Form Npo - Retail Sales And Use Tax Exemption Instructions (Page 2 of 6) in pdf

organization whom the Department may contact for information about your organization.

This individual will be listed as the authorized representative on the exemption certificate.

Question 6. Check the box that best describes the purpose for which your organization was created. If

you are a church proceed to the next question, if not skip to question 8.

 Civic and Community Service

 Cultural

 Medical

 Church

 Educational

 Other

Section III - Nonprofit Church

Question 7. Legislation provides two options for nonprofit churches requesting a retail sales and

use tax exemption. Select only one box below.



Form ST-13A -

Option 1 -

Churches using the self-issued exemption certificate are

entitled to the sales and use tax exemption under the law, as it existed on June 30,

2003 (see Code of Virginia Section 58.1-609.10(16). Churches selecting this option

are limited on its purchases of tangible personal property. Title 23 of the Virginia

Administrative Code (VAC) 10-210-310 provides an illustrative listing of taxable and

exempt purchases for nonprofit churches. Your organization will not be assigned a

tax-exempt number with this option.

*Stop here if you select this option. You are now ready to download your certificate if

applying online. If completing a paper application, please mail to the department and

your exemption certificate will be mailed to you once approved.



Option 2 -Tax-Exempt Number - Nonprofit churches can apply to the department for a

tax-exempt number and enjoy a broader exemption. Nonprofit churches applying for this

option must meet all of the

xemption requirements under Code of Virginia 58.1-609.11. If

this box is checked, proceed to Section V – Financial Information.

Section IV - Exempt from Collecting Sales Tax or Exempt on the Purchases of Taxable Services

Question 8.

Part I

Complete this question only if you were granted an exemption from collecting the sales and

use tax by the department or fall within the same class of any entity exempt from collecting

sales and use tax on June 30, 2003, or the entity is organized exclusively to foster and

sponsor, and promote physical education, athletic programs, and contest for youths in the

Commonwealth. If the answer is no, proceed to Part II. Your organization may still

qualify for an exemption on purchases of tangible personal property even if you do not

meet the sales exemption criteria. See pages 5-6 for a list of classifications that are

currently exempt from collecting the sales tax. The organization must meet all the criteria

as stated in the organization classification selected.

Part II

Check the appropriate box below if you were granted an exemption from paying sales tax on

taxable services as of June 30, 2003. If you fall into this category, select the box for “Exempt

on Taxable Services”. If no, select “Other” and proceed to Section V – Financial Information.

Section V - Financial Information

Question 9. If you are a new organization and have no financial information at this time, enter zero(s) in

the applicable fields.

(a).

Previous Year’s Annual Gross Revenue (AGR): Enter revenue received from all sources

during the organization’s annual accounting period before subtracting any costs or

expenses. See federal Form 990, or 990-EZ, enter the amount as reported to the IRS. If the

Va. Dept. of Taxation

Rev. (8/15/13)

Page 2

Form Npo - Retail Sales And Use Tax Exemption Instructions Page 2

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