58.1-2250 - Exemptions from tax. - Virginia Statutes

§ 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;

2. Alternative fuel sold and delivered to a nonprofit charitable organizationwhich is exempt from taxation under § 501(c)(3) of the Internal Revenue Codeand which 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; or

3. Alternative fuel produced by the owner or lessee of an agriculturaloperation, as defined in § 3.2-300, and used (i) exclusively for farm use bythe owner or lessee or (ii) in any motor vehicles operated by the producer ofsuch fuel.

(2000, cc. 729, 758; 2009, c. 530.)