§ 146-90. Exemptions and exceptions.

Latest version.

A.
The United States of America, the State of Virginia, and the political subdivisions, boards, commissions and authorities thereof, are hereby exempted from the payment of the tax imposed and levied by this article with respect to the purchase of utility services used by such governmental agencies.

B.
There shall be no tax computed on bills submitted for electric service for heating water and space heating where a separate meter is used solely for water heating and space heating service, or on bills submitted solely for unmetered service, or on bills submitted on sales of electric utility service for resale.

                    
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