Source: http://www.sutexemptions.com/states/virginia-exemptions.html
Timestamp: 2014-10-01 08:18:45
Document Index: 483859107

Matched Legal Cases: ['§58', '§58', '§58', '§58', '§58', '§ 58', '§58', '§58', '§58', '§ 58', '§ 58']

Virginia - Sales and Use Tax Exemptions and Exemption Certificates
Virginia Research Tax Code of Virginia (§§58.1-600 through 58.1-639)
Administrative Code (Title 23, Agency 10, Chapter 210)
Tax Bulletins Attorney General Opinions Virginia - Sales and Use Tax Exemptions and Exemption Certificates
Virgina Sales tax is a privilege tax upon every person who engages in the business of selling at retail or distributing tangible personal property in this Commonwealth, or who rents or furnishes taxable tangible personal property or services, or who stores for use or consumption in this Commonwealth any item or article of tangible personal property or who leases or rents such property within this Commonwealth.
VIRGINIA EXEMPTIONS: Key sales tax exemptions are governmental and commodities exemptions (Virginia Tax Code §58.1-609.1), agricultural exemptions (Virginia Tax Code §58.1-609.2), commercial and industrial exemptions (Virginia Tax Code §58.1-609.3), educational exemptions (Virginia Tax Code §58.1-609.4), service exemptions (Virginia Tax Code § 58.1-609.5), media-related exemptions (Virginia Tax Code §58.1-609.6), medical related exemptions (Virginia Tax Code §58.1-609.7), nonprofit organization exemptions. (Virginia Tax Code §§58.1-609.8, 58.1-609.9, 58.1-609.10, 58.1-609.11) LIABILITY: 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. (Virginia Tax Code § 58.1-623)
VIRGINIA EXEMPTION CERTIFICATES: The Department of Taxation provides various specialized exemption certificates to claim exemption from sales and use tax. Each exemption certificate explains its use, and it may be reproduced by the dealer for use on purchase orders, sales slips or other documents relating to the transaction.
NP - Nonprofit Application : Application to apply for a tax-exempt number.
ST-10 - Sales and Use Tax Certificate of Exemption-(Resale Exemption) ST-10A - Printed Materials
ST-10B - Handicap Auto Equipment
ST-11 - Manufacturing
ST-11A - Contractors : Persons seeking exemption for property to be used in a certified pollution control project or contractors purchasing exempt manufacturing or processing equipment or construction materials for use in an exempt project outside of Virginia which are temporarily stored in Virginia must apply in writing to the department for the issuance of an exemption certificate-Form ST-11A. ST-11B - Semiconductor
ST-12 - Government
ST-13 - Medical-Related Exemptions
ST-13A - Churches
ST-14A - Out-of-State Livestock Dealer
ST-15 - Domestic Fuel
ST-16 - Commercial Watermen
ST-17 - Forest Harvesters
ST-18 - Farmer's Purchase of Personal Property
ST-19 - Shipping Commerce
ST-20 - Public Service Corporation
ST-20A - Production Company
FT-200 - Motor Vehicle Fuel Sales Tax - Certificate of Exemption
ST-22 - Railroad Rolling Stock
ST-23 - Multi-fuel Heating Stoves
ST-24 - Fabrication of Foodstuffs
Exemption 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. (Virginia Tax Code§ 58.1-623)