Code of Virginia § 58.1-609.13. Exceptions to § 58.1-609.10.
125 words·~1 min read·
/va/title-58-1/chapter-6/58-1-609-13·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Notwithstanding the provisions of subdivision 1 of § 58.1-609.10 , the tax imposed by a county, city or town pursuant to §§ 58.1-605 and 58.1-606 shall apply to artificial or propane gas, firewood, coal or home heating oil used for domestic consumption as defined in subdivision 1 of § 58.1-609.10 , unless exempted 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 for domestic consumption purchased by churches organized not for profit and
(i)which are exempt from taxation under § 501(c)(3) of the Internal Revenue Code or
(ii)whose real property is exempt from local taxation pursuant to the provisions of § 58.1-3606 .
1993, c. 310.