2006 Code of Virginia § 58.1-2250 - Exemptions from tax

58.1-2250. Exemptions from tax.

No tax shall be levied or collected pursuant to this article on:

1. Alternative fuel sold and delivered to a governmental entity for theexclusive use by the governmental entity. This exemption shall not apply withrespect to alternative fuel sold or delivered to any person operating undercontract with the governmental entity; and

2. Alternative fuel sold and delivered to a nonprofit charitable organizationwhich is exempt from taxation under 501 (c) (3) of the Internal RevenueCode and which is organized and operated exclusively for the purpose ofproviding charitable, long-distance, advanced life-support, air ambulanceservices for low-income medical patients in the Commonwealth, for theexclusive use of such organization in the operation of an aircraft.

(2000, cc. 729, 758.)