Form ST-18 "Sales and Use Tax Certificate of Exemption" - Virginia

What Is Form ST-18?

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-18 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-18 "Sales and Use Tax Certificate of Exemption" - Virginia

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Form ST-18
COMMONWEALTH OF VIRGINIA
SALES AND USE TAX CERTIFICATE OF EXEMPTION
For use by a farmer for purchase of tangible personal property for use in producing agricultural products for
market,
or medicine and
drugs sold to a veterinarian and used in the manner described below.
In order to be deemed a “farmer,” a person must be engaged in the
business of producing agricultural products for
market.
To: __________________________________________________________________ Date: ___________________________________
Name of Dealer
__________________________________________________________________________________________________
Number and Street or Rural Route
City, Town or Post Office
State
Zip Code
Va.Code § 58.1-609.2(1) provides that the Virginia retail sales and use tax shall not apply to (check appropriate box):
Commercial feeds; seeds; plants; fertilizers; liming materials; breeding and other livestock; semen; breeding fees; baby chicks;
turkey poults; rabbits, quail; llamas; bees; agricultural chemicals; fuel for drying or curing crops; baler twine; containers for fruits and
vegetables;
farm machinery; tangible personal property except for structural construction materials to be affixed to real property owned
or leased by a farmer necessary for use in agricultural production for market and sold to or purchased by a farmer; and
agricultural
supplies provided the same are sold to and purchased by farmers for use in agricultural production, including beekeeping and fish,
quail, rabbit, and worm farming for market.
Medicines and drugs sold to a veterinarian provided they are used or consumed directly in the care, medication, and treatment of
agricultural production animals or for resale to a farmer for direct use in producing an agricultural product for market.
I, the undersigned farmer, hereby certify that all purchases made by me from the above named dealer on and after this date, unless
otherwise specified on each order, will be purchased exclusively for use in agricultural production for market, and are exempt from the
Virginia retail sales and use tax. I further certify that I am engaged in the business of producing agricultural products for market, that
I am marketing agricultural products produced by me, and that this Certificate of Exemption, to the best of my knowledge and belief,
is true and correct, made in good faith, pursuant to the Virginia Retail Sales and Use Tax Act.
I, the undersigned veterinarian, engaged in the business of the treatment of agricultural production animals, hereby certifies that all
purchases from the above named vendor on and after this date, will be purchased exclusively for the purpose indicated above, unless
otherwise specified on each order. I further certify that this Certificate of Exemption, to the best of my knowledge and belief, is true
and correct, made in good faith, pursuant to the Virginia Retail Sales and Use Tax Act.
_________________________________
________________________________
_____________________________
Print Name of Farmer or Veterinarian
Signature of Farmer or Veterinarian
Virginia Account Number, if any
_______________________________________________________
_________________________________________
Business Name
Trading As Name
__________________________________________________________________________________________________
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 and correct,
made in good faith, pursuant to the Virginia Retail Sales and Use Tax Act.
By ____________________________________________________
_________________________________________
Signature
Title
_______________________________________________________
_________________________________________
Business Name
Trading As Name
__________________________________________________________________________________________________
Number and Street or Rural Route
City, Town or Post Office
State
Zip Code
1.
Information for farmer.—This Certificate of Exemption applies only to the items of tangible personal property listed above when sold
to a farmer for use in agricultural production for market. Items purchased by a farmer for personal, family or home use or consumption are
subject to the tax. A farmer who is not engaged in the business of producing agricultural products for market cannot claim the agricultural
exemption.
Information for contractor.—This Certificate of Exemption may not be used by a contractor. Any contractor who purchases tangible
2.
personal property (except structural construction materials) necessary for agricultural production for market to be affixed to real property
owned or leased by a farmer should contact the Department of Taxation to obtain the proper exemption certificate.
3.
Information for dealer.—A dealer is required to have on file only one Certificate of Exemption properly executed by the farmer
or
veterinarian
who buys tax exempt tangible personal property for the purpose indicated hereon.
4.
Virginia Tax Account Number.—If the farmer
or veterinarian
has a sales or use tax account number with the Department of Taxation,
the farmer
or veterinarian
must enter the Virginia sales tax account number in the space provided. However, if the farmer
or veterinarian
is not registered with the Department of Taxation for sales or use tax purposes, the farmer
or veterinarian
may still use this Certificate
of Exemption and should enter “NONE” in the space provided.
RETAIN THIS DOCUMENT FOR YOUR RECORDS; DO NOT SEND TO THE TAX DEPARTMENT
Form ST-18
COMMONWEALTH OF VIRGINIA
SALES AND USE TAX CERTIFICATE OF EXEMPTION
For use by a farmer for purchase of tangible personal property for use in producing agricultural products for
market,
or medicine and
drugs sold to a veterinarian and used in the manner described below.
In order to be deemed a “farmer,” a person must be engaged in the
business of producing agricultural products for
market.
To: __________________________________________________________________ Date: ___________________________________
Name of Dealer
__________________________________________________________________________________________________
Number and Street or Rural Route
City, Town or Post Office
State
Zip Code
Va.Code § 58.1-609.2(1) provides that the Virginia retail sales and use tax shall not apply to (check appropriate box):
Commercial feeds; seeds; plants; fertilizers; liming materials; breeding and other livestock; semen; breeding fees; baby chicks;
turkey poults; rabbits, quail; llamas; bees; agricultural chemicals; fuel for drying or curing crops; baler twine; containers for fruits and
vegetables;
farm machinery; tangible personal property except for structural construction materials to be affixed to real property owned
or leased by a farmer necessary for use in agricultural production for market and sold to or purchased by a farmer; and
agricultural
supplies provided the same are sold to and purchased by farmers for use in agricultural production, including beekeeping and fish,
quail, rabbit, and worm farming for market.
Medicines and drugs sold to a veterinarian provided they are used or consumed directly in the care, medication, and treatment of
agricultural production animals or for resale to a farmer for direct use in producing an agricultural product for market.
I, the undersigned farmer, hereby certify that all purchases made by me from the above named dealer on and after this date, unless
otherwise specified on each order, will be purchased exclusively for use in agricultural production for market, and are exempt from the
Virginia retail sales and use tax. I further certify that I am engaged in the business of producing agricultural products for market, that
I am marketing agricultural products produced by me, and that this Certificate of Exemption, to the best of my knowledge and belief,
is true and correct, made in good faith, pursuant to the Virginia Retail Sales and Use Tax Act.
I, the undersigned veterinarian, engaged in the business of the treatment of agricultural production animals, hereby certifies that all
purchases from the above named vendor on and after this date, will be purchased exclusively for the purpose indicated above, unless
otherwise specified on each order. I further certify that this Certificate of Exemption, to the best of my knowledge and belief, is true
and correct, made in good faith, pursuant to the Virginia Retail Sales and Use Tax Act.
_________________________________
________________________________
_____________________________
Print Name of Farmer or Veterinarian
Signature of Farmer or Veterinarian
Virginia Account Number, if any
_______________________________________________________
_________________________________________
Business Name
Trading As Name
__________________________________________________________________________________________________
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 and correct,
made in good faith, pursuant to the Virginia Retail Sales and Use Tax Act.
By ____________________________________________________
_________________________________________
Signature
Title
_______________________________________________________
_________________________________________
Business Name
Trading As Name
__________________________________________________________________________________________________
Number and Street or Rural Route
City, Town or Post Office
State
Zip Code
1.
Information for farmer.—This Certificate of Exemption applies only to the items of tangible personal property listed above when sold
to a farmer for use in agricultural production for market. Items purchased by a farmer for personal, family or home use or consumption are
subject to the tax. A farmer who is not engaged in the business of producing agricultural products for market cannot claim the agricultural
exemption.
Information for contractor.—This Certificate of Exemption may not be used by a contractor. Any contractor who purchases tangible
2.
personal property (except structural construction materials) necessary for agricultural production for market to be affixed to real property
owned or leased by a farmer should contact the Department of Taxation to obtain the proper exemption certificate.
3.
Information for dealer.—A dealer is required to have on file only one Certificate of Exemption properly executed by the farmer
or
veterinarian
who buys tax exempt tangible personal property for the purpose indicated hereon.
4.
Virginia Tax Account Number.—If the farmer
or veterinarian
has a sales or use tax account number with the Department of Taxation,
the farmer
or veterinarian
must enter the Virginia sales tax account number in the space provided. However, if the farmer
or veterinarian
is not registered with the Department of Taxation for sales or use tax purposes, the farmer
or veterinarian
may still use this Certificate
of Exemption and should enter “NONE” in the space provided.
RETAIN THIS DOCUMENT FOR YOUR RECORDS; DO NOT SEND TO THE TAX DEPARTMENT