2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 6 Retail Sales and Use Tax (58.1-600 thru 58.1-639)
58.1-609.13 Exceptions to { 58.1-609.10
58.1-609.13. Exceptions to 58.1-609.10.
Notwithstanding the provisions of subdivision 1 of 58.1-609.10, the tax imposed by a county, city or town pursuant to 58.1-605 and 58.1-606 shall apply to artificial or propane gas, firewood, coal or home heating oil used for domestic consumption as defined in subdivision 1 of 58.1-609.10, unless exempted by a duly adopted ordinance of the local governing body of a county, city or town. The provisions of this section shall not apply to fuel for domestic consumption purchased by churches organized not for profit and (i) which are exempt from taxation under 501(c)(3) of the Internal Revenue Code or (ii) whose real property is exempt from local taxation pursuant to the provisions of 58.1-3606.
(1993, c. 310.)
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