23VAC10-210-692: Government areas; sales within

A. Officers' clubs and similar entities. Sales to or by officers' clubs, noncommissioned officers' clubs, officers' messes, noncommissioned officers' messes, and post exchanges organized, operated and controlled under Department of Defense regulations are not subject to the tax. The use tax does not apply to persons who make purchases for their personal use from such entities.

B. Private concessionaires. All retail sales made by private concessionaires within a federal area are subject to the tax to the same extent it applies to retail sales elsewhere in the state.