§ 74-343. Exemptions from daily rental tax.

(a)

No tax under this article shall be collected or payable on rentals to the commonwealth, to any political subdivision of the commonwealth or to the United States.

(b)

No tax under this article shall be collected or payable for any rental of durable medical equipment, as defined in Code of Virginia, § 58.1-609.7(2).

(c)

All rentals exempt from the state sales and use tax pursuant to chapter 6 of title 58.1 of the Code of Virginia (Code of Virginia, § 58.1-600 et seq.) shall be exempt from this daily rental tax.

(d)

All exemptions from this tax claimed by shortterm rental businesses at the time of payment of collected taxes shall be proved by filing of appropriate documentation as directed by the commissioner of the revenue and are subject to verification by the commissioner at any time.

(Code 1988, § 13-212)

(Code 1988, § 13-212)