Finance
Department of Taxation
Department of Taxation
Mandate 333
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Mandate Title:
Exemption for Property Used in the Care and Maintenance of a Nonprofit Church
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Purpose of legislation
Expand the Retail Sales and Use Tax exemption applicable to nonprofit churches that are exempt from taxation under ยง 501(c)(3) of the Internal Revenue Code to include tangible personal property used in the care or maintenance of any property owned by these churches.
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| Legislation mandating a change | Chap 758 (2007) | ||
| VAC chapters to be amended |
23 vac 10 - 210 : Retail Sales and Use Tax
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| Associated Regulatory Actions |
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