A Virginia resale certificate lets a buyer purchase qualifying tangible personal property without paying sales tax at the time of purchase when the buyer will resell it in the ordinary course of business. Virginia’s Department of Taxation prescribes Form ST-10 for this purpose. The buyer gives the completed certificate to the seller; it is not a general exemption for business purchases or a certificate the buyer obtains simply by being a retailer.
Other exemptions have their own eligibility rules and forms. Virginia’s rules also include reduced tax treatment for food and essential personal hygiene products and additional regional taxes in certain areas. Sales Tax Compliance USA is a people-led service that helps ecommerce and cross-border sellers review certificates, registration obligations, returns, and payments. The right treatment depends on the product, transaction, buyer, and destination, so confirm uncertain cases with the Virginia Department of Taxation.
Which Virginia resale and exemption certificates apply?
Form ST-10, Virginia’s Sales and Use Tax Certificate of Exemption, is the standard certificate for a Virginia dealer buying tangible personal property for resale. It also covers specified purchases for taxable lease or rental and certain packaging materials that are marketed with the product and become the purchaser’s property. ST-10 is not valid for buying cigarettes for resale; Virginia requires eligible cigarette retailers and wholesalers to use Form ST-10C.
Other exemptions use different certificates. For example, qualifying nonprofit organizations apply to Virginia Tax and, if approved, receive a certificate such as NP-1; nonprofit churches may use ST-13A for qualifying purchases. Use the form that matches the exemption claimed, and check the Department’s current forms and instructions before relying on a certificate.
When can a buyer use a Virginia resale certificate?
A buyer may use ST-10 when purchasing tangible personal property to resell, rather than to use or consume it. The form also identifies qualifying purchases for future taxable lease or rental as an established business and certain packaging materials. A retailer buying office supplies, equipment for its own operations, or goods it will use rather than resell generally cannot treat those purchases as resale purchases merely because it operates a business.
The certificate should match the actual goods and transaction. If a purchase is partly for resale and partly for the buyer’s own use, do not claim a blanket exemption for the portion used by the business. The seller should use reasonable care to review the certificate and may need to collect tax when the certificate is incomplete, inconsistent, or does not cover the purchase.
Who qualifies for a sales tax exemption in Virginia?
Eligibility depends on the particular exemption, not simply on the buyer’s business type or nonprofit status. A reseller can claim the resale exemption for qualifying goods intended for resale. Other exemptions may apply to specified government, nonprofit, church, agricultural, manufacturing, or other transactions when the statutory conditions and documentation requirements are met. Virginia Tax’s Sales Tax Exemptions page identifies available categories and the certificates or application procedures that apply.
Nonprofit status alone does not automatically make an organization’s purchases exempt. Qualifying organizations must apply to Virginia Tax, meet the applicable criteria, and receive the Department’s exemption certificate before making exempt purchases under that program. A nonprofit should not substitute an IRS determination letter or a general statement of charitable purpose for Virginia’s required certificate.
How to complete and verify a certificate
For ST-10, identify the purchaser and supplier, provide the purchaser’s business and registration information requested on the form, select the applicable purchase category, and complete the date, signature, and title fields. The purchaser certifies that the goods are being bought for the stated exempt purpose. Use the current form from Virginia Tax and follow its instructions; do not leave required fields blank or use a certificate for a different transaction type.
Before accepting a certificate, compare the buyer’s business activity and registration details with the goods being purchased, check that the form is signed and complete, and retain it with the transaction records. Virginia Tax describes good-faith acceptance in terms that include submission as part of the transaction, complete execution, reasonable care, and goods covered by the certificate’s wording. If details do not make sense, ask the buyer for clarification or collect tax until the claim is substantiated.
Can Virginia sellers accept out-of-state certificates?
Virginia Tax states that it will accept resale exemption certificates issued by another state’s tax agency when the certificate meets Virginia’s legal criteria and contains the information needed for a Virginia ST-10. This is not a blanket acceptance of every out-of-state form. The seller should confirm that the certificate identifies the purchaser and supplier, describes the business and resale purpose, includes the relevant registration or account number, and is properly dated and signed.
For cross-border sellers, the buyer’s out-of-state registration does not by itself establish that every Virginia sale is exempt. The goods must actually be purchased for resale, and the documentation must support that treatment. If the certificate is missing key information or the transaction does not fit its terms, ask the buyer for a compliant certificate or confirm the treatment with Virginia Tax.
How long is a Virginia resale certificate valid, and how long should it be kept?
ST-10 states that it remains in effect until revoked in writing by Virginia Tax, unless otherwise specified on an order. That does not make an old or incomplete certificate safe to rely on indefinitely: sellers should review it when the buyer, business, goods, or circumstances change and obtain an updated form when needed. A certificate must still support the specific exempt purchases made under it.
Keep certificates and related invoices, order records, and correspondence as part of the sales-tax records supporting your returns. The precise retention period can depend on the records and circumstances; confirm the current requirement with Virginia Tax rather than assuming a period. A well-organized record should let you connect each exempt sale to the buyer’s certificate and the goods sold.
Register and collect Virginia sales tax when required
A business that meets Virginia’s definition of a dealer generally must register to collect and remit sales tax. This can include out-of-state sellers with taxable Virginia sales when the applicable legal requirements are met. Register through VATAX Online Services or the Virginia Tax registration process. After registration, Virginia issues a sales tax account number and a Sales Tax Certificate of Registration, Form ST-4.
Virginia is not a home-rule state for sales tax administration: local jurisdictions do not administer their own separate sales tax systems. However, the tax treatment can vary by location because Virginia imposes additional regional taxes in specified areas. Virginia also applies reduced tax treatment to food for home consumption and essential personal hygiene products. Check the Department’s current guidance for the product and destination rather than applying a single statewide rate to every order.
Meet Virginia filing and payment deadlines
Virginia Tax assigns a filing frequency based on the dealer’s tax liability; the Department identifies monthly and quarterly filing schedules. Returns are due on the 20th day of the month following the close of the filing period, including when there are no sales to report. For quarterly filers, the Department lists the due dates as April 20, July 20, October 20, and January 20 for the preceding quarters.
File and pay through the methods available from Virginia Tax, and follow the filing frequency and account instructions assigned to your business. Due dates and account requirements can change, so check the current date and instructions on the Virginia Department of Taxation site. A missed return or payment can lead to interest, penalties, or other collection action; do not assume that a zero-sales period removes the filing obligation.
Avoid certificate errors, assessments, and penalties
Common problems include using ST-10 for goods the buyer will consume, accepting a certificate with missing information, relying on an out-of-state form that lacks Virginia’s required details, and treating nonprofit status as an automatic exemption. Another risk is applying a resale certificate to a product category or transaction the form does not cover. These errors can leave the seller responsible for tax that should have been collected.
Build a review process that checks the certificate against the buyer, product, order, and destination; stores the supporting records; and flags changes for follow-up. If a certificate is questionable, do not guess. Ask the buyer for corrected documentation, collect tax where appropriate, or confirm the treatment with Virginia Tax. Sales Tax Compliance USA provides hands-on help reviewing exemption documentation and managing registration, filing, and payment obligations for ecommerce and cross-border sellers.
Virginia sales-tax treatment examples to distinguish resale purchases, special product treatment, and regional tax considerations. Confirm the current rules for the specific item and destination with Virginia Tax.
| Transaction or product | Virginia treatment and documentation point |
|---|---|
| Tangible personal property bought for resale | Potentially exempt with a properly completed ST-10 or qualifying out-of-state resale certificate; the goods must actually be intended for resale. |
| Goods bought for the business’s own use | Not a resale purchase merely because the buyer is a retailer; do not use ST-10 to exempt ordinary business-use purchases. |
| Food for home consumption and essential personal hygiene products | Virginia applies reduced tax treatment; check current Department guidance for the applicable product and transaction. |
| Sales in specified regional areas | Additional regional taxes may apply; determine the destination and applicable regional rules rather than assuming one uniform total rate. |
| Qualifying nonprofit organization purchases | Exemption requires meeting Virginia’s criteria, applying to Virginia Tax, and receiving the applicable certificate; nonprofit status alone is insufficient. |
| Cigarettes purchased for resale | ST-10 is not the applicable certificate; eligible cigarette retailers and wholesalers use Virginia’s ST-10C process. |
Frequently asked questions
What is a Virginia resale certificate?
It is documentation a buyer gives a seller to support a tax-exempt purchase of qualifying goods intended for resale. Virginia’s prescribed form is ST-10, which also covers certain specified lease or rental and packaging purchases. It does not exempt goods the buyer will use or consume.
How do I get a Virginia sales tax exemption certificate?
The process depends on the exemption. For resale purchases, complete Virginia Form ST-10 and give it to the supplier; it is not a general certificate issued to every retailer. For a nonprofit exemption, apply to Virginia Tax and meet the applicable criteria before relying on the certificate the Department issues.
What is Virginia Form ST-10 used for?
ST-10 is Virginia’s Sales and Use Tax Certificate of Exemption for qualifying purchases by a Virginia dealer, including tangible personal property bought for resale. It also covers specified purchases for taxable lease or rental and certain packaging materials. It cannot be used to buy cigarettes for resale.
How do I fill out a Virginia resale certificate?
Use the current ST-10 from Virginia Tax, identify the purchaser and supplier, provide the requested business and registration details, select the applicable purchase category, and complete the date and authorized signature fields. Make sure the stated purpose matches the goods and keep a copy with the transaction records. Follow the form’s current instructions and do not leave required fields blank.
Does Virginia accept out-of-state resale certificates?
Virginia Tax accepts certificates issued by another state’s tax agency when they meet Virginia’s criteria and contain the information required for an ST-10. Acceptance is not automatic for every out-of-state form. Check that the certificate is complete, signed, and supports the actual resale transaction.
How long is a Virginia resale certificate valid?
ST-10 says it remains in effect until revoked in writing by Virginia Tax, unless otherwise specified on an order. Sellers should still review certificates when circumstances change and ensure each purchase is covered. Keep the certificate and transaction records for the period required by current Virginia rules; confirm the applicable retention period with Virginia Tax.
Who qualifies for a sales tax exemption in Virginia?
Qualification depends on the specific statutory exemption and transaction. Resellers may claim qualifying purchases for resale, while other categories have their own conditions and documentation. Virginia Tax’s exemption guidance explains the applicable categories; confirm eligibility before treating a sale as exempt.
Do nonprofits need a Virginia sales tax exemption certificate?
Yes, a nonprofit generally cannot claim Virginia’s nonprofit purchase exemption solely because it has nonprofit or federal tax-exempt status. It must apply to Virginia Tax, meet the applicable criteria, and receive the Department’s certificate. The certificate and exemption scope should be checked before making exempt purchases.
How we handle this for you
The mechanics in Virginia are manageable on their own; the cost is the time it takes every single filing period, in every state you are registered in. We are a managed service: our team registers you with the Virginia Department of Taxation, prepares and files your returns, and keeps you compliant period after period. You get one point of contact and one invoice — you do not get another dashboard to learn.
See our sales tax compliance services, check where you have obligations with the nexus calculator, or talk to us about Virginia.
Official sources
- https://www.tax.virginia.gov/retail-sales-and-use-tax
- https://www.tax.virginia.gov/sites/default/files/taxforms/exemption-certificates/any/st-10-any.pdf
- https://www.tax.virginia.gov/sales-tax-exemptions
- https://www.tax.virginia.gov/nonprofit-organizations
- https://www.tax.virginia.gov/laws-rules-decisions/rulings-tax-commissioner/22-4
- https://www.tax.virginia.gov/cigarette-resale-exemption-certificates
Reviewed by Paul le Roux, CA(SA). Sales Tax Compliance USA handles US sales tax registration, filing and remittance for cross-border and domestic ecommerce sellers as a fully managed service.
This page is general information for educational purposes and does not constitute legal or tax advice. Sales tax rules change and depend on your specific facts. Consult a qualified tax professional about your own position.