Department of
COMMONWEALTH OF VIRGINIA
Taxation
SALES AND USE TAX CERTIFICATE OF EXEMPTION
Form ST-16
(For use by watermen who extract fish, bivalves, or crustaceans from
waters for commercial purposes; or for motor fuel or alternative fuel
purchased for commercial watercraft owned by a private business and
used in the conduct of its business and operations.)
To:
Date:
________________________________________________________________________________
______________________
(Name of Supplier)
__________________________________________________________________________________________________________________
(Number and Street or Rural Address)
(City, Town or Post Office)
(State & ZIP Code)
The Virginia Retail Sales and Use Tax Act provides that the sales and use tax shall not apply to machinery, tools,
fishing boats including engines, repair and replacement parts therefor, fuel or supplies when sold to and purchased
by watermen for use by them in extracting fish, bivalves, or crustaceans from waters for commercial purposes
or for motor fuel or alternative fuel purchased for commercial watercraft owned by a private business and used
in the conduct of its business and operations, including but not limited to the transport of persons or property.
The undersigned waterman hereby certifies that all machinery, tools, fishing boats including engines, repair parts
therefor or replacement thereof, fuel and supplies will be purchased or leased for use in extracting fish, bivalves,
or crustaceans from waters for commercial purposes or for motor fuel or alternative fuel purchased for commercial
watercraft owned by a private business and used in the conduct of its business and operations.
Name of
Purchaser
________________________________________________________________
Trading as Name
________________________________________________________________
Registration No., if any
_______________________________________________________________
Address
________________________________________________________________
(Number and Street or Rural Route) (City, Town or Post Office) (State and ZIP Code)
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.
By:
_________________________________________________
Title: ________________________________
(Signature)
If the purchaser 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.
1. Information for
purchaser
- Items purchased for personal, family, or home use or consumption are subject to
the tax. THIS EXEMPTION DOES NOT APPLY TO THE PURCHASE OF VESSELS AND BOATS SUBJECT
TO THE WATERCRAFT SALES AND USE TAX.
2. Information for supplier - A supplier is required to have on file only one Certificate of Exemption properly
executed by the
purchaser
who buys tax exempt tangible personal property for the purpose indicated thereon.
Form ST- 16, 6201064, Rev 07/11