Form ST-15 "Sales and Use Tax Certificate of Exemption" - Virginia

What Is Form ST-15?

This is a legal form that was released by the Virginia Department of the Treasury - 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 April 1, 2016;
  • The latest edition provided by the Virginia Department of the Treasury;
  • 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-15 by clicking the link below or browse more documents and templates provided by the Virginia Department of the Treasury.

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Download Form ST-15 "Sales and Use Tax Certificate of Exemption" - Virginia

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Form ST-15
Commonwealth of Virginia
Sales and Use Tax Certificate of Exemption
For use by individuals purchasing heating oil, artificial or propane gas, firewood or coal for domestic consumption
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 Virginia State sales and use tax shall not apply to heating oil,
artificial or propane gas, firewood or coal used for domestic consumption. The term domestic consumption means use by an
individual purchaser for other than business, commercial, or industrial consumption. Domestic consumption does not include
purchases by: 1) nonprofit churches, civic or charitable groups; 2) profit hospitals, nursing homes or homes for adults; 3)
profit schools or institutions of learning; 4) lessors of apartments, trailer courts, condominiums, rooming houses, or other
multi-family dwellings; 5) fraternities or sororities; 6) hotels or motels; 7) businesses operated by nonprofit groups, or; 8) any
commercial, business or industrial operation. The use tax must be paid to the State by any purchaser who uses any portion
of the fuel purchased under this exemption certificate in a taxable manner.
The local 1% sales and use tax will continue to apply to all purchases for domestic consumption of artificial or propane
gas, firewood, coal, and home heating oils unless: 1) the locality in which the Virginia dealer is located adopts an ordinance
specifically exempting such fuels; or 2) in the case of sales by out-of-state dealers, the locality in which the Virginia customer
lives adopts such an ordinance.
This exemption certificate is applicable only for purchases of fuel to be used primarily more than 50% of total use for domestic
consumption and applies only to purchases made by the undersigned individual for use at the address listed. Persons
maintaining more than one residence must complete a separate certificate for each residence.
Name of
Purchaser ________________________________________________________________________________
________________________________________________________________________________________________
Address where fuel to be used
City, Town, or Post Office
State and ZIP Code
I certify that I am purchasing heating oil, artificial or propane gas, coal or firewood for domestic consumption to
be used at the above address.
________________________________________________________________________________________________
Signature of Purchaser
Information for dealer. A dealer is required to have on file only one Certificate of Exemption properly executed
by the purchaser. However, any change of purchaser or address requires that a new Certificate of Exemption be
completed.
Va. Dept. of Taxation
ST-15 W
6201116
Rev. 04/16
Form ST-15
Commonwealth of Virginia
Sales and Use Tax Certificate of Exemption
For use by individuals purchasing heating oil, artificial or propane gas, firewood or coal for domestic consumption
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 Virginia State sales and use tax shall not apply to heating oil,
artificial or propane gas, firewood or coal used for domestic consumption. The term domestic consumption means use by an
individual purchaser for other than business, commercial, or industrial consumption. Domestic consumption does not include
purchases by: 1) nonprofit churches, civic or charitable groups; 2) profit hospitals, nursing homes or homes for adults; 3)
profit schools or institutions of learning; 4) lessors of apartments, trailer courts, condominiums, rooming houses, or other
multi-family dwellings; 5) fraternities or sororities; 6) hotels or motels; 7) businesses operated by nonprofit groups, or; 8) any
commercial, business or industrial operation. The use tax must be paid to the State by any purchaser who uses any portion
of the fuel purchased under this exemption certificate in a taxable manner.
The local 1% sales and use tax will continue to apply to all purchases for domestic consumption of artificial or propane
gas, firewood, coal, and home heating oils unless: 1) the locality in which the Virginia dealer is located adopts an ordinance
specifically exempting such fuels; or 2) in the case of sales by out-of-state dealers, the locality in which the Virginia customer
lives adopts such an ordinance.
This exemption certificate is applicable only for purchases of fuel to be used primarily more than 50% of total use for domestic
consumption and applies only to purchases made by the undersigned individual for use at the address listed. Persons
maintaining more than one residence must complete a separate certificate for each residence.
Name of
Purchaser ________________________________________________________________________________
________________________________________________________________________________________________
Address where fuel to be used
City, Town, or Post Office
State and ZIP Code
I certify that I am purchasing heating oil, artificial or propane gas, coal or firewood for domestic consumption to
be used at the above address.
________________________________________________________________________________________________
Signature of Purchaser
Information for dealer. A dealer is required to have on file only one Certificate of Exemption properly executed
by the purchaser. However, any change of purchaser or address requires that a new Certificate of Exemption be
completed.
Va. Dept. of Taxation
ST-15 W
6201116
Rev. 04/16