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

What Is Form ST-20A?

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 January 1, 2021;
  • 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-20A 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-20A "Sales and Use Tax Certificate of Exemption" - Virginia

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Form ST-20A
COMMONWEALTH OF VIRGINIA
SALES AND USE TAX CERTIFICATE OF EXEMPTION
For use by production companies, program producers, radio,
television and cable TV companies, and other entities engaged
in the production and creation of exempt audiovisual works
and the licensing, distributing, and broadcasting of the same.
To: ___________________________________________________________ Date: _____________________________
Name of Dealer
Address: ________________________________________________________________________________________
Number and Street or Rural Route
City, Town, or Post Office
State
ZIP Code
The Virginia Retail Sales and Use Tax Act provides that the Virginia sales and use tax shall not apply to the following:
(i)
The lease, rental, license, sale, other transfer, or use of any audio or video tape, film or other audiovisual work where
the transferee or user acquires or has acquired the work for the purpose of licensing, distributing, broadcasting,
commercially exhibiting or reproducing the work or using or incorporating the work into another such work;
(ii) The provision of production services or fabrication in connection with the production of any portion of such
audiovisual work, including, but not limited to, scriptwriting, photography, sound, musical composition, special
effects, animation, adaptation, dubbing, mixing, editing, cutting and provision of production facilities or equipment;
(iii) The transfer or use of tangible personal property, including, but not limited to, scripts, musical scores, storyboards,
artwork, film, tapes and other media, incident to the performance of such services or fabrication. However,
audiovisual works and incidental tangible personal property described in clauses (i) and (iii) shall be subject to tax
as otherwise provided in this chapter to the extent of the value of their tangible components prior to their use in the
production of any audiovisual work and prior to their enhancement by any production service; and
(iv) Equipment and parts and accessories thereto used or to be used in the production of such audiovisual works.
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 of producing or creating exempt audiovisual works
and the licensing, distribution, broadcasting, commercially exhibiting, or reproducing works for viewing or listening by the
general public.
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
By: ___________________________________________________
_______________________________________
Signature
Title
INFORMATION FOR DEALER – A dealer is required to have on file only one Certificate of Exemption properly executed
by each purchaser buying or leasing tax exempt tangible personal property under this certificate.
Va. Dept. of Taxation 6201071 Rev. 01/21
Form ST-20A
COMMONWEALTH OF VIRGINIA
SALES AND USE TAX CERTIFICATE OF EXEMPTION
For use by production companies, program producers, radio,
television and cable TV companies, and other entities engaged
in the production and creation of exempt audiovisual works
and the licensing, distributing, and broadcasting of the same.
To: ___________________________________________________________ Date: _____________________________
Name of Dealer
Address: ________________________________________________________________________________________
Number and Street or Rural Route
City, Town, or Post Office
State
ZIP Code
The Virginia Retail Sales and Use Tax Act provides that the Virginia sales and use tax shall not apply to the following:
(i)
The lease, rental, license, sale, other transfer, or use of any audio or video tape, film or other audiovisual work where
the transferee or user acquires or has acquired the work for the purpose of licensing, distributing, broadcasting,
commercially exhibiting or reproducing the work or using or incorporating the work into another such work;
(ii) The provision of production services or fabrication in connection with the production of any portion of such
audiovisual work, including, but not limited to, scriptwriting, photography, sound, musical composition, special
effects, animation, adaptation, dubbing, mixing, editing, cutting and provision of production facilities or equipment;
(iii) The transfer or use of tangible personal property, including, but not limited to, scripts, musical scores, storyboards,
artwork, film, tapes and other media, incident to the performance of such services or fabrication. However,
audiovisual works and incidental tangible personal property described in clauses (i) and (iii) shall be subject to tax
as otherwise provided in this chapter to the extent of the value of their tangible components prior to their use in the
production of any audiovisual work and prior to their enhancement by any production service; and
(iv) Equipment and parts and accessories thereto used or to be used in the production of such audiovisual works.
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 of producing or creating exempt audiovisual works
and the licensing, distribution, broadcasting, commercially exhibiting, or reproducing works for viewing or listening by the
general public.
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
By: ___________________________________________________
_______________________________________
Signature
Title
INFORMATION FOR DEALER – A dealer is required to have on file only one Certificate of Exemption properly executed
by each purchaser buying or leasing tax exempt tangible personal property under this certificate.
Va. Dept. of Taxation 6201071 Rev. 01/21