§ 51.5-98

Exemption from taxation; collection and remittance of sales and meals taxes

A. Except as hereinafter provided, the Department, its nominee, and blind persons operating vending stands or other business enterprises under the jurisdiction of the Department shall be exempt from all state and local taxes.

B. Notwithstanding the provisions of subsection A, blind persons operating vending stands or other business enterprises under the jurisdiction of the Department shall be liable for the collection and remittance of any state or local retail sales taxes imposed or authorized by Chapter 6 (§ 58.1-600 et seq.) of Title 58.1 and local meals taxes imposed or authorized by Chapter 38 (§ 58.1-3800 et seq.) of Title 58.1 that are actually collected or collectible from the purchaser unless the property on which such vending stands or other business enterprises are located has been acquired and used by the United States for any military or naval purpose within the Commonwealth and a post exchange or tax exempt concession is located and operated on such land, in which case such blind persons shall not be liable for the collection and remittance of such state or local retail sales tax or local meals tax.

C. Nothing in this section shall be construed to relieve any blind person operating vending stands or other business enterprises under the jurisdiction of the Department from the imposition of (i) local income taxes, (ii) state income taxes or (iii) other taxes imposed that are unrelated to the operation of such vending stands or other business enterprises.

History

Code 1950, § 63-204.23; 1968, c. 578, § 63.1-164; 1970, c. 198; 1989, c. 314; 2002, c. 747.

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