reglab/housing_qa huggingface dataset:
V.I. Code tit. 33, § 42d (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 3 - Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees|§ 42d. Credit for excise taxes paid

 Where excise taxes have been paid, as provided for this chapter, on the articles, goods, merchandise or commodities imported into or manufactured in the Virgin Islands and said articles, goods, merchandise or commodities are subsequently sold: (i) by the importer or manufacturer to purchasers who either take delivery and actual possession outside the Virgin Islands, or on seagoing vessels operating between foreign countries or between the United States and its territories and possessions, or (ii) with respect solely to rum and other sugar cane based alcoholic beverages, by any holder of a wholesale or retail license for the sale of alcoholic beverages issued by the Commissioner of Licensing and Consumer Affairs to purchasers who take delivery and actual possession on seagoing vessels operating between foreign countries or between the United States and its territories and possessions, or (iii) by the importer or manufacturer of rum and other sugar cane based alcoholic beverages to purchasers who take delivery within the Virgin Islands for further processing inside the Virgin Islands and subsequent shipment to the United States from the Virgin Islands, a credit or refund shall be allowed equal to the excise tax paid by the importer or manufacturer on the quantity and value of the articles, goods or merchandise being sold. The term “value” as used in this section means the lowest unit cost of such items in the inventory of the importer or manufacturer at the time of the transaction plus a markup of 5%. This credit or refund shall be paid or credited only to the importer or manufacturer who paid the excise tax at the time of importation or manufacturer or to the purchaser under subsection (iii) hereof or to the wholesale or retail license holder who has sold the alcoholic beverages in a transaction described in subsection (ii) hereof and who is authorized in writing by the importer or manufacturer who paid the excise tax to receive the credit or refund in its stead. Except as may be permitted by the preceding sentence, credit or refund cannot be claimed for excise tax paid by another importer or manufacturer
V.I. Code tit. 33, § 42e (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 3 - Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees|§ 42e. Virgin Islands Sin Tax Revolving Fund

 (a) There is established, in the Treasury of the Virgin Islands, a fund known as “The Virgin Islands Sin Tax Revolving Fund.” The Commissioner of Finance shall administer the fund as a separate and distinct fund in the Treasury of the Virgin Islands. Money in the fund is available for expenditure or disbursement only as provided in this section. (b) The Fund consists of all sums appropriated to it from time to time by the Legislature of the Virgin Islands, of all money received by the Government of the Virgin Islands pursuant to section 42, subsection (a), Schedule (II) of this title, and of all gifts, donations, grants, bequests and contributions, federal or local, as may be made to the Fund. (c) From the proceeds of taxes deposited into the Fund pursuant to section 42, subsection (a), Schedule (II), the Commissioner of Finance shall disburse five percent to the Virgin Islands Council on Alcoholism and Drug Dependence annually exclusively for its treatment and prevention programs and the remaining 95% for deposit into the General Fund of the Government of the Virgin Islands.
V.I. Code tit. 33, § 43a (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 3 - Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees|§ 43a. Exemption of franchised bus operators from gross receipts and excise taxes

 Any person, firm, or corporation, heretofore or hereafter granted a franchise to operate a bus service in the Virgin Islands, shall be exempt from the payment of all gross receipts taxes and all excise taxes (except gasoline taxes) imposed by the Government of the United States Virgin Islands.
V.I. Code tit. 33, § 43b (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 3 - Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees|§ 43b. Exemption of costume jewelry manufacturers from gross receipts and excise taxes

 Any person, firm, or corporation, granted a Certificate of Tax Exemption and Subsidy in accordance with the provisions of subtitle 4 of this title, shall be exempt from the payment of all gross receipt taxes and all excise taxes (except gasoline taxes) imposed by the Government of the United States Virgin Islands during the period such certificate is in effect.
V.I. Code tit. 33, § 43c (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 3 - Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees|§ 43c. Exemption from gross receipts and excise taxes for reverse osmosis water production plants

 Any person, firm or corporation that purchases, for installation in the Virgin Islands, or which constructs in the Virgin Islands a reverse osmosis water production plant shall, upon certification by the Commissioner of Public Works, be exempt from the payment of 50 percent of excise taxes on the purchase of the plant or on materials for the construction or installation of such plant and from 50 percent of the gross receipts taxes imposed by the Government of the United States Virgin Islands on such person, firm or corporation for a period of eight years or until the total exemptions equal to 50 percent of the cost of purchasing, constructing or installing such plant; Provided, however, That a person, firm or corporation which receives an excise or gross receipts exemption under any other provision of law shall not be eligible for an exemption under this section.
V.I. Code tit. 33, § 43d (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 3 - Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees|§ 43d. Exemption of Industrial Development Beneficiaries from excise taxes

 Any person, firm, or corporation granted an Industrial Development Certificate in accordance with chapter 12 of Title 29, Virgin Islands Code, shall be exempt from the payment of all excise taxes (except gasoline taxes) imposed by the Government of the United States Virgin Islands on raw materials and component parts brought into the Virgin Islands by the certificate holder for the purpose of producing, creating or assembling an article, good or commodity as a result of industrial or manufacturing processing of such raw materials and component parts. Said exemption shall be valid only during the period such certificate is in effect.
V.I. Code tit. 33, § 43e (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 3 - Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees|§ 43e. Exemption of certain filmmaking and other related professional equipment, materials, and supplies from excise taxes

 (a) The following articles are permitted to be imported into the Virgin Islands free of excise taxes provided such articles are imported only for temporary use within the Virgin Islands and are used exclusively for the purposes set forth below and provided further that such articles are removed from the Virgin Islands within six months from the date of importation: Professional equipment, instruments, supplies and accessories entered for use in the processing or production of items or commodities designed to transmit visual or visual and audio communication through the motion picture, television, print or other similar media, including photographic film, photographic slides, video tapes, cassettes, video disks or any other vehicle for such transmittal; Provided, however, That all such items exempted under this section shall be properly identified upon entry by registration number or other means of proper identification on the item. (b) The sixth-month period provided in subsection (a) of this section may be extended, upon application, for no more than one additional period of six months. (c) Upon the sale or transfer of any article described in subsection (a) or upon the first use of such article for a purpose other than that described in subsection (a) or upon the expiration of the six-month period described in subsection (a) or the extension thereof, excise taxes at the lawful rate at the time of importation shall immediately become due and payable.
V.I. Code tit. 33, § 43f (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 3 - Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees|§ 43f. Exemption of international insurance companies from gross receipts and excise taxes

 Any person, firm, association or corporation, granted a license in accordance with section 1402 and section 1403 of Title 22, Virgin Islands Code, shall be exempt from the payment of all gross receipts taxes and all excise taxes (except gasoline taxes) imposed by the Government of the United States Virgin Islands during the period such license is in effect.
V.I. Code tit. 33, § 43g (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 3 - Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees|§ 43g. Exemption of providers of affordable housing from gross receipts and excise taxes

 (a) Providers of affordable housing pursuant to an approved Affordable Housing Development Agreement entered into with the Government of the United States Virgin Islands under the United States Virgin Islands Affordable Housing Program shall be exempt from the payment of excise taxes on building materials, articles, supplies, goods, merchandise and tools to be used exclusively in the production of affordable housing units and gross receipts connected with the production of such affordable housing, as provided in Title 29, section 713e, of this code. (b) Subcontractors who perform work on affordable housing projects pursuant to the United States Virgin Islands Affordable Housing Program shall be exempt from the payment of gross receipts taxes on receipts connected with the production of such affordable housing, pursuant to Title 29, section 713e of this code, in the same manner as such exemption is applied to the providers of affordable housing. (c) Vendors of construction supplies and material for use in affordable housing projects pursuant to the Virgin Islands Affordable Housing Program shall be exempt from the payment of excise taxes and gross receipt taxes, in the same manner that such exemption is provided to providers of affordable housing in section 43g(a) of the title and subcontractors in section 43g(b). (d)  (1) Local suppliers of that portion of supplies and materials provided exclusively to constructors and subcontractors to be used in affordable housing projects as provided under the United States Virgin Islands Affordable Housing Program, Title 29, chapter 16, of this Code. (2) The Virgin Islands Housing Finance Authority shall establish rules and regulations for providing certification to the Virgin Islands Bureau of Internal Revenue on materials and supplies purchased from local suppliers as provided under paragraph (1) of this subsection. The Virgin Islands Bureau of Internal Revenue shall, upon receipt of the certification, provide a tax credit to local suppliers for the face value of the certificate.
V.I. Code tit. 33, § 43i (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 3 - Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees|§ 43i. Exemption of Armed Forces Exchange Service from gross receipts and excise taxes

 The Army and Air Force Exchange Service, which operates a post exchange under a memorandum of agreement in the Virgin Islands, shall be exempt from the payment of all gross receipt and excise taxes imposed by the Government of the United States Virgin Islands for the duration of that agreement.
V.I. Code tit. 33, § 43j (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 3 - Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees|§ 43j. Exemption from gross receipts taxes for all gasoline and fuel products sold to the Virgin Islands Water and Power Authority

 All gasoline and fuel products sold to the Virgin Islands Water and Power Authority shall be exempt from the payment of all gross receipts taxes imposed by the Government of the Virgin Islands.
V.I. Code tit. 33, § 43l (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 3 - Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees|§ 43l. Exemption from gross receipts taxes for receivers of certain healthcare payments

 All Medicaid and Medicare reimbursements made to Virgin Islands physicians and healthcare facilities are subject to the payment of all gross receipts taxes at 2.5 percent imposed by the Government of the Virgin Islands.
V.I. Code tit. 33, § 47 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 3 - Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees|§ 47. Tax on performances and entertainments

 (a) A tax at the rate of five percent on gross receipts shall be levied on all performances, or entertainments, not including dances, but including cock-fights, horse races, theatrical performances, motion picture shows, boxing matches, circuses and concerts where admission is charged or where admission is available to contributors, or where or for which contributions are solicited; Provided, however, That this tax shall not apply in the case of any event held by or sponsored by any officially recognized religious, charitable, benevolent-civic, educational or other organization when not engaged in the conduct of business for profit. (b) The owner or operator of any theater, auditorium, building or property where performances and entertainments are held shall be jointly liable with the managers or conductors of such performances or entertainments for making reports and payments at such periods of time as the head of the Tax Division shall require.
V.I. Code tit. 33, § 48 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 3 - Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees|§ 48. Taxpayers' records

 All persons, partnerships, firms, corporations, or other business associations engaged in a trade or business in the Virgin Islands shall keep such records as are adequate and necessary for them to prepare the several reports required by this chapter, and the Director of the Virgin Islands Bureau of Internal Revenue and his agents are authorized to examine any books, records, papers or other information bearing upon matters covered by this chapter and he may require the attendance of a taxpayer having knowledge of such books, records, etc., as much as may be necessary for proper enforcement of this chapter.
V.I. Code tit. 33, § 50 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 3 - Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees|§ 50. Certain United States employees to aid in assessment and collection

 (a) The employees of the United States Customs Department and the United States Postal Service are hereby authorized, pursuant to Act of Congress of June 24, 1932, to assist the appropriate officials of the Government of the United States Virgin Islands in the assessment and collection of the excise taxes herein imposed. (b) Any customs officer may at any time go on board any vessel or aircraft arriving in the Virgin Islands from any place outside thereof and examine, inspect and search the vessel or aircraft and any person, baggage, package, or cargo on board, or which is being, or has been, unladen from such vessel or aircraft.
V.I. Code tit. 33, § 51 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 3 - Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees|§ 51. Regulations

 The Governor may issue regulations not in conflict with this law for the assessment and collection of the taxes provided herein, and for the proper functioning of this law.
V.I. Code tit. 33, § 52 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 3 - Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees|§ 52. Exemptions

 This law shall not apply to agencies of the Territorial or Federal Government, religious, charitable, benevolent or educational organizations when not engaged in the conduct of business pursuits for profits, nor shall it apply to transactions involving a charitable or benevolent purpose.
V.I. Code tit. 33, § 53 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 3 - Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees|§ 53. Penalties

 (a) Any person, partnership, firm, corporation or other business association who shall wilfully fail or refuse to comply with any requirement of this law, or who submits a fraudulent report to the Tax Division shall pay a fine not to exceed one hundred fifty dollars ($150) or shall be imprisoned for a period not to exceed 30 days, or both. (b) Sloops, schooners or any other type of carrier bringing merchandise taxable under this chapter from French, British, Dutch or other foreign islands shall not deliver any cargo until boarded and inspected by a customs official or any other official authorized by the Federal Government or the Government of the United States Virgin Islands. Any ship's master or other ship officer found violating this provision will be subject to a fine of not more than $500 or not more than 30 days imprisonment, or both. (c) Any importer or ship's captain or officer convicted of smuggling merchandise covered by this chapter or falsifying invoices or manifests shall be subject to a fine of not more than $500 or not more than 30 days imprisonment, or both. (d) Any importer convicted of violating the provisions of this chapter shall have his importer's and business license suspended for not more than one year, in addition to any other penalty provided by this chapter. (e) If any consignor, seller, owner, importer, consignee, carrier, or other person enters or introduces, or attempts to enter or introduce, any articles, goods, merchandise, or commodities into the Virgin Islands by means of any false document, statement, or practice such person or persons shall be liable to a civil penalty equal to three times the sum of customs duties and excise taxes otherwise determined to be due. Such penalty shall constitute a lien against the merchandise which may be seized and held by the District Director of Customs or the Director of Internal Revenue until all penalty liability is satisfied.
V.I. Code tit. 33, § 55 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 3 - Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees|§ 55. Telephonic long distance surtax

 (a) Every individual, firm, corporation, or other telephone company engaged in the business of providing telecommunication service in the Virgin Islands shall pay a monthly telephonic long-distance surtax of two and one-half percent (2.5%) on the total charges of all telecommunication long-distance calls originating from or terminating in the Virgin Islands from such service provider facilities. (b) The surtax imposed by this section shall be paid by the company and shall not be added to or passed on to the telephone user, or listed as a separate item on bills rendered by the telecommunication carriers service provider to customers. (c) Every individual, firm, corporation, or other telephone company shall file a report with the Director of the Bureau of Internal Revenue on forms to be provided by the Bureau of Internal Revenue, declaring the dollar value of the provider's total charges of all telephone calls originating from or terminating in the Virgin Islands. The report and payment shall be due within thirty (30) days following the last day of the calendar month concerned. (d) As used in this section, the word: (1) “Telecommunication long-distance call” means an automated machine and/or operator-assisted toll call originating from or terminating in the United States Virgin Islands, and which is charged in the records of the telecommunications service provider to the consumer's telephone number or account in the Virgin Islands. (2) “Telecommunications service provider” means any individual, firm, corporation, or other company providing telecommunication service in the Virgin Islands. (3) “Telecommunication service” means the transmission via a telephonic long-distance call of any interactive, two-way electromagnetic communications, including voice, image, data, and information through the use of any medium such as wires, cables, fiber optics, microwaves, cellular phones, radio waves, light waves, or any combination of those or similar media. (e) Of the funds collected pursuant to this section sixty-five percent (65%) shall be deposited into the Tourism Advertising Revolving Fund, established pursuant to Title 33, section 3072, of this Code, to be used for the purposes set forth therein and thirty-five percent (35%) shall be deposited into the Union Arbitration Award and Government Employees Increment Fund as established under Title 33, section 3066 of this Code. (f) The Director of the Bureau of Internal Revenue is authorized to promulgate such rules and regulations as may be deemed necessary, in accordance with Title 3, chapter 35, Virgin Islands Code, to effectuate the purposes of this section. The Director shall also establish a procedure for the systematic transfer of all sums collected pursuant to this section into the Tourism Advertising Revolving Fund, and the Union Arbitration Award and Government Employees Increment Fund.