Form ST-22 "Railroad Rolling Stock Exemption Certificate" - Virginia

What Is Form ST-22?

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 September 1, 2015;
  • 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-22 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-22 "Railroad Rolling Stock Exemption Certificate" - Virginia

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ST-22
Commonwealth of Virginia
Sales and Use Tax Certificate of Exemption
For use when purchasing or leasing railroad rolling stock from a manufacturer
For additional forms or more information visit www.tax.virginia.gov.
:
To
___________________________________________________________ Date: _____________________________
Name of Manufacturer
________________________________________________________________________________________________
Number and Street or Rural Route
City, Town or Post Office
State
Zip Code
The Virginia Retail Sales and Use Tax Act provides an exemption from the retail sales and use tax for railroad rolling
stock when sold or leased by the manufacturer. Under Va. Code § 58.1-2652(A), "rolling stock of a railroad or a freight car
company shall include all locomotives, of whatever motive power, autocars, cars of every kind and description, and all
other equipment determined by the Tax Commissioner to constitute rolling stock."
Name of Purchaser or Lessee ________________________________________________________________________
Address _________________________________________________________________________________________
Number and Street or Rural Route
City, Town or Post Office
State and Zip Code
I certify that I am purchasing or leasing railroad rolling stock.
By __________________________________________________ ___________________________________________
Signature of Purchaser or Lessee
Title
Information for manufacturer - A manufacturer is required to have on file only one Certificate of Exemption properly
executed by the purchaser. However, any change of purchaser or address requires that a new Certificate of Exemption be
completed.
Va, Dept. of Taxation ST-22 6201070 Rev. 09/15
ST-22
Commonwealth of Virginia
Sales and Use Tax Certificate of Exemption
For use when purchasing or leasing railroad rolling stock from a manufacturer
For additional forms or more information visit www.tax.virginia.gov.
:
To
___________________________________________________________ Date: _____________________________
Name of Manufacturer
________________________________________________________________________________________________
Number and Street or Rural Route
City, Town or Post Office
State
Zip Code
The Virginia Retail Sales and Use Tax Act provides an exemption from the retail sales and use tax for railroad rolling
stock when sold or leased by the manufacturer. Under Va. Code § 58.1-2652(A), "rolling stock of a railroad or a freight car
company shall include all locomotives, of whatever motive power, autocars, cars of every kind and description, and all
other equipment determined by the Tax Commissioner to constitute rolling stock."
Name of Purchaser or Lessee ________________________________________________________________________
Address _________________________________________________________________________________________
Number and Street or Rural Route
City, Town or Post Office
State and Zip Code
I certify that I am purchasing or leasing railroad rolling stock.
By __________________________________________________ ___________________________________________
Signature of Purchaser or Lessee
Title
Information for manufacturer - A manufacturer is required to have on file only one Certificate of Exemption properly
executed by the purchaser. However, any change of purchaser or address requires that a new Certificate of Exemption be
completed.
Va, Dept. of Taxation ST-22 6201070 Rev. 09/15