Form ST-13 "Sales and Use Tax Certificate of Exemption for Use When Purchasing Medical-Related Items" - Virginia

What Is Form ST-13?

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, 2022;
  • 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-13 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-13 "Sales and Use Tax Certificate of Exemption for Use When Purchasing Medical-Related Items" - Virginia

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Form ST-13
COMMONWEALTH OF VIRGINIA
SALES AND USE TAX CERTIFICATE OF EXEMPTION
For use when purchasing medical-related items.
To ________________________________________________________________Date __________________________
Name of Dealer
________________________________________________________________________________________________
Number and Street or Rural Route
City, Town, or Post Office
State
ZIP Code
The Virginia Sales and Use Tax Act provides that the Virginia sales and use tax shall not apply to the medical-related kinds
and classes of tangible personal shown in Items 1 through 8 below when purchased for the specific purposes set out in
Items 1 through 8.
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 the
proper box(es) below.
1. Medicines, drugs, hypodermic syringes, artificial eyes, contact lenses, eyeglasses, eyeglass cases and
contact lens storage containers when distributed free of charge, all solutions or sterilization kits or other
devices applicable to the wearing or maintenance of contact lenses or eyeglasses when distributed free of
charge, and hearing aids dispensed by or sold on prescriptions or work orders of licensed physicians, dentists,
optometrists, ophthalmologists, opticians, audiologists, hearing aid dealers and fitters, nurse practitioners,
physician assistants, and veterinarians.
2. Controlled drugs purchased for use by a licensed physician, optometrist, licensed nurse practitioner, or licensed
physician assistant in his or her professional practice, regardless of whether such practice is organized as a sole
proprietorship, partnership, or professional corporation, or any other type of corporation in which the shareholders
and operators are all licensed physicians, optometrists, licensed nurse practitioners, or licensed physician
assistants engaged in the practice of medicine, optometry, or nursing, or medicines and drugs purchased for
use or consumption by a licensed hospital, nursing home, clinic, or similar corporation.
3. Medicines and drugs purchased for use or consumption by a licensed hospital; and samples of prescription
drugs and medicines and their packaging distributed free of charge to authorized recipients in accordance with
the Federal Food, Drug and Cosmetic Act (21 U.S.C.A. § 301 et seq., as amended).
4. Wheelchairs and parts therefor, braces, crutches, prosthetic devices, orthopedic appliances, catheters, urinary
accessories, other durable medical equipment and devices, and related parts and supplies specifically designed
for those products; and insulin and insulin syringes, and equipment, devices or chemical reagents which may
be used by a diabetic to test or monitor blood or urine, when such items or parts are purchased by or on behalf
of an individual for use by such individual. Durable medical equipment is equipment which (i) can withstand
repeated use, (ii) is primarily and customarily used to serve a medical purpose, (iii) generally is not useful to a
person in the absence of illness or injury, and (iv) is appropriate for use in the home.
5. Drugs and supplies used in hemodialysis and peritoneal dialysis.
6. Special equipment installed on a motor vehicle when purchased by a handicapped person to enable such
person to operate the motor vehicle.
7. Special typewriters and computers and related parts and supplies specifically designed for those products used
by handicapped persons to communicate when such equipment is prescribed by a licensed physician.
8. Prescription medicines and drugs purchased by veterinarians and administered or dispensed to patients within a
veterinarian-client-patient relationship as defined in Va. Code § 54.1-3303. This exemption is effective beginning
July 1, 2022, and ending July 1, 2025.
This exemption certificate will not be valid unless the back of the form is signed by the purchaser.
Va. Dept. of Taxation 6201060 Rev. 05/22
Form ST-13
COMMONWEALTH OF VIRGINIA
SALES AND USE TAX CERTIFICATE OF EXEMPTION
For use when purchasing medical-related items.
To ________________________________________________________________Date __________________________
Name of Dealer
________________________________________________________________________________________________
Number and Street or Rural Route
City, Town, or Post Office
State
ZIP Code
The Virginia Sales and Use Tax Act provides that the Virginia sales and use tax shall not apply to the medical-related kinds
and classes of tangible personal shown in Items 1 through 8 below when purchased for the specific purposes set out in
Items 1 through 8.
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 the
proper box(es) below.
1. Medicines, drugs, hypodermic syringes, artificial eyes, contact lenses, eyeglasses, eyeglass cases and
contact lens storage containers when distributed free of charge, all solutions or sterilization kits or other
devices applicable to the wearing or maintenance of contact lenses or eyeglasses when distributed free of
charge, and hearing aids dispensed by or sold on prescriptions or work orders of licensed physicians, dentists,
optometrists, ophthalmologists, opticians, audiologists, hearing aid dealers and fitters, nurse practitioners,
physician assistants, and veterinarians.
2. Controlled drugs purchased for use by a licensed physician, optometrist, licensed nurse practitioner, or licensed
physician assistant in his or her professional practice, regardless of whether such practice is organized as a sole
proprietorship, partnership, or professional corporation, or any other type of corporation in which the shareholders
and operators are all licensed physicians, optometrists, licensed nurse practitioners, or licensed physician
assistants engaged in the practice of medicine, optometry, or nursing, or medicines and drugs purchased for
use or consumption by a licensed hospital, nursing home, clinic, or similar corporation.
3. Medicines and drugs purchased for use or consumption by a licensed hospital; and samples of prescription
drugs and medicines and their packaging distributed free of charge to authorized recipients in accordance with
the Federal Food, Drug and Cosmetic Act (21 U.S.C.A. § 301 et seq., as amended).
4. Wheelchairs and parts therefor, braces, crutches, prosthetic devices, orthopedic appliances, catheters, urinary
accessories, other durable medical equipment and devices, and related parts and supplies specifically designed
for those products; and insulin and insulin syringes, and equipment, devices or chemical reagents which may
be used by a diabetic to test or monitor blood or urine, when such items or parts are purchased by or on behalf
of an individual for use by such individual. Durable medical equipment is equipment which (i) can withstand
repeated use, (ii) is primarily and customarily used to serve a medical purpose, (iii) generally is not useful to a
person in the absence of illness or injury, and (iv) is appropriate for use in the home.
5. Drugs and supplies used in hemodialysis and peritoneal dialysis.
6. Special equipment installed on a motor vehicle when purchased by a handicapped person to enable such
person to operate the motor vehicle.
7. Special typewriters and computers and related parts and supplies specifically designed for those products used
by handicapped persons to communicate when such equipment is prescribed by a licensed physician.
8. Prescription medicines and drugs purchased by veterinarians and administered or dispensed to patients within a
veterinarian-client-patient relationship as defined in Va. Code § 54.1-3303. This exemption is effective beginning
July 1, 2022, and ending July 1, 2025.
This exemption certificate will not be valid unless the back of the form is signed by the purchaser.
Va. Dept. of Taxation 6201060 Rev. 05/22
Form ST-13
Page 2
Virginia
Name of purchaser _____________________________________ Account No., if any __________________________
________________________________________________________________________________________________
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 or leasing tax exempt tangible personal property under this Certificate.
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