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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 210. Retail Sales and Use Tax
11/21/2024

FORMS (23VAC10-210).

Business Registration Application, Form R-1 (rev. 3/2008)

5% Virginia Sales Tax Table (rev. 9/2004)

2.5% Virginia Qualifying Food Sales Tax Table (rev. 4/2005)

Certificate of Registration, Form ST-4 (rev. 2/2008)

Virginia Direct Payment Permit Sales and Use Tax Return, Form ST-6 (rev. 9/2005)

Virginia Direct Payment Permit Sales and Use Tax Return Worksheet (Instructions), Form ST-6A (rev. 9/2005)

Virginia Schedule of Local Taxes, Form ST-6B (rev. 7/2005)

Virginia Business Consumer's Use Tax Return, Form ST-7 (rev. 7/2005)

Virginia Business Consumer's Use Tax Return Worksheet and Instructions, Form ST-7A (rev. 6/2005)

Virginia Out-of-State Dealer's Use Tax Return, Form ST-8 (rev. 9/2005)

Virginia Out-of-State Dealer's Use Tax Return Worksheet and Instructions, Form ST-8A (rev. 9/2005)

Virginia Retail Sales and Use Tax Return, Form ST-9 (6210051) (rev. 3/2013)

Virginia Retail Sales and Use Tax Return for Consolidated Filers, Form ST-9 (6210051) (rev. 3/2013); includes:

Virginia Schedule of Local Sales and Use Taxes, Form ST-9B (6202053) (rev. 3/2013)

Virginia Retail Sales and Use Tax, ST-9A Worksheet (6201052) (rev. 3/2013)

Virginia Schedule of Regional State Sales and Use Tax, Form ST-9R (6201055) (rev. 3/2013)

Application for Sales and Use Tax Exemption for Nonprofit Organizations, Form NPO Appl (rev. 1/2008)

Sales and Use Tax Certificate of Exemption, Form ST-10 (6201056) - For 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 (rev. 9/2015)

Sales and Use Tax Certificate of Exemption (For catalogs and other printed materials distributed outside of Virginia; property delivered to factor or agent for foreign export; advertising for placement in media; advertising supplements), Form ST-10A (rev. 6/1995)

Sales and Use Tax Certificate of Exemption (for use by handicapped persons for purchase of special equipment for installation on a motor vehicle), Form ST-10B (rev. 7/1978)

Sales and Use Tax Certificate of Exemption (For manufacturing, processing, refining, converting, mining, basic research and research and development in experimental or laboratory sense, or certified pollution control equipment; equipment, materials or supplies used in the production of a publication issued at least quarterly; high speed electrostatic duplicators; materials, containers, etc. for future used for packaging tangible personal property for shipment or sale), Form ST-11 (rev. 6/2006)

Sales and Use Tax Certificate of Exemption (For use by construction contractors and non-manufacturers when purchasing tangible personal property for usage directly in manufacturing products for sale or resale which are exempt from the tax; incorporation into real property in another state or foreign country which could be purchased free from the tax in such state or country; agricultural production, to be affixed to real property owned or leased by a farmer engaged in agricultural production for market), Form ST-11A (rev. 5/2006)

Sales and Use Tax Certificate of Exemption (For use by a semiconductor manufacturer), Form ST-11B (rev. 5/2006)

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), Form ST-12 (rev. 10/2006)

Sales and Use Tax Certificate of Exemption (For use by certain medical related organizations), Form ST-13 (rev. 10/2006)

Sales and Use Tax Certificate of Exemption (For use by nonprofit churches), Form ST-13A (rev. 6/2007)

Sales and Use Tax Certificate of Exemption (For use exclusively by an out-of-state dealer who purchases tangible personal property in VA for immediate transportation out of VA in his own vehicle for resale outside VA), Form ST-14 (rev. 3/1999)

Sales and Use Tax Certificate of Exemption (For use exclusively by an out-of-state dealer who purchases livestock in VA for immediate transportation out of VA for resale outside VA.) Form ST-14A (rev. 1/1999)

Sales and Use Tax Certificate of Exemption (For use by individuals purchasing heating oil, artificial or propane gas, firewood or coal for domestic consumption), Form ST-15 (rev. 9/2005)

Sales and Use Tax Certificate of Exemption (For use by watermen who extract fish, bivalves, or crustaceans from waters for commercial purposes.), Form ST-16 (rev. 9/2005)

Sales and Use Tax Certificate of Exemption (For use by harvesters of forest products.), Form ST-17 (rev. 7/1999)

Sales and Use Tax Certificate of Exemption (For use by farmers engaged in agricultural production), Form ST-18 (rev. 5/2006)

Sales and Use Tax Certificate of Exemption (For use by shipping lines engaged in interstate or foreign commerce, and by shipbuilding companies engaged in building, converting or repairing ships or vessel), Form ST-19 (rev. 6/2005)

Sales and Use Tax Certificate of Exemption (For use by certain public service corporations, commercial radio, and television companies, cable television systems, taxicab operators and certain airlines.), Form ST-20 (rev. 9/2004)

Sales and Use Tax Certificate of Exemption (For use by production companies, program producers, radio, television and cable TV companies, and other entities engaged in the production and creation of exempt audiovisual works and the licensing, distribution and broadcasting of same), Form ST-20A (rev. 9/2005)

Sales and Use Tax Certificate of Exemption (For use when purchasing or leasing railroad rolling stock from a manufacturer), Form ST-22 (rev. 4/2007)

Sales and Use Tax Certificate of Exemption (For use by individuals purchasing multi-fuel heating stoves for resident heating, Form ST-23 (rev. 8/2007)

Virginia Consumers Use Tax Return for Individuals, Form CU-7 (rev. 6/2007)

Virginia Vending Machine Dealer's Sales Tax Return, Form VM-2 (rev. 8/2005)

Virginia Vending Machines Dealer's Sales Tax Return Worksheet, Form VM-2A (rev. 9/2005)

Schedule of Local Vending Machine Sales Tax, Form VM-2B (rev. 7/2005)

Website addresses provided in the Virginia Administrative Code to documents incorporated by reference are for the reader's convenience only, may not necessarily be active or current, and should not be relied upon. To ensure the information incorporated by reference is accurate, the reader is encouraged to use the source document described in the regulation.

As a service to the public, the Virginia Administrative Code is provided online by the Virginia General Assembly. We are unable to answer legal questions or respond to requests for legal advice, including application of law to specific fact. To understand and protect your legal rights, you should consult an attorney.