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.
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 (§ 58.1-600 et seq.) 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 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.
Structure Code of Virginia
Title 51.5 - Persons with Disabilities
Chapter 12 - Persons Who Are Blind and Vision Impaired
§ 51.5-62. Powers and duties of Board; form of materials
§ 51.5-63. Board to administer institutional fund
§ 51.5-64. Commissioner of Department; personnel
§ 51.5-65. Functions, duties and powers of Commissioner
§ 51.5-66. Authority to receive grants-in-aid and gifts
§ 51.5-67. Donation of equipment
§ 51.5-70. Establishment of standards of personnel and service
§ 51.5-71. State Rehabilitation Council for the Blind and Vision Impaired created
§ 51.5-72. Establishment of rehabilitative manufacturing and service industries; expenditures
§ 51.5-72.1. The State Advisory Board for the Virginia Industries for the Blind
§ 51.5-73. Rehabilitation Center for the Blind and Vision Impaired; operation and maintenance
§ 51.5-76. Cooperation with other state agencies
§ 51.5-77. Cooperation with federal agencies
§ 51.5-78. Operation by Department
§ 51.5-79. Operation by blind persons
§ 51.5-80. Contract with nominee to provide equipment and merchandise
§ 51.5-81. Contract with nominee to furnish services
§ 51.5-82. Contracts with federal agencies for installation and supervision
§ 51.5-83. Surveys of business enterprise opportunities
§ 51.5-84. Licensure of blind adult residents as operators
§ 51.5-85. Selection of location and operator of enterprise; supervision
§ 51.5-86. Other general duties of the Department
§ 51.5-87. Revocation of privilege to operate enterprise
§ 51.5-88. Selection of location and type of enterprise with approval of custodian
§ 51.5-90. Providing blind persons with equipment and merchandise
§ 51.5-91. Ownership of vending stands and other equipment
§ 51.5-93. Requiring nominee to comply with provisions
§ 51.5-94. Suspension of nominee; continued operation of program
§ 51.5-95. Regulations for administration of article
§ 51.5-96. Requiring performance of duties by officers and employees
§ 51.5-97. Funds set aside from proceeds of business enterprises
§ 51.5-98. Exemption from taxation; collection and remittance of sales and meals taxes
§ 51.5-100. Operation of vending machines at rest areas on interstate highways
§ 51.5-103. How goods made by blind persons to be stamped or labeled
§ 51.5-104. Use of words "State," "Commonwealth," or "Virginia."