51.5-98 - Exemption from taxation; collection and remittance of sales and meals taxes.
§ 51.5-98. Exemption from taxation; collection and remittance of sales andmeals taxes.
A. Except as hereinafter provided, the Department, its nominee, and blindpersons operating vending stands or other business enterprises under thejurisdiction of the Department shall be exempt from all state and local taxes.
B. Notwithstanding the provisions of subsection A, blind persons operatingvending stands or other business enterprises under the jurisdiction of theDepartment shall be liable for the collection and remittance of any state orlocal retail sales taxes imposed or authorized by Chapter 6 (§ 58.1-600 etseq.) 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 orcollectible from the purchaser unless the property on which such vendingstands or other business enterprises are located has been acquired and usedby the United States for any military or naval purpose within theCommonwealth and a post exchange or tax exempt concession is located andoperated on such land, in which case such blind persons shall not be liablefor the collection and remittance of such state or local retail sales tax orlocal meals tax.
C. Nothing in this section shall be construed to relieve any blind personoperating vending stands or other business enterprises under the jurisdictionof the Department from the imposition of (i) local income taxes, (ii) stateincome taxes or (iii) other taxes imposed that are unrelated to the operationof such vending stands or other business enterprises.
(Code 1950, § 63-204.23; 1968, c. 578, § 63.1-164; 1970, c. 198; 1989, c.314; 2002, c. 747.)