Virginia Sales Tax Exemptions
| Exemption Reason | Form | Issued By | XMPT Delivery |
|---|---|---|---|
| Resale | ST-10 | Purchaser | Create |
| Manufacturing | ST-11 | Purchaser | Create |
| Government Entities | ST-12 | Purchaser | Create |
| Medical Organizations | ST-13 | Purchaser | |
| Nonprofit Churches | ST-13A | Purchaser | Create |
| Out-of-State Dealers | ST-14 | Purchaser | |
| Forest Products Harvesting | ST-17 | Purchaser | |
| Agricultural | ST-18 | Purchaser | |
| Shipping/Shipbuilding | ST-19 | Purchaser | |
| Nonprofit Organizations | NP-1 | State | Forward |
Notes:
Virginia uses specific exemption certificate forms for different types of exemptions, with each form tailored to a particular industry or exemption category.
For nonprofit organizations to qualify for sales tax exemption, they must apply to Virginia Tax using Form NP-1 and meet specific criteria under Code of Virginia Section 58.1-609.11.
To qualify, nonprofits must:
- Be exempt from federal income tax under 501(c)(3), 501(c)(4), or 501(c)(19)
- Comply with Virginia laws relating to solicitation of contributions
- Have annual administrative costs (including salaries and fundraising) not exceeding 40% of annual gross revenue
Nonprofit churches have two options:
- Use the self-issued exemption certificate Form ST-13A (limited exemption)
- Apply for a broader Virginia Tax-Exempt Number under Code of Virginia Section 58.1-609.11
Government entities (Commonwealth of Virginia, political subdivisions, and the United States) use Form ST-12 for tax-exempt purchases.
Manufacturing exemptions (Form ST-11) apply to industrial materials, machinery, tools, and equipment used directly in manufacturing, processing, or converting products for sale or resale.
Form ST-10A is specifically for catalogs and printed materials distributed outside Virginia, property for foreign export, and advertising.