A. Except as hereinafter provided, the Department, its nominee, and blind persons operating vending stands or other business enterprises under the jurisdiction of the Department shall be exempt from all state and local taxes.

Terms Used In Virginia Code 51.5-98

  • Blind person: means a person who has central visual acuity of 20/200 or less in the better eye, as measured with best correction, or a limitation in the field of vision of the better eye, such that the widest diameter of the visual field subtends an angle of 20 degrees or less. See Virginia Code 51.5-60
  • Department: means the Department for the Blind and Vision Impaired. See Virginia Code 51.5-60
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Nominee: means any nonprofit corporation familiar with work for the blind and in the placement of the blind. See Virginia Code 51.5-60
  • State: when applied to a part of the United States, includes any of the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, and the United States Virgin Islands. See Virginia Code 1-245
  • United States: includes the 50 states, the District of Columbia the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands and the United States Virgin Islands. See Virginia Code 1-255

B. Notwithstanding the provisions of subsection A, blind persons operating vending stands or other business enterprises under the jurisdiction of the Department shall be liable for the collection and remittance of any state or local retail sales taxes imposed or authorized by Chapter 6 of Title 58.1 and local meals taxes imposed or authorized by Chapter 38 of Title 58.1 that are actually collected or collectible from the purchaser unless the property on which such vending stands or other business enterprises are located has been acquired and used by the United States for any military or naval purpose within the Commonwealth and a post exchange or tax exempt concession is located and operated on such land, in which case such blind persons shall not be liable for the collection and remittance of such state or local retail sales tax or local meals tax.

C. Nothing in this section shall be construed to relieve any blind person operating vending stands or other business enterprises under the jurisdiction of the Department from the imposition of (i) local income taxes, (ii) state income taxes or (iii) other taxes imposed that are unrelated to the operation of 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.

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