INSTRUCTIONS: VIRGINIA SALES AND USE CERTIFICATE OF EXEMPTION (Form ST-11)
Virginia purchasers of certain types of materials are exempt from sales and use tax. To certify this, a form ST-11 must be completed by the purchaser and filed with the seller. This document can be obtained from the website of the Virginia Department of Taxation.
Virginia Sales And Use Certificate Of Exemption ST-11 Step 1: At the top of the form, enter the name of the seller, their address, and the date.
Virginia Sales And Use Certificate Of Exemption ST-11 Step 2: There are ten listed qualifying exempt purchases. You should check the box next to the statement which applies to your purchase. The first listed reason concerns industrial materials purchased for future manufacturing, processing, refining and conversion.
Virginia Sales And Use Certificate Of Exemption ST-11 Step 3: The second listed reason concerns machinery, tools and repair parts used in the manufacturing process.
Virginia Sales And Use Certificate Of Exemption ST-11 Step 4: The third listed reason concerns items used directly in drilling, extraction or processing of natural gas or oil.
Virginia Sales And Use Certificate Of Exemption ST-11 Step 5: The fourth listed reason concerns purchases of items related to agricultural and seafood activities.
Virginia Sales And Use Certificate Of Exemption ST-11 Step 6: The fifth listed reason concerns purchases of tangible personal property used in research and development.
Virginia Sales And Use Certificate Of Exemption ST-11 Step 7: The sixth listed reason concerns purchases of certified pollution control equipment and facilities.
Virginia Sales And Use Certificate Of Exemption ST-11 Step 8: The seventh listed reason concerns certified pollution control equipment and facilities used in energy production, including coal, gas and oil activities.
Virginia Sales And Use Certificate Of Exemption ST-11 Step 9: The eighth listed reason concerns purchases of packaging material.
Virginia Sales And Use Certificate Of Exemption ST-11 Step 10: The ninth listed reason concerns purchases related to the publication of a periodical issued at least once every three months.
Virginia Sales And Use Certificate Of Exemption ST-11 Step 11: The tenth listed reason concerns duplicators that meet the listed duplication capacity requirements.
Virginia Sales And Use Certificate Of Exemption ST-11 Step 12: At the bottom of the form, give the name of the purchaser, their trade name and all other requested information. Sign the form and give your title.
