58.1-609.13 - Exceptions to § 58.1-609.10. - Virginia Statutes

§ 58.1-609.13. Exceptions to § 58.1-609.10.

Notwithstanding the provisions of subdivision 1 of § 58.1-609.10, the taximposed by a county, city or town pursuant to §§ 58.1-605 and 58.1-606 shallapply to artificial or propane gas, firewood, coal or home heating oil usedfor domestic consumption as defined in subdivision 1 of § 58.1-609.10, unlessexempted by a duly adopted ordinance of the local governing body of a county,city or town. The provisions of this section shall not apply to fuel fordomestic consumption purchased by churches organized not for profit and (i)which are exempt from taxation under § 501(c)(3) of the Internal Revenue Codeor (ii) whose real property is exempt from local taxation pursuant to theprovisions of § 58.1-3606.

(1993, c. 310.)