Fillable Form St-15 - Sales And Use Tax Certificate Of Exemption printable pdf download

Form ST-15

Commonwealth of Virginia

Sales and Use Tax Certificate of Exemption

For use by individuals purchasing heating oil, artificial or propane gas, firewood or coal for domestic consumption

To ________________________________________________________________Date __________________________

Name of Supplier

________________________________________________________________________________________________

Number and Street or Rural Route

City, Town, or Post Office

State

Zip Code

The Virginia Retail Sales and Use Tax Act provides that the Virginia State sales and use tax shall not apply to heating oil,

artificial or propane gas, firewood or coal used for domestic consumption. The term domestic consumption means use by an

individual purchaser for other than business, commercial, or industrial consumption. Domestic consumption does not include

purchases by: 1) nonprofit churches, civic or charitable groups; 2) profit hospitals, nursing homes or homes for adults; 3)

profit schools or institutions of learning; 4) lessors of apartments, trailer courts, condominiums, rooming houses, or other

multi-family dwellings; 5) fraternities or sororities; 6) hotels or motels; 7) businesses operated by nonprofit groups, or; 8) any

commercial, business or industrial operation. The use tax must be paid to the State by any purchaser who uses any portion

of the fuel purchased under this exemption certificate in a taxable manner.

The local 1% sales and use tax will continue to apply to all purchases for domestic consumption of artificial or propane

gas, firewood, coal, and home heating oils unless: 1) the locality in which the Virginia dealer is located adopts an ordinance

specifically exempting such fuels; or 2) in the case of sales by out-of-state dealers, the locality in which the Virginia customer

lives adopts such an ordinance.

This exemption certificate is applicable only for purchases of fuel to be used primarily more than 50% of total use for domestic

consumption and applies only to purchases made by the undersigned individual for use at the address listed. Persons

maintaining more than one residence must complete a separate certificate for each residence.

Name of

Purchaser ________________________________________________________________________________

________________________________________________________________________________________________

Address where fuel to be used

City, Town, or Post Office

State and ZIP Code

I certify that I am purchasing heating oil, artificial or propane gas, coal or firewood for domestic consumption to

be used at the above address.

________________________________________________________________________________________________

Signature of Purchaser

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

by the purchaser. However, any change of purchaser or address requires that a new Certificate of Exemption be

completed.

Va. Dept. of Taxation

ST-15 W

6201116

Rev. 04/16

Form St-15 - Sales And Use Tax Certificate Of Exemption