Form St-20a - Sales And Use Tax Certificate Of Exemption (For Use By Production Companies, Program Producers, Radio, Television And Cable Tv Companies)

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Department of Taxation
Form ST-20A
6201071 REV. 9/05
COMMONWEALTH OF VIRGINIA
SALES AND USE TAX CERTIFICATE OF EXEMPTION
(For use by production companies
program producers, radio,
,
television and cable TV Companies, and other entities engaged
in the Production and creation of exempt audiovisual works and the licensing,
distribution and broadcast of the same)
To: ___________________________________________________________________ Date: _________________
(Name of Dealer)
(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 Virginia sales and use tax shall not apply to the following:
i)
The lease, rental, license, sale, other transfer, or use of any audio or video tape, film or other audiovisual
work where the transferee or user acquires or has acquired the work for the purpose of licensing, distributing,
broadcasting, commercially exhibiting or reproducing the work or using or incorporating the work into
another such work;
ii)
The provision of production services or fabrication in connection with the production of any such portion of
such audiovisual work, including, but not limited to scriptwriting, photography, sound, musical composition,
special effects, animation, adaptation, dubbing, mixing, editing, cutting and provision of production facilities
or equipment;
iii)
The transfer or use of tangible personal property, including, but not limited to, scripts, musical scores,
storyboards, artwork, film, tapes and other media, incidental to the performance of such service or
fabrication. However, audiovisual works and incidental tangible personal property described in clauses
i) and iii) shall be subject to tax as otherwise provided in this chapter to the extent of the value of their
tangible components’ prior to their use in the production of any audiovisual work and prior to their
enhancement by any production service; and,
iv)
Equipment and parts and accessories thereto used or to be used in the production of such audiovisual
works.
The undersigned purchaser hereby certifies that all tangible personal property purchased or leased from the above named
supplier on and after this date will be purchased or leased for the purpose of producing or creating exempt audiovisual works
and the licensing, distribution, broadcasting, commercially exhibiting or reproducing works for viewing or listening by the
general public.
Name
______________________________________________________________
Trading as Name
______________________________________________________________
Registration No., if any
______________________________________________________________
Federal I.D. #
_____________________________________________________________
Address
______________________________________________________________
(Number and Street or Rural Route)
(City, Town or Post Office)
(State and ZIP Code)
Signature
______________________________________________________________
Information for dealer: A dealer is required to have on file only one Certificate of Exemption properly executed by each
purchaser buying or leasing tax exempt tangible personal property under this certificate.

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