Form ST-11 "Sales and Use Tax Certificate of Exemption" - Virginia

What Is Form ST-11?

This is a legal form that was released by the Virginia Department of Taxation - a government authority operating within Virginia. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on March 1, 2020;
  • The latest edition provided by the Virginia Department of Taxation;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form ST-11 by clicking the link below or browse more documents and templates provided by the Virginia Department of Taxation.

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Download Form ST-11 "Sales and Use Tax Certificate of Exemption" - Virginia

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Form ST-11
COMMONWEALTH OF VIRGINIA
SALES AND USE TAX CERTIFICATE OF EXEMPTION
To _______________________________________________________________________ Date _____________________________
Name of Supplier
Address ____________________________________________________________________________________________________
Number and Street or Rural Route
City, Town, or Post Office
State
ZIP Code
Information for supplier – A supplier is required to have only one Certificate of Exemption on file, properly executed by
each purchaser buying tax exempt personal property under this Certificate.
The Virginia Retail Sales and Use Tax Act provides that the Virginia sales and use tax shall not apply to the kinds and classes
of tangible personal property shown in Items 1 through 11 below when purchased for the purposes specified.
The undersigned purchaser hereby certifies that all tangible personal property purchased or leased from the above-named
supplier on and after this date will be purchased or leased for the purpose or purposes indicated below, unless otherwise
specified on each order, and that this certificate shall remain in effect until revoked in writing by the Department of Taxation.
Check the appropriate box or boxes below.
c 1. Industrial materials for future manufacturing, processing, refining, or conversion into articles of tangible personal
property for resale where such industrial materials either enter into the production or become a component part
of the finished product; industrial materials that are coated upon or impregnated into the product at any stage
of its manufacture, processing, refining, or conversion for resale.
c 2. Machinery or tools or repair parts therefor or replacements thereof, equipment, fuel, power, energy, or supplies,
used directly in manufacturing, processing, refining, mining or converting products for sale or resale.
c 3. Items used directly in the drilling, extraction or processing of natural gas or oil for sale or resale and in well area
reclamation activities required by state or federal law.
c 4. Agricultural commodities or seafood purchased for the purpose of acquiring raw products for use or consumption
in the process of preparing, finishing, or manufacturing such agricultural or seafood commodity for the retail
consumer trade. The term “agricultural commodity’’, for the purposes of this exemption, means horticultural,
poultry, farm products, livestock and livestock products, and products derived from bees and beekeeping. This
Certificate of Exemption cannot be given to cover any agricultural or seafood commodity sold or distributed as
a marketable or finished product to the ultimate consumer.
c 5. Tangible personal property purchased for use or consumption directly and exclusively in basic research in the
experimental or laboratory sense or research and development in the experimental or laboratory sense.
c 6. Certified pollution control equipment and facilities as defined in Va. Code § 58.1-3660 and which in accordance
with such Section, has been certified by a state certifying authority. A “state certifying authority” means the State
Water Control Board or the Virginia Department of Health, for water pollution; the State Air Pollution Control Board,
for air pollution; the Department of Mines, Minerals and Energy, for solar energy projects and for coal, oil, and gas
production, including gas, natural gas, and coalbed methane gas; and the Virginia Waste Management Board,
for waste disposal facilities, natural gas recovered from waste facilities, and landfill gas production facilities, and
shall include any interstate agency authorized to act in place of a certifying authority of the Commonwealth.
c 7. Materials, containers, labels, sacks, cans, boxes, drums, or bags for packaging tangible personal property for
shipment or sale, whether returnable or non-returnable.
c 8. Equipment, materials, or supplies used directly in the production of a publication for sale or free distribution
issued at regular intervals, not exceeding three months.
c 9. High speed electrostatic duplicators, or other duplicators which have a printing capacity of 4,000 impressions or
more per hour, purchased or leased by persons primarily engaged in the printing or photocopying of products
for sale or resale.
Continued on next page.
Va. Dept. of Taxation 6201057 Rev. 04/20
Form ST-11
COMMONWEALTH OF VIRGINIA
SALES AND USE TAX CERTIFICATE OF EXEMPTION
To _______________________________________________________________________ Date _____________________________
Name of Supplier
Address ____________________________________________________________________________________________________
Number and Street or Rural Route
City, Town, or Post Office
State
ZIP Code
Information for supplier – A supplier is required to have only one Certificate of Exemption on file, properly executed by
each purchaser buying tax exempt personal property under this Certificate.
The Virginia Retail Sales and Use Tax Act provides that the Virginia sales and use tax shall not apply to the kinds and classes
of tangible personal property shown in Items 1 through 11 below when purchased for the purposes specified.
The undersigned purchaser hereby certifies that all tangible personal property purchased or leased from the above-named
supplier on and after this date will be purchased or leased for the purpose or purposes indicated below, unless otherwise
specified on each order, and that this certificate shall remain in effect until revoked in writing by the Department of Taxation.
Check the appropriate box or boxes below.
c 1. Industrial materials for future manufacturing, processing, refining, or conversion into articles of tangible personal
property for resale where such industrial materials either enter into the production or become a component part
of the finished product; industrial materials that are coated upon or impregnated into the product at any stage
of its manufacture, processing, refining, or conversion for resale.
c 2. Machinery or tools or repair parts therefor or replacements thereof, equipment, fuel, power, energy, or supplies,
used directly in manufacturing, processing, refining, mining or converting products for sale or resale.
c 3. Items used directly in the drilling, extraction or processing of natural gas or oil for sale or resale and in well area
reclamation activities required by state or federal law.
c 4. Agricultural commodities or seafood purchased for the purpose of acquiring raw products for use or consumption
in the process of preparing, finishing, or manufacturing such agricultural or seafood commodity for the retail
consumer trade. The term “agricultural commodity’’, for the purposes of this exemption, means horticultural,
poultry, farm products, livestock and livestock products, and products derived from bees and beekeeping. This
Certificate of Exemption cannot be given to cover any agricultural or seafood commodity sold or distributed as
a marketable or finished product to the ultimate consumer.
c 5. Tangible personal property purchased for use or consumption directly and exclusively in basic research in the
experimental or laboratory sense or research and development in the experimental or laboratory sense.
c 6. Certified pollution control equipment and facilities as defined in Va. Code § 58.1-3660 and which in accordance
with such Section, has been certified by a state certifying authority. A “state certifying authority” means the State
Water Control Board or the Virginia Department of Health, for water pollution; the State Air Pollution Control Board,
for air pollution; the Department of Mines, Minerals and Energy, for solar energy projects and for coal, oil, and gas
production, including gas, natural gas, and coalbed methane gas; and the Virginia Waste Management Board,
for waste disposal facilities, natural gas recovered from waste facilities, and landfill gas production facilities, and
shall include any interstate agency authorized to act in place of a certifying authority of the Commonwealth.
c 7. Materials, containers, labels, sacks, cans, boxes, drums, or bags for packaging tangible personal property for
shipment or sale, whether returnable or non-returnable.
c 8. Equipment, materials, or supplies used directly in the production of a publication for sale or free distribution
issued at regular intervals, not exceeding three months.
c 9. High speed electrostatic duplicators, or other duplicators which have a printing capacity of 4,000 impressions or
more per hour, purchased or leased by persons primarily engaged in the printing or photocopying of products
for sale or resale.
Continued on next page.
Va. Dept. of Taxation 6201057 Rev. 04/20
10. Qualifying tangible personal property, when the preponderance of the property’s use is in manufacturing by
c
licensed brewers under subsection 1 and 2 of Va. Code
§ 4.1-208. The exemption is limited to i) machinery, tools,
equipment and repair and replacement parts, fuel, power, energy or supplies; ii) materials for future processing,
manufacturing or conversion into beer, where the materials enter into the production of or become a component
part of the beer; and iii) materials for future use in packaging the beer for shipment or sale.
11. Qualifying tangible personal property, when the preponderance of the property’s use is in
advanced recycling, as
c
The exemption is limited to (i) machinery, tools, and equipment, or repair parts or
defined in Va. Code
§ 58.1-439.7.
their replacements, fuel, power, energy, or supplies; (ii) materials for processing, manufacturing, or conversion
for resale where the materials either are recycled or recovered; and (iii) materials, including containers, labels,
sacks, cans, boxes, drums, or bags used for packaging recycled or recovered material for shipment or resale.
Virginia Account
Name of Purchaser _________________________________
No., if any ________________________________________________
Trading as __________________________________________________________________________________________________
Address ____________________________________________________________________________________________________
Number and Street or Rural Route
City, Town, or Post Office
State
ZIP Code
Kind of business engaged in by purchaser _________________________________________________________________________
I certify that I am authorized to sign this Certificate of Exemption and that, to the best of my knowledge and belief, it is true and correct,
made in good faith, pursuant to the Virginia Retail Sales and Use Tax Act.
By ______________________________________________
Title ___________________________________________________
If the purchaser is a corporation, an officer of the corporation or other person authorized to sign on behalf of the corporation must sign; if a
partnership, one partner must sign; if an unincorporated association, a member must sign; if a sole proprietorship, the proprietor must sign.
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