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Virginia Form Guide

This article applies to:Avalara CertCapture

Sales and Use Certificate of Exemption ST-11 Manufacturing

Required fields:

  1. Name of seller.
  2. At least one reason for exemption marked.
  3. Name of purchaser, including street address, city and state.
  4. Signature of purchaser.

Sales and Use Certificate of Exemption ST-10 Resale

Required fields:

  1. Name of seller.
  2. At least one reason for exemption marked.
  3. Name of purchaser, including street address, city and state.
  4. Purchaser’s Certificate of Registration number.
  5. Signature of purchaser.

Sales and Use Certificate of Exemption ST-18 - Farmers

Required fields:

  1. Name of seller.
  2. At least one reason for exemption marked feed, medicines, etc. and the appropriate box in the next section should also be marked, either farmer or veterinarian.
  3. Name of purchaser, including street address, city and state.
  4. Signature of purchaser.

Sales and Use Certificate of Exemption ST-12 - Government

  • Federal government purchases may present a copy of their federal credit card.
  • Government purchases are regulated under code 58.1-609.1

 

Required fields:

  1. Name of seller.
  2. Date.
  3. Check one box for level of government purchasing.
  4. Name of purchaser, including street address, city and state.
  5. Signature of purchaser.

Notes:

  • If a customer does not have a Certificate of Registration number, it would be preferable to have them mark N/A or similar, but leaving this section blank will be acceptable.
  • § 58.1-623. Sales or leases presumed subject to tax; exemption certificates.
  1. All sales or leases are subject to the tax until the contrary is established. The burden of proving that a sale, distribution, lease, or storage of tangible personal property is not taxable is upon the dealer unless he takes from the taxpayer a certificate to the effect that the property is exempt under this chapter.
  2. (Effective July 1, 2004) The certificate mentioned in this section shall relieve the person who takes such certificate from any liability for the payment or collection of the tax, except upon notice from the Tax Commissioner that such certificate is no longer acceptable. Such certificate shall be signed by and bear the name and address of the taxpayer; shall indicate the number of the certificate of registration, if any, issued to the taxpayer; shall indicate the general character of the tangible personal property sold, distributed, leased, or stored, or to be sold, distributed, leased, or stored under a blanket exemption certificate; and shall be substantially in such form as the Tax Commissioner may prescribe. If an exemption pertains to a nonprofit organization, other than a nonprofit church, that has qualified for a sales and use tax exemption under § 58.1-609.11, the exemption certificate shall be valid until the scheduled expiration date stated on the exemption certificate.
  • By their rules a valid exemption certificate should have:
  1. Buyer name
  2. Signature
  3. State ID number
  4. Description of what is being purchased
  5. On their state forms
  • Exempt organizations, such as churches, were issued letters of exemption that had a valid start date and expiration date on the letter. All of these letters expired in July 2004. From July 2004 on, the buyer would then be required to fill out the VA  form ST-13A.

Example forms

  • VA-Certificate of Exemption ST-11
  • VA- Certificate of Exemption (Resale) ST-10
  • VA-Agricultural Exemption ST-18
  • VA- Certificate of Exemption ST-12 Government

Notes:
You can find these forms in the certificate library.

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