The Virginia St 13 form is a certificate of exemption for sales and use tax in the Commonwealth of Virginia. This form allows certain medical-related tangible personal property to be purchased without incurring sales tax, provided it meets specific criteria outlined in the form. It is essential for purchasers to complete the form accurately to ensure compliance with state tax regulations.
The Virginia St 13 form serves as a crucial document within the framework of the Commonwealth of Virginia's Sales and Use Tax regulations. This certificate of exemption allows certain medical-related tangible personal property to be purchased without incurring sales and use tax, provided that these items are intended for specific purposes outlined in the form. The exemptions cover a range of medical necessities, including but not limited to, medicines, drugs, and various medical devices like wheelchairs and prosthetics. Additionally, the form stipulates that it remains valid until revoked in writing by the Department of Taxation, ensuring that both purchasers and suppliers have clarity on tax obligations. The purchaser must certify that all items acquired from the named supplier will be used for the stated medical purposes, reinforcing the importance of accuracy and compliance in this process. Furthermore, the form highlights additional exemptions for specialized equipment for handicapped individuals and medical supplies used in dialysis, emphasizing the form's role in supporting healthcare access and affordability. Completing the Virginia St 13 form accurately is essential, as it not only facilitates tax-exempt purchases but also serves as a safeguard for both the purchaser and the dealer involved in the transaction.
Form ST-13
COMMONWEALTH OF VIRGINIA
SALES AND USE TAX CERTIFICATE OF EXEMPTION
To:
Date:
(Name of Dealer)
(Number and Street or Rural Route)
(City, Town, or Post Oice)
(State and ZIP Code)
The Virginia Retail 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 property shown in Items 1 through 7 below when purchased for the speciic purposes set out in Items 1
through 7.
The undersigned purchaser hereby certiies 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 speciied on each order, and that this Certiicate shall remain in effect until revoked in writing by the Department of Taxation (check proper box below).
Medical-Related Exemptions:
1. Medicines, drugs, hypodermic syringes, artiicial 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 itters, 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; 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 speciically 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.
* * * Additional Exemptions are on the reverse side of this certiicate. * * *
NOTE: THIS CERTIFICATE OF EXEMPTION WILL NOT BE VALID UNLESS THE BACK OF THIS FORM IS COMPLETED AND SIGNED BY THE PURCHASER.
VA DEPT OF TAXATION 6201060 ST-13 REV 5/06
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 speciically designed for those products used by handicapped persons to communicate when such equipment is prescribed by a
licensed physician.
Certiicate of
Name of purchaser
Registration No., if any
I certify that 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 each purchaser buying or leasing tax exempt tangible personal property under this Certiicate.
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