                                 CODE OF VIRGINIA

MISCELLANEOUS EXEMPTIONS (§ 58.1-609.10)

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. Artificial or propane gas, firewood, coal or home heating oil used for
domestic consumption. &#8220;Domestic consumption&#8221; 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. An occasional sale, as defined in &#xA7; 58.1-602. A nonprofit organization
that is eligible to be granted an exemption on its purchases pursuant to &#xA7;
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. 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.

4. 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.

5. 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.

6. 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.

7. Beginning July 1, 1997, and ending July 1, 2006, a professional&#8217;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&#8217;s rendition of services to its clientele.

8. 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.

9. 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. &#xA7; 301 et seq., as
amended).

10. 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.

11. Drugs and supplies used in hemodialysis and peritoneal dialysis.

12. Special equipment installed on a motor vehicle when purchased by an
individual with a disability to enable such individual to operate the motor
vehicle.

13. 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.

14. 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.
			b. The terms &#8220;nonprescription drugs&#8221; and &#8220;proprietary
medicines&#8221; shall be defined pursuant to regulations promulgated by the
Department of Taxation. The exemption authorized in this subdivision shall not
apply to cosmetics.

15. Tangible personal property withdrawn from inventory and donated to (i) an
organization exempt from taxation under &#xA7; 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. Tangible personal property purchased by nonprofit churches that are exempt
from taxation under &#xA7; 501(c)(3) of the Internal Revenue Code, or whose real
property is exempt from local taxation pursuant to the provisions of &#xA7;
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. 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.

18. Beginning July 1, 2007, and ending July 1, 2012, multifuel heating stoves
used for heating an individual purchaser&#8217;s residence. &#8220;Multifuel
heating stoves&#8221; 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. 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 &#xA7; 501(c)(3)
or (c)(4) of the Internal Revenue Code, or (iii) donates the foodstuffs to an
organization exempt from taxation under &#xA7; 501(c)(3) or (c)(4) of the
Internal Revenue Code.

20. Beginning July 1, 2018, and ending July 1, 2030, parts, engines, and
supplies used for maintaining, repairing, or reconditioning aircraft or any
aircraft&#8217;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,
&#8220;aircraft&#8221; shall include both manned and unmanned systems. However,
for manned systems, &#8220;aircraft&#8221; shall include only aircraft with a
maximum takeoff weight of at least 2,400 pounds.

21. A gun safe with a selling price of $1,500 or less. For purposes of this
subdivision, &#8220;gun safe&#8221; 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. &#8220;Gun safe&#8221; 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. 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 &#xA7;
54.1-3303.

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.