Form ST-13T "Sales and Use Tax Certificate of Exemption for Use by a Qualifying Business Purchasing Personal Protective Equipment" - Virginia

What Is Form ST-13T?

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, 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-13T 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-13T "Sales and Use Tax Certificate of Exemption for Use by a Qualifying Business Purchasing Personal Protective Equipment" - Virginia

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Form ST-13T
COMMONWEALTH OF VIRGINIA
SALES AND USE TAX CERTIFICATE OF EXEMPTION
For use by a Qualifying Business Purchasing Personal Protective Equipment
__________________________________________________________________________________
__________________________________
Name of Dealer
Date
________________________________________________________________________________________________________________________
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 personal protective
equipment purchased by a qualifying business to control, prevent, and mitigate the spread of COVID-19 or to training related
to COVID-19 purchased by a qualifying business.
This is a temporary exemption. The sales tax exemption provided under Va. Code § 58.1-609.14, shall expire on the first
day following the expiration of the last executive order issued by the Governor related to the COVID-19 pandemic and
the termination of the COVID-19 Standard adopted by the Virginia Safety and Health Codes Board.
A qualifying business is defined as “a business that has in place a COVID-19 safety protocol”.
Personal protective equipment is defined as: Disinfecting products approved for use against SARS-CoV-2 and COVID-19;
coveralls, full body suits, gowns, and vests; engineering controls such as substitution, isolation, ventilation, and equipment
modification to reduce exposure to SARS-CoV-2 and COVID-19 disease-related workplace hazards and job tasks;
engineering controls also include UVC sanitation equipment, indoor air quality equipment such as ionization, HEPA filtration,
and physical barriers; face coverings, face shields, and filtering facepiece respirators; gloves; hand sanitizer; hand-washing
facilities; HVAC, testing, and physical modifications to comply with the American National Standards Institute (ANSI)/
American Society of Heating, Refrigerating and Air-Conditioning Engineers (ASHRAE) Standards 62.1 and 62.2 (ASHRAE
2019a, 2019b); medical and nonmedical masks; physical barriers and electronic sensors or systems designed to maintain
or monitor physical distancing of employees from other employees, other persons, and the general public, including acrylic
sneeze guards, permanent or temporary walls, electronic employee monitors, and proximity sensors in employee badges;
respiratory protection equipment; safety glasses; signs related to COVID-19; temperature-checking devices and monitors;
and testing and related equipment related to COVID-19.
The undersigned purchaser hereby certifies that all personal protective equipment purchased from the above named supplier
on and after this date will be purchased for use by a qualifying business or for training related to COVID-19.
________________________________________________________________________________
Virginia Account
Name of Purchaser _____________________________________ No., if any _________________________________
Address _______________________________________________________________________________________
Number and Street or Rural Route
City, Town, or Post Office
State
ZIP Code
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 ____________________________________________________________
_______________________________
Signature
Title
Information for dealer - A dealer is required to have on file only one Certificate of Exemption properly executed by each
purchaser buying tax exempt tangible personal property under this Certificate.
Va. Dept. of Taxation
0000000 Rev. 03/21
Form ST-13T
COMMONWEALTH OF VIRGINIA
SALES AND USE TAX CERTIFICATE OF EXEMPTION
For use by a Qualifying Business Purchasing Personal Protective Equipment
__________________________________________________________________________________
__________________________________
Name of Dealer
Date
________________________________________________________________________________________________________________________
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 personal protective
equipment purchased by a qualifying business to control, prevent, and mitigate the spread of COVID-19 or to training related
to COVID-19 purchased by a qualifying business.
This is a temporary exemption. The sales tax exemption provided under Va. Code § 58.1-609.14, shall expire on the first
day following the expiration of the last executive order issued by the Governor related to the COVID-19 pandemic and
the termination of the COVID-19 Standard adopted by the Virginia Safety and Health Codes Board.
A qualifying business is defined as “a business that has in place a COVID-19 safety protocol”.
Personal protective equipment is defined as: Disinfecting products approved for use against SARS-CoV-2 and COVID-19;
coveralls, full body suits, gowns, and vests; engineering controls such as substitution, isolation, ventilation, and equipment
modification to reduce exposure to SARS-CoV-2 and COVID-19 disease-related workplace hazards and job tasks;
engineering controls also include UVC sanitation equipment, indoor air quality equipment such as ionization, HEPA filtration,
and physical barriers; face coverings, face shields, and filtering facepiece respirators; gloves; hand sanitizer; hand-washing
facilities; HVAC, testing, and physical modifications to comply with the American National Standards Institute (ANSI)/
American Society of Heating, Refrigerating and Air-Conditioning Engineers (ASHRAE) Standards 62.1 and 62.2 (ASHRAE
2019a, 2019b); medical and nonmedical masks; physical barriers and electronic sensors or systems designed to maintain
or monitor physical distancing of employees from other employees, other persons, and the general public, including acrylic
sneeze guards, permanent or temporary walls, electronic employee monitors, and proximity sensors in employee badges;
respiratory protection equipment; safety glasses; signs related to COVID-19; temperature-checking devices and monitors;
and testing and related equipment related to COVID-19.
The undersigned purchaser hereby certifies that all personal protective equipment purchased from the above named supplier
on and after this date will be purchased for use by a qualifying business or for training related to COVID-19.
________________________________________________________________________________
Virginia Account
Name of Purchaser _____________________________________ No., if any _________________________________
Address _______________________________________________________________________________________
Number and Street or Rural Route
City, Town, or Post Office
State
ZIP Code
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 ____________________________________________________________
_______________________________
Signature
Title
Information for dealer - A dealer is required to have on file only one Certificate of Exemption properly executed by each
purchaser buying tax exempt tangible personal property under this Certificate.
Va. Dept. of Taxation
0000000 Rev. 03/21