58.1-2226 - Exemptions from tax. - Virginia Statutes

§ 58.1-2226. Exemptions from tax.

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

1. Motor fuel sold and delivered to a governmental entity for the exclusiveuse by the governmental entity. This exemption shall not apply with respectto fuel sold or delivered to any person operating under contract with thegovernmental entity;

2. Motor fuel sold and delivered to a nonprofit charitable organization whichis exempt from taxation under § 501(c)(3) of the Internal Revenue Code andwhich is organized and operated exclusively for the purpose of providingcharitable, long-distance, advanced life-support, air ambulance services forlow-income medical patients in the Commonwealth, for the exclusive use ofsuch organization in the operation of an aircraft;

3. Bonded aviation jet fuel;

4. Dyed diesel fuel, except as provided in subdivision A 1 of § 58.1-2225;

5. Motor fuel removed, by transport truck or another means of transferoutside the terminal transfer system, from a terminal for export, if thesupplier of the motor fuel collects tax on the fuel at the rate of the motorfuel's destination state; or

6. Heating oil, as defined in § 58.1-2201.

(2000, cc. 729, 758.)