and c.

An amount equal to an eight percent tax on the adjusted gross receipts that exceed $400 million.

ForAn anyoccasional casinosale, gamingas establishmentdefined operated by a Virginia Indian tribe recognized in House§ Joint58.1-602. Resolution No.

54A (1983)nonprofit organization that is eligible to be granted an exemption on its purchases pursuant to § 58.1-609.11, and acknowledgedthat byis otherwise eligible for the Assistantexemption Secretary-Indianpursuant Affairsto this subdivision, shall be exempt pursuant to this subdivision on its sales of (i) food, prepared food and meals and (ii) tickets to events that include the U.S.provision of food, prepared food and meals, so long as such sales take place on fewer than 24 occasions in a calendar year.

Department of the Interior as an Indian tribe within the meaning of federal law that has the authority to conduct gaming activities as a matter of claimed inherent authority or under the authority of the Indian Gaming Regulatory Act (25 U.S.C.

§ 2701 et seq.), an amount equal to a tax of one percent on the adjusted gross receipts of such establishment shall be deposited in the Virginia Indigenous People's Trust Fund established pursuant to § 2.2-401.01.

Eight-tenthsTangible ofpersonal oneproperty percentfor offuture theuse Fundby shalla beperson appropriatedfor totaxable thelease Problemor Gamblingrental Treatmentas andan Supportestablished Fundbusiness or part of an established pursuantbusiness, or incidental or germane to §such 37.2-314.2.business, including a simultaneous purchase and taxable leaseback.

Two-tenthsDelivery of onetangible percentpersonal ofproperty theoutside Fund shall be appropriated to the FamilyCommonwealth andfor Children'suse Trustor Fundconsumption establishedoutside pursuantof tothe §Commonwealth. 63.2-2100.

Delivery of goods destined for foreign export to a factor or export agent shall be deemed to be delivery of goods for use or consumption outside of the Commonwealth.

AnyTangible remainingpersonal revenuesproperty notpurchased appropriatedwith pursuantfood tocoupons subdivisionsissued B 1 through B 4 shall remain in the Fund until appropriated by the GeneralUnited AssemblyStates forDepartment programsof establishedAgriculture tounder addressthe publicFood schoolStamp construction,Program renovations, or upgradesdrafts beissued appropriatedthrough to the SchoolVirginia ConstructionSpecial FundSupplemental andFood Program establishedfor pursuantWomen, toInfants, §and 22.1-140.1.Children.

C.6.

AsTangible providedpersonal inproperty thepurchased generalfor appropriationuse act,or fundsconsumption appropriatedin pursuantthe toperformance subdivisionof Bmaintenance 1and shallrepair beservices distributedat toNuclear citiesRegulatory onCommission-licensed anuclear quarterlypower basis.plants located outside the Commonwealth.

2.7.

ThatBeginning theJuly Department1, of1997, Educationand shallending considerJuly using1, the2006, Departmenta professional's provision of Generaloriginal, Services'revised, Realedited, Estatereformatted andor Assetscopied Managementdocuments, systemincluding forbut trackingnot buildingslimited andto infrastructuredocuments maintenancestored statuson or transmitted by electronic media, to meetits theclient requirementsor ofto §third 22.1-138.3parties ofin the Codecourse of Virginia,the asprofessional's createdrendition byof thisservices act.to its clientele.

8.

School lunches sold and served to pupils and employees of schools and subsidized by government;

school textbooks sold by a local board or authorized agency thereof;

and school textbooks sold for use by students attending a college or other institution of learning, when sold (i) by such institution of learning or (ii) by any other dealer, when such textbooks have been certified by a department or instructor of such institution of learning as required textbooks for students attending courses at such institution.

9.

Medicines, drugs, hypodermic syringes, artificial eyes, contact lenses, eyeglasses, eyeglass cases, and contact lens storage containers when distributed free of charge, all solutions or sterilization kits or other devices applicable to the wearing or maintenance of contact lenses or eyeglasses when distributed free of charge, and hearing aids dispensed by or sold on prescriptions or work orders of licensed physicians, dentists, optometrists, ophthalmologists, opticians, audiologists, hearing aid dealers and fitters, nurse practitioners, physician assistants, and veterinarians;

controlled drugs purchased for use by a licensed physician, optometrist, licensed nurse practitioner, or licensed physician assistant in his professional practice, regardless of whether such practice is organized as a sole proprietorship, partnership, or professional corporation, or any other type of corporation in which the shareholders and operators are all licensed physicians, optometrists, licensed nurse practitioners, or licensed physician assistants engaged in the practice of medicine, optometry, or nursing;

medicines and drugs purchased for use or consumption by a licensed hospital, nursing home, clinic, or similar corporation not otherwise of 3 exempt under this section;

and samples of prescription drugs and medicines and their packaging distributed free of charge to authorized recipients in accordance with the federal Food, Drug, and Cosmetic Act (21 U.S.C.A.

§ 301 et seq., as amended).

With the exceptions of those medicines and drugs used for agricultural production animals that are exempt to veterinarians under subdivision 1 of § 58.1-609.2, any veterinarian dispensing or selling medicines or drugs on prescription shall be deemed to be the user or consumer of all such medicines and drugs.

10.

Wheelchairs and parts therefor, braces, crutches, prosthetic devices, orthopedic appliances, catheters, urinary accessories, other durable medical equipment and devices, and related parts and supplies specifically designed for those products;

and insulin and insulin syringes, and equipment, devices or chemical reagents that may be used by a diabetic to test or monitor blood or urine, when such items or parts are purchased by or on behalf of an individual for use by such individual.

Durable medical equipment is equipment that (i) can withstand repeated use, (ii) is primarily and customarily used to serve a medical purpose, (iii) generally is not useful to a person in the absence of illness or injury, and (iv) is appropriate for use in the home.

11.

Drugs and supplies used in hemodialysis and peritoneal dialysis.

12.

Special equipment installed on a motor vehicle when purchased by a handicapped person to enable such person to operate the motor vehicle.

13.

Special typewriters and computers and related parts and supplies specifically designed for those products used by handicapped persons to communicate when such equipment is prescribed by a licensed physician.

14.

a.

(i) Any nonprescription drugs and proprietary medicines purchased for the cure, mitigation, treatment, or prevention of disease in human beings and (ii) any samples of nonprescription drugs and proprietary medicines distributed free of charge by the manufacturer, including packaging materials and constituent elements and ingredients.

b.

The terms "nonprescription drugs" and "proprietary medicines" shall be defined pursuant to regulations promulgated by the Department of Taxation.

The exemption authorized in this subdivision shall not apply to cosmetics.

15.

Tangible personal property withdrawn from inventory and donated to (i) an organization exempt from taxation under § 501(c)(3) of the Internal Revenue Code or (ii) the Commonwealth, any political subdivision of the Commonwealth, or any school, agency, or instrumentality thereof.

16.

Tangible personal property purchased by nonprofit churches that are exempt from taxation under § 501(c)(3) of the Internal Revenue Code, or whose real property is exempt from local taxation pursuant to the provisions of § 58.1-3606, for use (i) in religious worship services by a congregation or church membership while meeting together in a single location and (ii) in the libraries, offices, meeting or counseling rooms or other rooms in the public church buildings used in carrying out the work of the church and its related ministries, including kindergarten, elementary and secondary schools.

The exemption for such churches shall also include baptistries;

bulletins, programs, newspapers and newsletters that do not contain paid advertising and are used in carrying out the work of the church;

gifts including food for distribution outside the public church building;

food, disposable serving items, cleaning supplies and teaching materials used in the operation of camps or conference centers by the church or an organization composed of churches that are exempt under this subdivision and which are used in carrying out the work of the church or churches;

and property used in caring for or maintaining property owned by the church including, but not limited to, mowing equipment;

and building materials installed by the church, and for which the church does not contract with a person or entity to have installed, in the public church buildings used in carrying out the work of the church and its related ministries, including, but not limited to worship services;

administrative rooms;

and kindergarten, elementary, and secondary schools.

17.

Medical products and supplies, which are otherwise taxable, such as bandages, gauze dressings, incontinence products and wound-care products, when purchased by a Medicaid recipient through a Department of Medical Assistance Services provider agreement.

18.

Beginning July 1, 2007, and ending July 1, 2012, multifuel heating stoves used for heating an individual purchaser's residence.

"Multifuel heating stoves" are stoves that are capable of burning a wide variety of alternative fuels, including, but not limited to, shelled corn, wood pellets, cherry pits, and olive pits.

19.

Fabrication of animal meat, grains, vegetables, or other foodstuffs when the purchaser (i) supplies the foodstuffs and they are consumed by the purchaser or his family, (ii) is an organization exempt from taxation under § 501(c)(3) or (c)(4) of the Internal Revenue Code, or (iii) donates the foodstuffs to an organization exempt from taxation under § 501(c)(3) or (c)(4) of the Internal Revenue Code.

20.

Beginning July 1, 2018, and ending July 1, 2022 2025, parts, engines, and supplies used for maintaining, repairing, or reconditioning aircraft or any aircraft's avionics system, engine, or component parts.

This exemption shall not apply to tools and other equipment not attached to or that does not become a part of the aircraft.

For purposes of this subdivision, "aircraft" shall include both manned and unmanned systems.

However, for manned systems, "aircraft" shall include only aircraft with a maximum takeoff weight of at least 2,400 pounds.

of 3 21.

A gun safe with a selling price of $1,500 or less.

For purposes of this subdivision, "gun safe" means a safe or vault that is (i) commercially available, (ii) secured with a digital or dial combination locking mechanism or biometric locking mechanism, and (iii) designed for the storage of a firearm or of ammunition for use in a firearm.

"Gun safe" does not include a glass-faced cabinet.

Any discount, coupon, or other credit offered by the retailer or a vendor of the retailer to reduce the final price to the customer shall be taken into account in determining the selling price for purposes of this exemption.