Resale certificates by state
Virginia resale certificate
The official form, whether Virginia takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.
Official sources checked
Quick answer
- Official form
- Commonwealth of Virginia Sales and Use Tax Certificate of Exemption (resale, lease or rental, and packaging) (Form ST-10) · Get the form (opens in a new tab)
- Issued by the Virginia Department of Taxation.
- Expires?
- No set expiry
- One properly executed ST-10 covers all qualifying purchases from that supplier on and after its date, and it stays in effect unless the Department of Taxation gives notice that it is no longer acceptable.
- Accepts the SST certificate?
- Unconfirmed
- Accepts the MTC certificate?
- No
- Out-of-state buyers can use it?
- With limits
- Virginia Tax has allowed the resale exemption for an out-of-state dealer that is not registered in Virginia when the dealer uses Form ST-10 and references its out-of-state registration number on it. For a foreign buyer with no registration number in any state, the Department required an additional affidavit certifying the purchase is for resale.
- Buyer must be registered in Virginia?
- With limits
- Form ST-10 asks for the dealer's Virginia account number, and the certificate must show the buyer's certificate of registration number if it has one. Unregistered out-of-state dealers may use their home-state registration number instead.
How to fill out and accept the certificate
- The buyer enters the supplier's name and address and the date, then checks box 1 for property bought for resale (or box 2 for lease or rental, or box 3 for packaging).
- The buyer fills in its dealer name, trade name, Virginia account number (or out-of-state registration number if unregistered in Virginia), address, and kind of business.
- An authorized person signs with a title: an officer for a corporation, a partner for a partnership, or the owner for a sole proprietorship.
- Registered Virginia dealers can check whether a customer is a registered dealer through the Department's online dealer lookup for registered dealers, or by calling Customer Services.
When a seller is protected
A dealer that takes a certificate of exemption in good faith is relieved of liability for collecting the tax unless the Tax Commissioner gives notice that the certificate is no longer acceptable. A certificate that is incomplete, invalid, or inconsistent on its face is never acceptable, and a certificate cannot cover items outside its exact wording.
Seller record-keeping
Dealers must keep records, including exemption and resale certificates, for three years.
Common mistakes
- Using ST-10 to buy items the business will use, such as cash registers, showcases, hand tools, furniture, or linens, which Virginia regulations list as misuses.
- Using ST-10 to buy cigarettes for resale, which the form has not allowed since January 1, 2018.
- A using or consuming construction contractor presenting ST-10, which the form does not permit.
Multistate certificates in Virginia
SST Certificate of Exemption
Unconfirmed
Virginia is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. Virginia uses Form ST-10 and may accept other states' certificates containing the ST-10 information.
MTC Uniform Resale Certificate
No
MTC note: Virginia is not on the Multistate Tax Commission's list of states that accept the uniform resale certificate.
Virginia resale certificate FAQ
What form is used for a resale certificate in Virginia?
Virginia's resale certificate is the Commonwealth of Virginia Sales and Use Tax Certificate of Exemption (resale, lease or rental, and packaging) (Form ST-10), published by the Virginia Department of Taxation. Download it from the Virginia Department of Taxation website; sellers keep the completed certificate rather than sending it to the state.
Does Virginia accept multistate resale certificates?
Virginia is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. Virginia uses Form ST-10 and may accept other states' certificates containing the ST-10 information. Virginia is not on the Multistate Tax Commission's list of states that accept the uniform resale certificate.
Do Virginia resale certificates expire?
One properly executed ST-10 covers all qualifying purchases from that supplier on and after its date, and it stays in effect unless the Department of Taxation gives notice that it is no longer acceptable.
Can an out-of-state business use a resale certificate in Virginia?
Virginia Tax has allowed the resale exemption for an out-of-state dealer that is not registered in Virginia when the dealer uses Form ST-10 and references its out-of-state registration number on it. For a foreign buyer with no registration number in any state, the Department required an additional affidavit certifying the purchase is for resale.
Related reading
- Virginia sales tax guide: rates, nexus thresholds and filing rules
- Virginia sales tax exemptions for businesses
- Resale certificates: who qualifies and how to get one
- How out-of-state resale certificates work
- Sales tax exemption guide
Sources
- Virginia Tax: Form ST-10 (opens in a new tab)
- 23VAC10-210-280, Certificates of exemption (opens in a new tab)
- Code of Virginia 58.1-623, exemption certificates (opens in a new tab)
- 23VAC10-210-470, Dealer's records (opens in a new tab)
- Virginia Tax Commissioner Ruling 10-21 (out-of-state dealer using ST-10) (opens in a new tab)
- Code of Virginia 58.1-623.01, online access to dealer registration numbers (opens in a new tab)
- MTC Uniform Sales & Use Tax Resale Certificate (rev. 10/14/2022) (opens in a new tab)
- SST member state list (non-member) (opens in a new tab)
This page is general information, not tax or legal advice. Forms and rules change, so confirm with the Virginia Department of Taxation before you rely on a certificate.
Resale certificates in other states
Kintsugi collects, validates and tracks exemption and resale certificates for you
Store certificates next to the customers they cover and apply them to exempt sales automatically. Basic certificate management is included on the Starter plan; Premium adds bulk upload with automatic validation, secure certificate requests and expiration alerts.