Dealer Tax-Exempt Forms

Fill out this form if you are located in Virginia
Fill out this form if you are located outside of Virginia

Fill out this form if you are located in Virginia

For use by a Virginia dealer who purchases tangible personal property for resale, or for lease or rental, or who purchases materials or containers to package tangible personal property for sale.
Name
First Last
Date
MM slash DD slash YYYY
Address
Number and Street or Rural Route Address Line 2 City, Town or Post Office 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 purchased for resale; that such tax shall not apply to tangible personal property purchased for future use by a person for taxable lease or rental as an established business or part of an established business, or incidental or germane to such business, including a simultaneous purchase and taxable leaseback. The Act provides also that such tax shall not apply to packaging materials such as containers, labels, sacks, cans, boxes, drums or bags if the materials are marketed with a product being sold and become the property of the purchaser.

This Certificate of Exemption may not be used by a using or consuming construction contractor as defined in the Regulations.

The undersigned dealer hereby certifies that all tangible personal property purchased from the above named supplier on and after this date will be purchased 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 proper box below.
Untitled
- Tangible personal property for RESALE only. Do not use to purchase cigarettes for resale.
Untitled
- Tangible personal property for future use by a person for taxable LEASE OR RENTAL as an established business, or part of an established business, or incidental or germane to such business, or a simultaneous purchase and taxable leaseback. This sales and use tax exemption is not applicable to long-term leases of motor vehicles when lease payments charged to customers are not subject to the motor vehicle sales and use tax.
Untitled
- Packaging materials such as containers, labels, sacks, cans, boxes, drums or bags that are marketed with a product being sold and become property of the purchaser.
Name of Dealer
Federal Employer Identification Number (FEIN)
Address
Number and Street or Rural Route Address Line 2 City, Town or Post Office State Zip Code
Kind of business engaged in by dealer
Consent
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.
Signature
If the dealer is a corporation, an officer of the corporation or other person authorized to sign on behalf of the corporation must sign; if a partnership, one partner must sign; if an unincorporated association, a member must sign; if a sole proprietorship, the proprietor must sign.
Title of Signee
Information for supplier —A supplier is required to have on file only one Certificate of Exemption properly executed by the dealer who buys tax exempt tangible personal property for the purpose indicated hereon.
Name
This field is for validation purposes and should be left unchanged.

Fill out this form if you are located outside of Virginia

This certificate of exemption is for use exclusively by an OUT-OF-STATE DEALER who purchases tangible personal property in Virginia for immediate transportation out of the Commonwealth of Virginia in his own vehicle for resale outside this state. This Certificate of Exemption may not be used by a using or consuming construction contractor as defined in the Regulations.
Name of Supplier
First Last
Date
MM slash DD slash YYYY
Address
Number and Street or Rural Route Address Line 2 City, Town or Post Office State Zip Code
Consent
I the undersigned out-of-state dealer hereby certifies that the following items of tangible personal property purchased by me from the above named supplier are purchased by me for immediate transportation out of this Commonwealth in my own vehicle for resale outside Virginia.
Name of Out-Of-State Dealer
Address
Number and Street or Rural Route Address Line 2 City, Town or Post Office State Zip Code
Name of state in which out-of-state dealer is licensed or registered
Federal Employer Identification Number (FEIN)
Kind of business engaged in by out-of-state dealer
Consent
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.
Signature
If the dealer is a corporation, an officer of the corporation or other person authorized to sign on behalf of the corporation must sign; if a partnership, one partner must sign; if an unincorporated association, a member must sign; if a sole proprietorship, the proprietor must sign.
Title of Signee
If the out-of-state dealer is a corporation, an officer of the corporation or other person authorized to sign on behalf of the corporation must sign: if a partnership, one partner must sign: if an unincorporated association, a member must sign; if a sole proprietorship the proprietor must sign.

Information for Virginia Supplier - A separate Certificate of Exemption, properly executed by the out-of-state dealer, must be obtained from each out-of-state dealer by the Virginia supplier and attached to invoice covering each sale of items of tangible personal property to the out-of-state dealer for immediate transportation outside this state in the dealer’s vehicle to resale outside the state. This Certificate must not be accepted by the Virginia supplier unless proof of the registration or license number held by the out-of-state dealer is furnished to the Virginia supplier.
Phone
This field is for validation purposes and should be left unchanged.