Railway common carriers; METRO and AMTRAK

Notwithstanding other provisions of 23VAC10-210-380 through 23VAC10-210-387, the commuter rail service operated by the Washington Metropolitan Area Transit Authority (METRO) enjoys a sales and use tax exemption under federal law on all tangible personal property and services purchased or leased by it. The same exemptions are enjoyed by the National Rail Passenger Corporation (AMTRAK).

The only requirement for exemption under this section is that a purchase must be paid for out of METRO or AMTRAK funds. This requirement is not met when an employee pays for tangible personal property or lodgings out of his own funds, even though he may later be reimbursed by METRO or AMTRAK, or when such charges are paid for out of a METRO or AMTRAK cash advance. The requirement is met when purchases are pursuant to METRO or AMTRAK purchase orders, billed directly to METRO or AMTRAK or paid for by METRO or AMTRAK credit card or check.