§ 4-21-3. Exemptions and exclusions from daily rental tax.

(a)

No tax hereunder shall be collected or payable on rentals by the Commonwealth of Virginia, by any political subdivision of the Commonwealth or by the United States.

(b)

No tax hereunder shall be collected or payable for any rental of durable medical equipment as defined by Virginia Code § 58.1-608(22).

(c)

All rentals exempt from the Virginia Sales and Use Tax pursuant to Chapter 6 of Title 58.1 of the Virginia Code shall be exempt from this daily rental tax.

(d)

All exemptions from this tax claimed by short-term rental businesses at the time of payment of collected taxes shall be proved by filing of appropriate documentation as directed by the Supervisor of Assessments, and are subject to verification by the Supervisor of Assessments at any time. (34-89-4.)