                                 CODE OF VIRGINIA

EXEMPTIONS FROM TAX (§ 58.1-2250)

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;

2. Alternative 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 that 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; or

3. Alternative fuel produced by the owner or lessee of an agricultural
operation, as defined in &#xA7; 3.2-300, and used (i) exclusively for farm use
by the owner or lessee or (ii) in any motor vehicles operated by the producer of
such fuel.

HISTORY: 2000, cc. 729, 758; 2009, c. 530; 2015, cc. 502, 503.