Virginia Retail Sales Tax Exempt Certificate – Customers requesting to make tax exempt purchases must provide you with one of the following…
- ST 10 (Items purchased for resale)
- ST 12 (Governmental Entity - City of Charlottesville, Albemarle County, Commonwealth of Virginia, Federal Government)
- ST 13 (Non-Profit Entity – 501(c)(3) entities designated by the IRS)
In addition to the certificate(s), transaction totals must be included as well.
*For employee meals, attach a monthly recap of totals. This can be from Quickbooks or your point-of-sale system.
**When a governmental agency or non-profit organization claims an exemption, the bill must be paid with a check, credit card or purchase order in the name of the agency/organization for the exemption to be approved. If an individual claims an exemption in the name of the agency/organization but pays with cash, a personal check, or their own credit card, the exemption is not valid and will be disallowed.
Retail sales of items like gift cards, hats, t-shirts, bottles of wine, factory sealed beer or distilled spirits should be included in your total gross receipts on the return, but then deducted out. Include a line item accounting of these type of sales and a monthly source recap. For example: HATS - $25.00, GIFT CARDS - $30.00, BOTTLED WINE: $65.00