58.1-1505 - Exemptions.
§ 58.1-1505. Exemptions.
A. Any aircraft sold to or used by (i) the United States or any of thegovernmental agencies thereof, (ii) the Commonwealth of Virginia or anypolitical subdivision thereof, (iii) any air carrier operating in intrastate,interstate or foreign commerce providing scheduled air service as defined in§ 58.1-1501, (iv) any nonprofit charitable organization which is exempt fromtaxation under § 501(c)(3) of the Internal Revenue Code and which isorganized and operated exclusively for the purpose of providing charitable,long-distance, advanced life-support, air ambulance services for low-incomemedical patients in the Commonwealth, or (v) an organization which is exemptfrom taxation under § 501(c)(3) of the Internal Revenue Code and which isorganized for the primary purpose of distributing food, clothing, medicinesand other necessities of life to, and providing shelter for, needy persons inthe United States and throughout the world shall be exempt from the taximposed by this chapter.
B. Aircraft that are (i) considered Warbirds, manufactured and intended formilitary use, excluding those manufactured after 1954, and (ii) used only for(a) exhibit or display to the general public and otherwise used foreducational purposes (including such flights as are necessary for testing,maintaining, or preparing such aircraft for safe operation), or (b) airshowand flight demonstrations (including such flights necessary for testing,maintaining, or preparing such aircraft for safe operation), but notincluding any aircraft used for commercial purposes, including transportationand other services for a fee, shall be exempt from the tax imposed by thischapter.
(Code 1950, §§ 58-685.31, 58-685.32; 1974, c. 431; 1980, cc. 109, 618; 1984,cc. 370, 675; 1995, cc. 204, 723, 786; 2007, c. 610.)