Department of Taxation
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):
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
(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 _______________________________________________________________
(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.
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