapter or pursuant to the authority granted in \u00a7\u00a7 58.1-605 and 58.1-606 shall not apply to the following:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":267377,"text":"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.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":267378,"text":"An occasional sale, as defined in § 58.1-602. A nonprofit organization that is eligible to be granted an exemption on its purchases pursuant to § 58.1-609.11, and that is otherwise eligible for the exemption pursuant to this subdivision, shall be exempt pursuant to this subdivision on its sales of (i) food, prepared food and meals and (ii) tickets to events that include the provision of food, prepared food and meals, so long as such sales take place on fewer than 24 occasions in a calendar year.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":267379,"text":"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.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":267380,"text":"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.","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":267381,"text":"Tangible personal property purchased with food coupons issued by the U.S. Department of Agriculture under the Food Stamp Program or drafts issued through the Virginia Special Supplemental Food Program for Women, Infants, and Children.","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"6":{"id":267382,"text":"Tangible personal property purchased for use or consumption in the performance of maintenance and repair services at Nuclear Regulatory Commission-licensed nuclear power plants located outside the Commonwealth.","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5","next_prefix":"7"},"7":{"id":267383,"text":"Beginning July 1, 1997, and ending July 1, 2006, 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.","type":"section","prefixes":["7"],"prefix":"7","entire_prefix":"7","prefix_anchor":"7","level":1,"prior_prefix":"6","next_prefix":"8"},"8":{"id":267384,"text":"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 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.","type":"section","prefixes":["8"],"prefix":"8","entire_prefix":"8","prefix_anchor":"8","level":1,"prior_prefix":"7","next_prefix":"9"},"9":{"id":267385,"text":"Medicines, drugs, hypodermic syringes, artificial eyes, contact lenses, eyeglasses, eyeglass cases, and contact lens storage containers when distributed free of charge, all solutions or sterilization kits or other devices applicable to the wearing or maintenance of contact lenses or eyeglasses when distributed free of charge, 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, advanced practice registered nurses, physician assistants, and veterinarians; controlled drugs purchased for use by a licensed physician, optometrist, licensed advanced practice registered nurse, or licensed physician assistant 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, optometrists, licensed advanced practice registered nurses, or licensed physician assistants engaged in the practice of medicine, optometry, or nursing; medicines and drugs purchased for use or consumption by a licensed hospital, nursing home, clinic, or similar corporation 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).","type":"section","prefixes":["9"],"prefix":"9","entire_prefix":"9","prefix_anchor":"9","level":1,"prior_prefix":"8","next_prefix":"10"},"10":{"id":267386,"text":"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 that 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 that (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.","type":"section","prefixes":["10"],"prefix":"10","entire_prefix":"10","prefix_anchor":"10","level":1,"prior_prefix":"9","next_prefix":"11"},"11":{"id":267387,"text":"Drugs and supplies used in hemodialysis and peritoneal dialysis.","type":"section","prefixes":["11"],"prefix":"11","entire_prefix":"11","prefix_anchor":"11","level":1,"prior_prefix":"10","next_prefix":"12"},"12":{"id":267388,"text":"Special equipment installed on a motor vehicle when purchased by an individual with a disability to enable such individual to operate the motor vehicle.","type":"section","prefixes":["12"],"prefix":"12","entire_prefix":"12","prefix_anchor":"12","level":1,"prior_prefix":"11","next_prefix":"13"},"13":{"id":267389,"text":"Special typewriters and computers and related parts and supplies specifically designed for those products used by individuals with disabilities to communicate when such equipment is prescribed by a licensed physician.","type":"section","prefixes":["13"],"prefix":"13","entire_prefix":"13","prefix_anchor":"13","level":1,"prior_prefix":"12","next_prefix":"14"},"14":{"id":267390,"text":"a. (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.\n\t\t\tb. 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.","type":"section","prefixes":["14"],"prefix":"14","entire_prefix":"14","prefix_anchor":"14","level":1,"prior_prefix":"13","next_prefix":"15"},"15":{"id":267391,"text":"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.","type":"section","prefixes":["15"],"prefix":"15","entire_prefix":"15","prefix_anchor":"15","level":1,"prior_prefix":"14","next_prefix":"16"},"16":{"id":267392,"text":"Tangible personal property purchased by nonprofit churches that 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 that 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; 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; and property used in caring for or maintaining property owned by the church including, but not limited to, mowing equipment; and building materials installed by the church, and for which the church does not contract with a person or entity to have installed, in the public church buildings used in carrying out the work of the church and its related ministries, including, but not limited to worship services; administrative rooms; and kindergarten, elementary, and secondary schools.","type":"section","prefixes":["16"],"prefix":"16","entire_prefix":"16","prefix_anchor":"16","level":1,"prior_prefix":"15","next_prefix":"17"},"17":{"id":267393,"text":"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.","type":"section","prefixes":["17"],"prefix":"17","entire_prefix":"17","prefix_anchor":"17","level":1,"prior_prefix":"16","next_prefix":"18"},"18":{"id":267394,"text":"Beginning July 1, 2007, and ending July 1, 2012, multifuel heating stoves used for heating an individual purchaser’s residence. “Multifuel heating stoves” are stoves that are capable of burning a wide variety of alternative fuels, including, but not limited to, shelled corn, wood pellets, cherry pits, and olive pits.","type":"section","prefixes":["18"],"prefix":"18","entire_prefix":"18","prefix_anchor":"18","level":1,"prior_prefix":"17","next_prefix":"19"},"19":{"id":267395,"text":"Fabrication of animal meat, grains, vegetables, or other foodstuffs when the purchaser (i) supplies the foodstuffs and they are consumed by the purchaser or his family, (ii) is an organization exempt from taxation under § 501(c)(3) or (c)(4) of the Internal Revenue Code, or (iii) donates the foodstuffs to an organization exempt from taxation under § 501(c)(3) or (c)(4) of the Internal Revenue Code.","type":"section","prefixes":["19"],"prefix":"19","entire_prefix":"19","prefix_anchor":"19","level":1,"prior_prefix":"18","next_prefix":"20"},"20":{"id":267396,"text":"Beginning July 1, 2018, and ending July 1, 2030, parts, engines, and supplies used for maintaining, repairing, or reconditioning aircraft or any aircraft’s avionics system, engine, or component parts. This exemption shall not apply to tools and other equipment not attached to or that does not become a part of the aircraft. For purposes of this subdivision, “aircraft” shall include both manned and unmanned systems. However, for manned systems, “aircraft” shall include only aircraft with a maximum takeoff weight of at least 2,400 pounds.","type":"section","prefixes":["20"],"prefix":"20","entire_prefix":"20","prefix_anchor":"20","level":1,"prior_prefix":"19","next_prefix":"21"},"21":{"id":267397,"text":"A gun safe with a selling price of $1,500 or less. For purposes of this subdivision, “gun safe” means a safe or vault that is (i) commercially available, (ii) secured with a digital or dial combination locking mechanism or biometric locking mechanism, and (iii) designed for the storage of a firearm or of ammunition for use in a firearm. “Gun safe” does not include a glass-faced cabinet. Any discount, coupon, or other credit offered by the retailer or a vendor of the retailer to reduce the final price to the customer shall be taken into account in determining the selling price for purposes of this exemption.","type":"section","prefixes":["21"],"prefix":"21","entire_prefix":"21","prefix_anchor":"21","level":1,"prior_prefix":"20","next_prefix":"22"},"22":{"id":267398,"text":"Beginning July 1, 2022, and ending July 1, 2028, prescription medicines and drugs purchased by veterinarians and administered or dispensed to patients within a veterinarian-client-patient relationship as defined in § 54.1-3303.","type":"section","prefixes":["22"],"prefix":"22","entire_prefix":"22","prefix_anchor":"22","level":1,"prior_prefix":"21"}},"ancestry":[{"id":12899,"edition_id":1,"name":"Retail Sales and Use Tax","identifier":"6","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:43:59","date_modified":"2026-06-26 03:43:59","permalink":{"id":254543,"object_type":"structure","relational_id":12899,"identifier":"6","token":"58.1\/I\/6","url":"\/58.1\/I\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":63208,"structure_id":12899,"section_number":"58.1-600","catch_line":"Short title","url":"\/58.1-600\/","token":"58.1\/I\/6\/58.1-600","metadata":false},{"id":54017,"structure_id":12899,"section_number":"58.1-601","catch_line":"Administration of chapter","url":"\/58.1-601\/","token":"58.1\/I\/6\/58.1-601","metadata":false},{"id":78097,"structure_id":12899,"section_number":"58.1-602","catch_line":"Definitions","url":"\/58.1-602\/","token":"58.1\/I\/6\/58.1-602","metadata":false},{"id":75736,"structure_id":12899,"section_number":"58.1-602.1","catch_line":"Repealed","url":"\/58.1-602.1\/","token":"58.1\/I\/6\/58.1-602.1","metadata":false},{"id":81537,"structure_id":12899,"section_number":"58.1-603","catch_line":"(Contingent effective date) Imposition of sales tax","url":"\/58.1-603\/","token":"58.1\/I\/6\/58.1-603","metadata":false},{"id":85728,"structure_id":12899,"section_number":"58.1-603.1","catch_line":"(For contingent effective date, see Acts 2020, c. 1235; for contingent expiration date, see Acts 2013, c. 766) Additional state sales tax in certain counties and cities","url":"\/58.1-603.1\/","token":"58.1\/I\/6\/58.1-603.1","metadata":false},{"id":67208,"structure_id":12899,"section_number":"58.1-603.2","catch_line":"(For contingent expiration date, see Acts 2018, c. 850) Additional state sales and use tax in certain counties and cities of historic significance; Historic Triangle Marketing Fund","url":"\/58.1-603.2\/","token":"58.1\/I\/6\/58.1-603.2","metadata":false},{"id":56214,"structure_id":12899,"section_number":"58.1-604","catch_line":"(Contingent effective date) Imposition of use 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commodities exemptions","url":"\/58.1-609.1\/","token":"58.1\/I\/6\/58.1-609.1","metadata":false},"next_section":{"id":64022,"structure_id":12899,"section_number":"58.1-609.11","catch_line":"Exemptions for nonprofit entities","url":"\/58.1-609.11\/","token":"58.1\/I\/6\/58.1-609.11","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-609.10\/","history_text":"

This law was first created in 1993. The record of its establishment is cataloged in chapter 310 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1993 \u201cActs\u201d aren\u2019t available online. It has been modified 18 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1995, chapters 617<\/a> and 719<\/a>; in 1997, chapters 631<\/a> and 822<\/a>; in 1998, chapter 812<\/a>; in 1999, chapters 762<\/a>, 776<\/a>, and 1040<\/a>; in 2000, chapters 346<\/a>, 493<\/a>, and 505<\/a>; in 2001, chapter 860<\/a>; in 2003, chapters 757<\/a> and 758<\/a>; in 2004, chapters 515<\/a> and 536<\/a>; in 2006, chapters 217<\/a>, 331<\/a>, 338<\/a>, and 361<\/a>; in 2007, chapters 84<\/a> and 758<\/a>; in 2008, chapter 569<\/a>; in 2009, chapters 36<\/a>, 338<\/a>, and 833<\/a>; in 2010, chapters 784<\/a>, 826<\/a>, and 866<\/a>; in 2017, chapter 714<\/a>; in 2020, chapters 191<\/a> and 507<\/a>; in 2022, chapters 8<\/a>, 228<\/a>, 551<\/a>, and 552<\/a>; in 2023, chapters 148<\/a>, 149<\/a>, and 183<\/a>; in 2025, chapters 137<\/a>, 152<\/a>, 188<\/a>, and 199<\/a>.<\/p>","references":[{"id":64022,"section_number":"58.1-609.11","catch_line":"Exemptions for nonprofit entities","order_by":null,"url":"\/58.1-609.11\/"},{"id":68864,"section_number":"58.1-609.12","catch_line":"Reports to General Assembly on tax exemptions studies","order_by":null,"url":"\/58.1-609.12\/"},{"id":81042,"section_number":"58.1-609.13","catch_line":"Exceptions to \u00a7 58.1-609.10","order_by":null,"url":"\/58.1-609.13\/"},{"id":69050,"section_number":"58.1-609.3","catch_line":"Commercial and industrial exemptions","order_by":null,"url":"\/58.1-609.3\/"},{"id":74994,"section_number":"58.1-610","catch_line":"Contractors","order_by":null,"url":"\/58.1-610\/"},{"id":78154,"section_number":"58.1-629","catch_line":"Sale of business","order_by":null,"url":"\/58.1-629\/"}],"refers_to":[{"id":85347,"section_number":"54.1-3303","catch_line":"Prescriptions to be issued and drugs to be dispensed for medical or therapeutic purposes only","order_by":null,"url":"\/54.1-3303\/"},{"id":64424,"section_number":"58.1-3606","catch_line":"Property exempt from taxation by classification","order_by":null,"url":"\/58.1-3606\/"},{"id":78097,"section_number":"58.1-602","catch_line":"Definitions","order_by":null,"url":"\/58.1-602\/"},{"id":64845,"section_number":"58.1-605","catch_line":"To what extent and under what conditions cities and counties may levy local sales taxes; collection thereof by Commonwealth and return of revenue to each city or county entitled thereto","order_by":null,"url":"\/58.1-605\/"},{"id":85798,"section_number":"58.1-606","catch_line":"To what extent and under what conditions cities and counties may levy local use tax; collection thereof by Commonwealth and return of revenues to the cities and counties","order_by":null,"url":"\/58.1-606\/"},{"id":64022,"section_number":"58.1-609.11","catch_line":"Exemptions for nonprofit entities","order_by":null,"url":"\/58.1-609.11\/"}],"permalink":{"id":254649,"object_type":"law","relational_id":74403,"identifier":"58.1-609.10","token":"58.1\/I\/6\/58.1-609.10","url":"\/58.1-609.10\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-609.10\/","token":"58.1\/I\/6\/58.1-609.10","dublin_core":{"Title":"Miscellaneous exemptions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-609.10","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The tax imposed by this chapter or pursuant to the authority granted in \u00a7\u00a7 58.1-605<\/a> and 58.1-606<\/a> shall not apply to the following:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Artificial or propane gas, firewood, coal or home heating oil used for domestic consumption<\/span>. “Domestic consumption<\/span>” means the use<\/span> of artificial or propane gas, firewood, coal or home heating oil by an individual purchaser for other than business<\/span>, commercial or industrial purposes. The Tax Commissioner<\/span> shall establish by regulation a system for use<\/span> by dealers in classifying individual purchases for domestic or nondomestic use<\/span> based on the principal usage of such gas, wood, coal or oil. Any person<\/span> making a nondomestic purchase and paying the tax pursuant to this chapter who uses<\/span> any portion of such purchase for domestic use<\/span> 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<\/span> portion. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> An occasional sale<\/span>, as defined in § 58.1-602<\/a>. A nonprofit organization that is eligible to be granted an exemption on its purchases pursuant to § 58.1-609.11<\/a>, and that is otherwise eligible for the exemption pursuant to this subdivision, shall be exempt pursuant to this subdivision on its sales<\/span> of (i) food, prepared food and meals and (ii) tickets to events that include the provision of food, prepared food and meals, so long as such sales<\/span> take place on fewer than 24 occasions in a calendar year. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Tangible personal property<\/span> for future use<\/span> by a person<\/span> for taxable lease or rental<\/span> as an established business<\/span> or part of an established business<\/span>, or incidental or germane to such business<\/span>, including a simultaneous purchase and taxable leaseback. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Delivery of tangible personal property<\/span> outside the Commonwealth for use<\/span> 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<\/span> or consumption outside of the Commonwealth. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Tangible personal property<\/span> purchased with food coupons issued by the U.S. Department<\/span> of Agriculture under the Food Stamp Program or drafts issued through the Virginia Special Supplemental Food Program for Women, Infants, and Children. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Tangible personal property<\/span> purchased for use<\/span> or consumption in the performance of maintenance and repair services at Nuclear Regulatory Commission-licensed nuclear power plants located outside the Commonwealth. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Beginning July 1, 1997, and ending July 1, 2006, 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. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> 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<\/span> by students attending a 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<\/span> or instructor of such institution of learning as required textbooks for students attending courses at such institution. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> Medicines, drugs, hypodermic syringes, artificial eyes, contact lenses, eyeglasses, eyeglass cases, and contact lens storage<\/span> containers when distributed free of charge, all solutions or sterilization kits or other devices applicable to the wearing or maintenance of contact lenses or eyeglasses when distributed free of charge, and hearing<\/span> aids dispensed by or sold on prescriptions or work orders<\/span> of licensed physicians, dentists, optometrists, ophthalmologists, opticians, audiologists, hearing<\/span> aid dealers and fitters, advanced practice registered nurses, physician assistants, and veterinarians; controlled drugs purchased for use<\/span> by a licensed physician, optometrist, licensed advanced practice registered nurse, or licensed physician assistant 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, optometrists, licensed advanced practice registered nurses, or licensed physician assistants engaged in the practice of medicine, optometry, or nursing; medicines and drugs purchased for use<\/span> or consumption by a licensed hospital, nursing home, clinic, or similar corporation 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). <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

10.<\/span> 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 that 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<\/span> by such individual. Durable medical equipment is equipment that (i) can withstand repeated use<\/span>, (ii) is primarily and customarily used to serve a medical purpose, (iii) generally is not useful to a person<\/span> in the absence of illness or injury, and (iv) is appropriate for use<\/span> in the home. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

11.<\/span> Drugs and supplies used in hemodialysis and peritoneal dialysis. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

12.<\/span> Special equipment installed on a motor vehicle<\/span> when purchased by an individual with a disability to enable such individual to operate the motor vehicle<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

13.<\/span> Special typewriters and computers and related parts and supplies specifically designed for those products used by individuals with disabilities to communicate when such equipment is prescribed by a licensed physician. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

14.<\/span> a. (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<\/span> and constituent elements and ingredients.\n\t\t\tb. The terms “nonprescription drugs” and “proprietary medicines” shall be defined pursuant to regulations promulgated by the Department<\/span> of Taxation. The exemption authorized in this subdivision shall not apply to cosmetics. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

15.<\/span> Tangible personal property<\/span> 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. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

16.<\/span> Tangible personal property<\/span> purchased by nonprofit churches that 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<\/a>, for use<\/span> (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 that do not contain paid advertising<\/span> and are used in carrying out the work of the church; gifts including food for distribution<\/span> outside the public church building; food, disposable serving items, cleaning supplies and teaching materials<\/span> 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; and property used in caring for or maintaining property owned by the church including, but not limited to, mowing equipment; and building materials<\/span> installed by the church, and for which the church does not contract<\/span> with a person<\/span> or entity to have installed, in the public church buildings used in carrying out the work of the church and its related ministries, including, but not limited to worship services; administrative rooms; and kindergarten, elementary, and secondary schools. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

17.<\/span> 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<\/span> of Medical Assistance Services provider agreement. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

18.<\/span> Beginning July 1, 2007, and ending July 1, 2012, multifuel heating stoves used for heating an individual purchaser’s residence. “Multifuel heating stoves” are stoves that are capable of burning a wide variety of alternative fuels, including, but not limited to, shelled corn, wood pellets, cherry pits, and olive pits. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

19.<\/span> Fabrication of animal meat, grains, vegetables, or other foodstuffs when the purchaser (i) supplies the foodstuffs and they are consumed by the purchaser or his family, (ii) is an organization exempt from taxation under § 501(c)(3) or (c)(4) of the Internal Revenue Code, or (iii) donates the foodstuffs to an organization exempt from taxation under § 501(c)(3) or (c)(4) of the Internal Revenue Code. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

20.<\/span> Beginning July 1, 2018, and ending July 1, 2030, parts, engines, and supplies used for maintaining, repairing, or reconditioning aircraft<\/span> or any aircraft<\/span>’s avionics system, engine, or component parts. This exemption shall not apply to tools and other equipment not attached to or that does not become a part of the aircraft<\/span>. For purposes of this subdivision, “aircraft<\/span>” shall include both manned and unmanned systems. However, for manned systems, “aircraft<\/span>” shall include only aircraft<\/span> with a maximum takeoff weight of at least 2,400 pounds. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

21.<\/span> A gun safe<\/span> with a selling price of $1,500 or less. For purposes of this subdivision, “gun safe<\/span>” means a safe or vault that is (i) commercially available, (ii) secured with a digital or dial combination locking mechanism or biometric locking mechanism, and (iii) designed for the storage<\/span> of a firearm or of ammunition for use<\/span> in a firearm. “Gun safe<\/span>” does not include a glass-faced cabinet. Any discount, coupon, or other credit offered by the retailer<\/span> or a vendor of the retailer<\/span> to reduce the final price to the customer shall be taken into account in determining the selling price for purposes of this exemption. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

22.<\/span> Beginning July 1, 2022, and ending July 1, 2028, prescription medicines and drugs purchased by veterinarians and administered or dispensed to patients within a veterinarian-client-patient relationship as defined in § 54.1-3303<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nMISCELLANEOUS EXEMPTIONS (\u00a7 58.1-609.10)\n\nThe tax imposed by this chapter or pursuant to the authority granted in \u00a7\u00a7\n58.1-605 and 58.1-606 shall not apply to the following:\n\n1. Artificial or propane gas, firewood, coal or home heating oil used for\ndomestic consumption. “Domestic consumption” means the use of\nartificial or propane gas, firewood, coal or home heating oil by an individual\npurchaser for other than business, commercial or industrial purposes. The Tax\nCommissioner shall establish by regulation a system for use by dealers in\nclassifying individual purchases for domestic or nondomestic use based on the\nprincipal usage of such gas, wood, coal or oil. Any person making a nondomestic\npurchase and paying the tax pursuant to this chapter who uses any portion of\nsuch purchase for domestic use may, between the first day of the first month and\nthe fifteenth day of the fourth month following the year of purchase, apply for\na refund of the tax paid on the domestic use portion.\n\n2. An occasional sale, as defined in § 58.1-602. A nonprofit organization\nthat is eligible to be granted an exemption on its purchases pursuant to §\n58.1-609.11, and that is otherwise eligible for the exemption pursuant to this\nsubdivision, shall be exempt pursuant to this subdivision on its sales of (i)\nfood, prepared food and meals and (ii) tickets to events that include the\nprovision of food, prepared food and meals, so long as such sales take place on\nfewer than 24 occasions in a calendar year.\n\n3. Tangible personal property for future use by a person for taxable lease or\nrental as an established business or part of an established business, or\nincidental or germane to such business, including a simultaneous purchase and\ntaxable leaseback.\n\n4. Delivery of tangible personal property outside the Commonwealth for use or\nconsumption outside of the Commonwealth. Delivery of goods destined for foreign\nexport to a factor or export agent shall be deemed to be delivery of goods for\nuse or consumption outside of the Commonwealth.\n\n5. Tangible personal property purchased with food coupons issued by the U.S.\nDepartment of Agriculture under the Food Stamp Program or drafts issued through\nthe Virginia Special Supplemental Food Program for Women, Infants, and Children.\n\n6. Tangible personal property purchased for use or consumption in the\nperformance of maintenance and repair services at Nuclear Regulatory\nCommission-licensed nuclear power plants located outside the Commonwealth.\n\n7. Beginning July 1, 1997, and ending July 1, 2006, a professional’s\nprovision of original, revised, edited, reformatted or copied documents,\nincluding but not limited to documents stored on or transmitted by electronic\nmedia, to its client or to third parties in the course of the\nprofessional’s rendition of services to its clientele.\n\n8. School lunches sold and served to pupils and employees of schools and\nsubsidized by government; school textbooks sold by a local board or authorized\nagency thereof; and school textbooks sold for use by students attending a\ncollege or other institution of learning, when sold (i) by such institution of\nlearning or (ii) by any other dealer, when such textbooks have been certified by\na department or instructor of such institution of learning as required textbooks\nfor students attending courses at such institution.\n\n9. Medicines, drugs, hypodermic syringes, artificial eyes, contact lenses,\neyeglasses, eyeglass cases, and contact lens storage containers when distributed\nfree of charge, all solutions or sterilization kits or other devices applicable\nto the wearing or maintenance of contact lenses or eyeglasses when distributed\nfree of charge, and hearing aids dispensed by or sold on prescriptions or work\norders of licensed physicians, dentists, optometrists, ophthalmologists,\nopticians, audiologists, hearing aid dealers and fitters, advanced practice\nregistered nurses, physician assistants, and veterinarians; controlled drugs\npurchased for use by a licensed physician, optometrist, licensed advanced\npractice registered nurse, or licensed physician assistant in his professional\npractice, regardless of whether such practice is organized as a sole\nproprietorship, partnership, or professional corporation, or any other type of\ncorporation in which the shareholders and operators are all licensed physicians,\noptometrists, licensed advanced practice registered nurses, or licensed\nphysician assistants engaged in the practice of medicine, optometry, or nursing;\nmedicines and drugs purchased for use or consumption by a licensed hospital,\nnursing home, clinic, or similar corporation not otherwise exempt under this\nsection; and samples of prescription drugs and medicines and their packaging\ndistributed free of charge to authorized recipients in accordance with the\nfederal Food, Drug, and Cosmetic Act (21 U.S.C.A. § 301 et seq., as\namended).\n\n10. Wheelchairs and parts therefor, braces, crutches, prosthetic devices,\northopedic appliances, catheters, urinary accessories, other durable medical\nequipment and devices, and related parts and supplies specifically designed for\nthose products; and insulin and insulin syringes, and equipment, devices or\nchemical reagents that may be used by a diabetic to test or monitor blood or\nurine, when such items or parts are purchased by or on behalf of an individual\nfor use by such individual. Durable medical equipment is equipment that (i) can\nwithstand repeated use, (ii) is primarily and customarily used to serve a\nmedical purpose, (iii) generally is not useful to a person in the absence of\nillness or injury, and (iv) is appropriate for use in the home.\n\n11. Drugs and supplies used in hemodialysis and peritoneal dialysis.\n\n12. Special equipment installed on a motor vehicle when purchased by an\nindividual with a disability to enable such individual to operate the motor\nvehicle.\n\n13. Special typewriters and computers and related parts and supplies\nspecifically designed for those products used by individuals with disabilities\nto communicate when such equipment is prescribed by a licensed physician.\n\n14. a. (i) Any nonprescription drugs and proprietary medicines purchased for\nthe cure, mitigation, treatment, or prevention of disease in human beings and\n(ii) any samples of nonprescription drugs and proprietary medicines distributed\nfree of charge by the manufacturer, including packaging materials and\nconstituent elements and ingredients.\n\t\t\tb. The terms “nonprescription drugs” and “proprietary\nmedicines” shall be defined pursuant to regulations promulgated by the\nDepartment of Taxation. The exemption authorized in this subdivision shall not\napply to cosmetics.\n\n15. Tangible personal property withdrawn from inventory and donated to (i) an\norganization exempt from taxation under § 501(c)(3) of the Internal Revenue\nCode or (ii) the Commonwealth, any political subdivision of the Commonwealth, or\nany school, agency, or instrumentality thereof.\n\n16. Tangible personal property purchased by nonprofit churches that are exempt\nfrom taxation under § 501(c)(3) of the Internal Revenue Code, or whose real\nproperty is exempt from local taxation pursuant to the provisions of §\n58.1-3606, for use (i) in religious worship services by a congregation or church\nmembership while meeting together in a single location and (ii) in the\nlibraries, offices, meeting or counseling rooms or other rooms in the public\nchurch buildings used in carrying out the work of the church and its related\nministries, including kindergarten, elementary and secondary schools. The\nexemption for such churches shall also include baptistries; bulletins, programs,\nnewspapers and newsletters that do not contain paid advertising and are used in\ncarrying out the work of the church; gifts including food for distribution\noutside the public church building; food, disposable serving items, cleaning\nsupplies and teaching materials used in the operation of camps or conference\ncenters by the church or an organization composed of churches that are exempt\nunder this subdivision and which are used in carrying out the work of the church\nor churches; and property used in caring for or maintaining property owned by\nthe church including, but not limited to, mowing equipment; and building\nmaterials installed by the church, and for which the church does not contract\nwith a person or entity to have installed, in the public church buildings used\nin carrying out the work of the church and its related ministries, including,\nbut not limited to worship services; administrative rooms; and kindergarten,\nelementary, and secondary schools.\n\n17. Medical products and supplies, which are otherwise taxable, such as\nbandages, gauze dressings, incontinence products and wound-care products, when\npurchased by a Medicaid recipient through a Department of Medical Assistance\nServices provider agreement.\n\n18. Beginning July 1, 2007, and ending July 1, 2012, multifuel heating stoves\nused for heating an individual purchaser’s residence. “Multifuel\nheating stoves” are stoves that are capable of burning a wide variety of\nalternative fuels, including, but not limited to, shelled corn, wood pellets,\ncherry pits, and olive pits.\n\n19. Fabrication of animal meat, grains, vegetables, or other foodstuffs when the\npurchaser (i) supplies the foodstuffs and they are consumed by the purchaser or\nhis family, (ii) is an organization exempt from taxation under § 501(c)(3)\nor (c)(4) of the Internal Revenue Code, or (iii) donates the foodstuffs to an\norganization exempt from taxation under § 501(c)(3) or (c)(4) of the\nInternal Revenue Code.\n\n20. Beginning July 1, 2018, and ending July 1, 2030, parts, engines, and\nsupplies used for maintaining, repairing, or reconditioning aircraft or any\naircraft’s avionics system, engine, or component parts. This exemption\nshall not apply to tools and other equipment not attached to or that does not\nbecome a part of the aircraft. For purposes of this subdivision,\n“aircraft” shall include both manned and unmanned systems. However,\nfor manned systems, “aircraft” shall include only aircraft with a\nmaximum takeoff weight of at least 2,400 pounds.\n\n21. A gun safe with a selling price of $1,500 or less. For purposes of this\nsubdivision, “gun safe” means a safe or vault that is (i)\ncommercially available, (ii) secured with a digital or dial combination locking\nmechanism or biometric locking mechanism, and (iii) designed for the storage of\na firearm or of ammunition for use in a firearm. “Gun safe” does not\ninclude a glass-faced cabinet. Any discount, coupon, or other credit offered by\nthe retailer or a vendor of the retailer to reduce the final price to the\ncustomer shall be taken into account in determining the selling price for\npurposes of this exemption.\n\n22. Beginning July 1, 2022, and ending July 1, 2028, prescription medicines and\ndrugs purchased by veterinarians and administered or dispensed to patients\nwithin a veterinarian-client-patient relationship as defined in §\n54.1-3303.\n\nHISTORY: 1993, c. 310; 1995, cc. 617, 719; 1997, cc. 631, 822; 1998, c. 812;\n1999, cc. 762, 776, 1040; 2000, cc. 346, 493, 505; 2001, c. 860; 2003, cc. 757,\n758; 2004, cc. 515, 536; 2006, cc. 217, 331, 338, 361; 2007, cc. 84, 758; 2008,\nc. 569; 2009, cc. 36, 338, 833; 2010, cc. 784, 826, 866; 2017, c. 714; 2020, cc.\n191, 507; 2022, cc. 8, 228, 551, 552; 2023, cc. 148, 149, 183; 2025, cc. 137,\n152, 188, 199.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}