Form ST-13A "Sales and Use Tax Certificate of Exemption" - Virginia

What Is Form ST-13A?

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 June 1, 2016;
  • 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-13A 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-13A "Sales and Use Tax Certificate of Exemption" - Virginia

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Form ST-13A
COMMONWEALTH OF VIRGINIA
SALES AND USE TAX CERTIFICATE OF EXEMPTION
For use by a church conducted not for profit that is exempt from income taxation under Internal Revenue Code (IRC)
Section 501 (c) (3) or from property taxation under Va. Code § 58.1-3606.
To: ___________________________________________________________ Date: _____________________________
Name of Supplier
________________________________________________________________________________________________
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 sales and use tax shall not apply to:
1. Tangible personal property, including prepared meals, catering, and other services related to the provision of food;
c
purchased by churches organized not for profit and which are exempt from taxation under IRC § 501 (c) (3) or
whose real property is exempt from local taxation pursuant to the provisions of Va. Code § 58.1-3606, for use:
(a) in religious worship services by a congregation or church membership while meeting together in a single
location;
(b) in the libraries, offices, meeting or counseling rooms, or other rooms in the public church buildings used in
carrying out the work of the church and its related ministries, including kindergarten, elementary, and secondary
schools. The exemption for such churches shall also include baptistries, bulletins, programs, newspapers and
newsletters which do not contain paid advertising and are used in carrying out the work of the church and gifts,
including food, for distribution outside the public church building; and
(c) in (i) caring for or maintaining property owned by the church including, but not limited to, mowing equipment,
and (ii) building materials installed by the church and for which the church does not contract with a person or
entity to have installed, in the public church buildings used in carrying out the work of the church and its related
ministries, including, but not limited to worship services; administrative rooms; and kindergarten, elementary, and
secondary schools.
2. Food, including prepared meals, catering, and other services related to the provision of food; disposable serving
c
items; cleaning supplies; and teaching materials used in the operation of camps or conference centers by a church
as defined in Item 1 above, or an organization composed of such churches and which are used in carrying out the
work of the church or churches.
The undersigned, for and on behalf of the nonprofit church, certifies that all tangible personal property purchased under this
exemption certificate is for the purposes indicated above, unless specified on each order, and that the purchases will be
paid for out of church funds.
Name of Nonprofit Church: __________________________________________________________________________
________________________________________________________________________________________________
Number and Street or Rural Route
City, Town, or Post Office
State
ZIP Code
By: ___________________________________________________
_______________________________________
Signature
Title
Information for supplier: A supplier is required to have on file only one Certificate of Exemption, properly executed by
each nonprofit church buying tangible personal property tax exempt under this Certificate.
NOTE: This exemption certificate does not provide exemption for any tangible personal property purchased by a church
other than that specified above.
Va. Dept. of Taxation 6201137 Rev. 06/16
Form ST-13A
COMMONWEALTH OF VIRGINIA
SALES AND USE TAX CERTIFICATE OF EXEMPTION
For use by a church conducted not for profit that is exempt from income taxation under Internal Revenue Code (IRC)
Section 501 (c) (3) or from property taxation under Va. Code § 58.1-3606.
To: ___________________________________________________________ Date: _____________________________
Name of Supplier
________________________________________________________________________________________________
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 sales and use tax shall not apply to:
1. Tangible personal property, including prepared meals, catering, and other services related to the provision of food;
c
purchased by churches organized not for profit and which are exempt from taxation under IRC § 501 (c) (3) or
whose real property is exempt from local taxation pursuant to the provisions of Va. Code § 58.1-3606, for use:
(a) in religious worship services by a congregation or church membership while meeting together in a single
location;
(b) in the libraries, offices, meeting or counseling rooms, or other rooms in the public church buildings used in
carrying out the work of the church and its related ministries, including kindergarten, elementary, and secondary
schools. The exemption for such churches shall also include baptistries, bulletins, programs, newspapers and
newsletters which do not contain paid advertising and are used in carrying out the work of the church and gifts,
including food, for distribution outside the public church building; and
(c) in (i) caring for or maintaining property owned by the church including, but not limited to, mowing equipment,
and (ii) building materials installed by the church and for which the church does not contract with a person or
entity to have installed, in the public church buildings used in carrying out the work of the church and its related
ministries, including, but not limited to worship services; administrative rooms; and kindergarten, elementary, and
secondary schools.
2. Food, including prepared meals, catering, and other services related to the provision of food; disposable serving
c
items; cleaning supplies; and teaching materials used in the operation of camps or conference centers by a church
as defined in Item 1 above, or an organization composed of such churches and which are used in carrying out the
work of the church or churches.
The undersigned, for and on behalf of the nonprofit church, certifies that all tangible personal property purchased under this
exemption certificate is for the purposes indicated above, unless specified on each order, and that the purchases will be
paid for out of church funds.
Name of Nonprofit Church: __________________________________________________________________________
________________________________________________________________________________________________
Number and Street or Rural Route
City, Town, or Post Office
State
ZIP Code
By: ___________________________________________________
_______________________________________
Signature
Title
Information for supplier: A supplier is required to have on file only one Certificate of Exemption, properly executed by
each nonprofit church buying tangible personal property tax exempt under this Certificate.
NOTE: This exemption certificate does not provide exemption for any tangible personal property purchased by a church
other than that specified above.
Va. Dept. of Taxation 6201137 Rev. 06/16