Form St-13a - Sales And Use Tax Certificate Of Exemption (For Use By A Church Conducted Not For Profit)
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1Department of Taxation
Form ST-13A
COMMONWEALTH OF VIRGINIA
SALES AND USE TAX CERTIFICATE OF EXEMPTION
(For use by a church conducted not for profi t that is exempt from income taxation under Section 501 (c) (3) of the
Internal Revenue Code or from property taxation under Section 58.1-3606 of the Code of Virginia.)
To: ___________________________________________________________________ Date: ________________
(Name of Dealer)
(Number and Street or Rural Address)
(City, Town or Post Offi ce)
(State & ZIP Code)
The Virginia Retail Sales and Use Tax Act provides that the sales and use tax shall not apply to
(check proper box below):
1.
Tangible personal property purchased by churches organized not for profi t and which are exempt from
taxation under Section 501 (c) (3) of the Internal Revenue Code, or whose real property is exempt from
local taxation pursuant to the provisions of Section 58.1-3606 of the Code of Virginia, for use
(a) in religious worship services by a congregation or church membership while meeting together in a
single location,
(b) in the libraries, offi ces, meeting or counseling rooms or other rooms in the public church buildings used
in carrying out the work of the church and its related ministries, including kindergarten, elementary and
secondary schools. The exemption for such churches shall also include baptistries, bulletins, programs,
newspapers and newsletters which do not contain paid advertising and are used in carrying out the work
of the church and gifts, including food, for distribution outside the public church building, and
(c) in (i) caring for or maintaining property owned by the church including, but not limited to, mowing
equipment, and (ii) building materials installed by the church and for which the church does not contract
with a person or entity to have installed, in the public church buildings used in carrying out the work of the
church and its related ministries, including, but not limited to worship services; administrative rooms; and
kindergarten, elementary, and secondary schools.
2. Food, disposable serving items, cleaning supplies and teaching materials used in the operation of camps or
conference centers by a church as defi ned in Item 1 above or an organization composed of such churches
and which are used in carrying out the work of the church or churches.
The undersigned, for and on behalf of the nonprofi t church, certifi es that all tangible personal property purchased
under this exemption certifi cate is for the purposes indicated above, unless specifi ed on each order, and that the
purchases will be paid for out of church funds.
Name of nonprofi t church _______________________________________________________________
Address _____________________________________________________________________________
(Number and Street or Rural Route)
(City, Town or Post Offi ce)
(S tate and ZIP Code)
I certify that I am authorized to sign this Certifi cate 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)
Information for supplier. - A supplier is required to have on fi le only one Certifi cate of Exemption properly executed
by each nonprofi t church buying tangible personal property tax exempt under this Certifi cate.
NOTE: This exemption certifi cate does not provide exemption for any tangible personal property purchased by
a church other than that specifi ed above.
VA DEPT OF TAXATION
6201137 Rev. 6/07
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