Form ST-20 "Sales and Use Tax Certificate of Exemption" - Virginia

What Is Form ST-20?

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 May 1, 2018;
  • 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-20 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-20 "Sales and Use Tax Certificate of Exemption" - Virginia

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Form ST-20
COMMONWEALTH OF VIRGINIA
SALES AND USE TAX CERTIFICATE OF EXEMPTION
For Certain Public Service Corporations, Commercial Radio and Television Companies,
Motion Picture Theaters, Cable Television Systems, Certain Airlines and Aircraft, and Taxicab Operators
To ___________________________________________________________________ Date _________________________________
Name of Dealer
Address ____________________________________________________________________________________________________
Number and Street or Rural Route
City, Town, or Post Office
State
ZIP Code
Information For Dealer - A dealer is required to have only one Certificate of Exemption on file, properly executed by each
purchaser buying or leasing tax exempt tangible personal property under this Certificate.
The Virginia 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 8 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 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
appropriate box below.
1. Tangible personal property sold or leased to a public service corporation engaged in business as a common
carrier of property or passengers by railway, for use or consumption by such common carrier directly in the
rendition of its public service.
2. Machinery, tools, and equipment used by a public service corporation to generate energy derived from sunlight or
wind. This exemption expires June 30, 2027.
3. Tangible personal property used directly in broadcasting: Broadcasting equipment and parts and accessories and
towers used or to be used by commercial radio and television companies, wired or land based wireless cable
television systems, common carriers or video programmers using an open video system or other video platform
provided by telephone common carriers, or concerns which are under the regulation and supervision of the
Federal Communications Commission.
4. Copyright audio or video tapes and films leased, rented, or licensed for public exhibition at motion picture theaters
or by licensed radio and television stations.
Exception: This certificate cannot be accepted to exempt the lease, rental or licensing of copyright audio or video
tapes, and films for public exhibition to anyone other than motion picture theaters or licensed radio and television
stations.
5. Broadcasting, amplification, transmission, and distribution equipment and parts and accessories thereto and
towers used or to be used by wired or land based wireless cable television systems or open video systems or
other video systems provided by telephone common carriers which are under the regulation and supervision of
the Federal Communications Commission.
6. Tangible personal property sold or leased to an airline operating in intrastate, interstate, or foreign commerce as
a common carrier providing scheduled air service on a continuing basis to one or more Virginia airports at least
one day per week, for use or consumption by such airline directly in the rendition of its common carrier service.
7. Parts, engines, and supplies used for maintaining, repairing, or reconditioning manned and unmanned aircraft
or any aircraft’s avionics system, engine, or component parts. This exemption does not apply to tools and other
equipment not attached to or that does not become a part of the aircraft. This exemption expires July 1, 2022.
8. Parts, tires, meters, and dispatch radios sold or leased to taxicab operators for use or consumption directly in the
rendition of their services.
This certificate of exemption will not be valid unless the back of the form is completed and signed by the purchaser.
Va. Dept. of Taxation 6201068 Rev. 05/18
Form ST-20
COMMONWEALTH OF VIRGINIA
SALES AND USE TAX CERTIFICATE OF EXEMPTION
For Certain Public Service Corporations, Commercial Radio and Television Companies,
Motion Picture Theaters, Cable Television Systems, Certain Airlines and Aircraft, and Taxicab Operators
To ___________________________________________________________________ Date _________________________________
Name of Dealer
Address ____________________________________________________________________________________________________
Number and Street or Rural Route
City, Town, or Post Office
State
ZIP Code
Information For Dealer - A dealer is required to have only one Certificate of Exemption on file, properly executed by each
purchaser buying or leasing tax exempt tangible personal property under this Certificate.
The Virginia 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 8 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 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
appropriate box below.
1. Tangible personal property sold or leased to a public service corporation engaged in business as a common
carrier of property or passengers by railway, for use or consumption by such common carrier directly in the
rendition of its public service.
2. Machinery, tools, and equipment used by a public service corporation to generate energy derived from sunlight or
wind. This exemption expires June 30, 2027.
3. Tangible personal property used directly in broadcasting: Broadcasting equipment and parts and accessories and
towers used or to be used by commercial radio and television companies, wired or land based wireless cable
television systems, common carriers or video programmers using an open video system or other video platform
provided by telephone common carriers, or concerns which are under the regulation and supervision of the
Federal Communications Commission.
4. Copyright audio or video tapes and films leased, rented, or licensed for public exhibition at motion picture theaters
or by licensed radio and television stations.
Exception: This certificate cannot be accepted to exempt the lease, rental or licensing of copyright audio or video
tapes, and films for public exhibition to anyone other than motion picture theaters or licensed radio and television
stations.
5. Broadcasting, amplification, transmission, and distribution equipment and parts and accessories thereto and
towers used or to be used by wired or land based wireless cable television systems or open video systems or
other video systems provided by telephone common carriers which are under the regulation and supervision of
the Federal Communications Commission.
6. Tangible personal property sold or leased to an airline operating in intrastate, interstate, or foreign commerce as
a common carrier providing scheduled air service on a continuing basis to one or more Virginia airports at least
one day per week, for use or consumption by such airline directly in the rendition of its common carrier service.
7. Parts, engines, and supplies used for maintaining, repairing, or reconditioning manned and unmanned aircraft
or any aircraft’s avionics system, engine, or component parts. This exemption does not apply to tools and other
equipment not attached to or that does not become a part of the aircraft. This exemption expires July 1, 2022.
8. Parts, tires, meters, and dispatch radios sold or leased to taxicab operators for use or consumption directly in the
rendition of their services.
This certificate of exemption will not be valid unless the back of the form is completed and signed by the purchaser.
Va. Dept. of Taxation 6201068 Rev. 05/18
Form ST-20
Page 2
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 dealer ___________________________________________________________________________
I declare that I am authorized to sign this Certificate of Exemption and that, to the best of my knowledge and belief, it is true,
correct, and made in good faith, pursuant to the Virginia Retail Sales and Use Tax Act.
By __________________________________________________________
___________________________________________
Signature
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 a sole proprietorship, the proprietor must sign.
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