                                 CODE OF VIRGINIA

GOVERNMENTAL AND COMMODITIES EXEMPTIONS (§ 58.1-609.1)

The tax imposed by this chapter or pursuant to the authority granted in §§
58.1-605 and 58.1-606 shall not apply to the following:

1. Fuels which are subject to the tax imposed by Chapter 22 (&#xA7; 58.1-2200 et
seq.). Persons who are refunded any such fuel tax shall, however, be subject to
the tax imposed by this chapter, unless such taxes would be specifically
exempted pursuant to any provision of this section.

2. Motor vehicles, trailers, semitrailers, mobile homes and travel trailers.

3. Gas, electricity, or water when delivered to consumers through mains, lines,
or pipes.

4. Tangible personal property for use or consumption by the Commonwealth, any
political subdivision of the Commonwealth, or the United States. This exclusion
shall not apply to sales and leases to privately owned financial and other
privately owned corporations chartered by the United States. Further, this
exemption shall not apply to tangible personal property which is acquired by the
Commonwealth or any of its political subdivisions and then transferred to
private businesses for their use in a facility or real property improvement to
be used by a private entity or for nongovernmental purposes other than tangible
personal property acquired by the Herbert H. Bateman Advanced Shipbuilding and
Carrier Integration Center and transferred to a Qualified Shipbuilder as defined
in the third enactment of Chapter 790 of the 1998 Acts of the General Assembly.

5. Aircraft subject to tax under Chapter 15 (&#xA7; 58.1-1500 et seq.).

6. a. Motor fuels and alternative fuels for use in a commercial watercraft, as
defined in &#xA7; 58.1-2201, upon which a fuel tax is refunded pursuant to
&#xA7; 58.1-2259.
			b. Fuels transactions upon which a fuel tax is refunded pursuant to
subdivision A 22 of &#xA7; 58.1-2259.

7. Sales by a government agency of the official flags of the United States, the
Commonwealth of Virginia, or of any county, city or town.

8. Materials furnished by the State Board of Elections pursuant to &#xA7;&#xA7;
24.2-404 through 24.2-407.

9. Watercraft as defined in &#xA7; 58.1-1401.

10. Tangible personal property used in and about a marine terminal under the
supervision of the Virginia Port Authority for handling cargo, merchandise,
freight and equipment. This exemption shall apply to agents, lessees, sublessees
or users of tangible personal property owned by or leased to the Virginia Port
Authority and to property acquired or used by the Authority or by a nonstock,
nonprofit corporation that operates a marine terminal or terminals on behalf of
the Authority.

11. Sales by prisoners confined in state correctional facilities of artistic
products personally made by the prisoners as authorized by &#xA7; 53.1-46.

12. Tangible personal property for use or consumption by the Virginia Department
for the Blind and Vision Impaired or any nominee, as defined in &#xA7; 51.5-60,
of such Department.

13. [Expired.]

14. Tangible personal property sold to residents and patients of the Virginia
Veterans Care Center at a canteen operated by the Department of Veterans
Services.

15. Tangible personal property for use or consumption by any nonprofit
organization whose members include the Commonwealth and other states and which
is organized for the purpose of fostering interstate cooperation and excellence
in government.

16. Tangible personal property purchased for use or consumption by any soil and
conservation district which is organized in accordance with the provisions of
Article 3 (&#xA7; 10.1-506 et seq.) of Chapter 5 of Title 10.1.

17. Tangible personal property sold or leased to Alexandria Transit Company,
Greater Lynchburg Transit Company, GRTC Transit System, or Greater Roanoke
Transit Company, or to any other transit company that is owned, operated, or
controlled by any county, city, or town, or any combination thereof, that
provides public transportation services, and/or tangible personal property sold
or leased to any county, city, or town, or any combination thereof, that is
transferred to any of the companies set forth in this subdivision owned,
operated, or controlled by any county, city, or town, or any combination
thereof, that provides public transportation services.

18. [Expired.]

19. Effective through June 30, 2025, gold, silver, or platinum bullion or legal
tender coins. &#8220;Gold, silver, or platinum bullion&#8221; means gold,
silver, or platinum, and any combination thereof, that has gone through a
refining process and is in a state or condition such that its value depends on
its mass and purity and not on its form, numismatic value, or other value. Gold,
silver, or platinum bullion may contain other metals or substances, provided
that the other substances by themselves have minimal value compared with the
value of the gold, silver, or platinum. &#8220;Legal tender coins&#8221; means
coins of any metal content issued by a government as a medium of exchange or
payment of debts. &#8220;Gold, silver, or platinum bullion&#8221; and
&#8220;legal tender coins&#8221; do not include jewelry or works of art.

20. Tangible personal property sold by a sheriff at a correctional facility
pursuant to &#xA7; 53.1-127.1 and sales of prepared food within such
correctional facility.

HISTORY: 1993, c. 310; 1995, cc. 617, 664; 1998, c. 812; 1999, cc. 401, 471,
762, 776; 2000, cc. 487, 493, 729, 758; 2002, c. 877; 2003, cc. 657, 670; 2005,
cc. 46, 116; 2007, cc. 176, 817; 2008, c. 554; 2011, c. 165; 2012, cc. 95, 276;
2015, cc. 42, 382, 620, 629; 2016, cc. 34, 392; 2017, cc. 48, 445; 2022, cc. 12,
634, 643.