                                 CODE OF VIRGINIA

EXEMPTIONS FROM TAX (§ 58.1-2226)

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 that is
exempt from taxation under &#xA7; 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 transportation services
using emergency medical services vehicles 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 &#xA7; 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&#8217;s
destination state; or

6. Heating oil, as defined in &#xA7; 58.1-2201.

HISTORY: 2000, cc. 729, 758; 2015, cc. 502, 503.