The Virginia Sales Tax Exemption form, also known as FORM ST-12, is a document used by governmental agencies in Virginia and the United States to certify that certain purchases are exempt from sales tax. This exemption applies to tangible personal property intended for use or consumption by these governmental entities. Proper completion of the form ensures compliance with the Virginia Retail Sales and Use Tax Act.
The Virginia Sales Tax Exemption form, officially known as FORM ST-12, serves as a vital tool for governmental entities seeking to navigate the complexities of sales and use tax regulations. This certificate is specifically designed for use by the Commonwealth of Virginia, its political subdivisions, and the United States. Through this form, these entities can certify that their purchases of tangible personal property are exempt from sales tax, provided that the items will be utilized for governmental purposes. Key aspects of the form include the requirement for a signature from an authorized representative of the governmental agency, ensuring that the information provided is accurate and made in good faith. Additionally, the form delineates the types of tangible personal property that qualify for exemption, such as prepared meals and catering services, further clarifying the scope of the exemption. It is important to note that this exemption does not extend to purchases made by privately owned corporations chartered by the United States. The form also emphasizes the necessity of supporting documentation, such as official purchase orders, to validate each transaction. By adhering to these guidelines, governmental agencies can effectively manage their tax obligations while fulfilling their operational needs.
FORM ST-12
COMMONWEALTH OF VIRGINIA
SALES AND USE TAX CERTIFICATE OF EXEMPTION
For use by the Commonwealth of Virginia, a political subdivision
of the Commonwealth of Virginia, or the United States
To: _______________________________________________________________Date: _________________________
Name of Dealer
________________________________________________________________________________________________
Number and Street or Rural Route
City, Town, or Post Ofice
State
ZIP Code
The Virginia Retail Sales and Use Tax Act provides that the Virginia sales and use tax shall not apply to tangible personal property for use or consumption by this State, any political subdivision of this State, or the United States. This exemption does not apply to sales or leases to privately owned inancial and other privately owned corporations chartered by the United States.
The undersigned, for and on behalf of the governmental agency named below, hereby certiies that all tangible personal property purchased or leased from the above dealer on and after this date will be for use or consumption by a governmental agency, that each such purchase or lease will be supported by the required oficial purchase order, and that such tangible personal property will be paid for out of public funds. Check the appropriate box below.
1. Tangible personal property for use or consumption by the Commonwealth of Virginia, including prepared meals, catering, and other services related to the provision of food.
2. Tangible personal property for use or consumption by a political subdivision of the Commonwealth of Virginia, including prepared meals, catering, and other services related to the provision of food.
3. Tangible personal property and taxable services for use or consumption by the United States.
Name of Governmental Agency
I certify I am authorized to sign this Certiicate 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 ile only one Certiicate of Exemption, properly executed by the governmental agency buying or leasing tax exempt tangible personal property under this Certiicate.
Va. Dept. of Taxation 6201059 Rev. 05/16
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