Fillable Form St-18 - Sales And Use Tax Certificate Of Exemption printable pdf download

Form ST-18

COMMONWEALTH OF VIRGINIA

SALES AND USE TAX CERTIFICATE OF EXEMPTION

For use by a farmer for purchase of tangible personal property for use in producing agricultural products for

market,

or medicine and

drugs sold to a veterinarian and used in the manner described below.

In order to be deemed a “farmer,” a person must be engaged in the

business of producing agricultural products for

market.

To: __________________________________________________________________ Date: ___________________________________

Name of Dealer

__________________________________________________________________________________________________

Number and Street or Rural Route

City, Town or Post Office

State

Zip Code

Va.Code § 58.1-609.2(1) provides that the Virginia retail sales and use tax shall not apply to (check appropriate box):

Commercial feeds; seeds; plants; fertilizers; liming materials; breeding and other livestock; semen; breeding fees; baby chicks;

turkey poults; rabbits, quail; llamas; bees; agricultural chemicals; fuel for drying or curing crops; baler twine; containers for fruits and

vegetables;

farm machinery; tangible personal property except for structural construction materials to be affixed to real property owned

or leased by a farmer necessary for use in agricultural production for market and sold to or purchased by a farmer; and

agricultural

supplies provided the same are sold to and purchased by farmers for use in agricultural production, including beekeeping and fish,

quail, rabbit, and worm farming for market.

Medicines and drugs sold to a veterinarian provided they are used or consumed directly in the care, medication, and treatment of

agricultural production animals or for resale to a farmer for direct use in producing an agricultural product for market.

I, the undersigned farmer, hereby certify that all purchases made by me from the above named dealer on and after this date, unless

otherwise specified on each order, will be purchased exclusively for use in agricultural production for market, and are exempt from the

Virginia retail sales and use tax. I further certify that I am engaged in the business of producing agricultural products for market, that

I am marketing agricultural products produced by me, and that this Certificate of Exemption, to the best of my knowledge and belief,

is true and correct, made in good faith, pursuant to the Virginia Retail Sales and Use Tax Act.

I, the undersigned veterinarian, engaged in the business of the treatment of agricultural production animals, hereby certifies that all

purchases from the above named vendor on and after this date, will be purchased exclusively for the purpose indicated above, unless

otherwise specified on each order. I further certify that this Certificate of Exemption, to the best of my knowledge and belief, is true

and correct, made in good faith, pursuant to the Virginia Retail Sales and Use Tax Act.

_________________________________

________________________________

_____________________________

Print Name of Farmer or Veterinarian

Signature of Farmer or Veterinarian

Virginia Account Number, if any

_______________________________________________________

_________________________________________

Business Name

Trading As Name

__________________________________________________________________________________________________

Number and Street or Rural Route

City, Town or Post Office

State

Zip Code

_____________________________________________________________________

Kind of business engaged in by dealer

I declare 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.

By ____________________________________________________

_________________________________________

Signature

Title

_______________________________________________________

_________________________________________

Business Name

Trading As Name

__________________________________________________________________________________________________

Number and Street or Rural Route

City, Town or Post Office

State

Zip Code

Information for farmer.—This Certificate of Exemption applies only to the items of tangible personal property listed above when sold

to a farmer for use in agricultural production for market. Items purchased by a farmer for personal, family or home use or consumption are

subject to the tax. A farmer who is not engaged in the business of producing agricultural products for market cannot claim the agricultural

exemption.

Information for contractor.—This Certificate of Exemption may not be used by a contractor. Any contractor who purchases tangible

personal property (except structural construction materials) necessary for agricultural production for market to be affixed to real property

owned or leased by a farmer should contact the Department of Taxation to obtain the proper exemption certificate.

Information for dealer.—A dealer is required to have on file only one Certificate of Exemption properly executed by the farmer

veterinarian

who buys tax exempt tangible personal property for the purpose indicated hereon.

Virginia Tax Account Number.—If the farmer

or veterinarian

has a sales or use tax account number with the Department of Taxation,

the farmer

or veterinarian

must enter the Virginia sales tax account number in the space provided. However, if the farmer

or veterinarian

is not registered with the Department of Taxation for sales or use tax purposes, the farmer

or veterinarian

may still use this Certificate

of Exemption and should enter “NONE” in the space provided.

RETAIN THIS DOCUMENT FOR YOUR RECORDS; DO NOT SEND TO THE TAX DEPARTMENT

Form St-18 - Sales And Use Tax Certificate Of Exemption

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