Form St-18 - Commonwealth Of Virginia Sales And Use Tax Certificate Of Exemption
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1Form ST-18
COMMONWEALTH OF VIRGINIA
SALES AND USE TAX CERTIFICATE OF EXEMPTION
(For use by a farmer for purchase of tangible personal property for use in producing agricultural products for
market,
or medicine and
drugs sold to a veterinarian and used in the manner described below.
In order to be deemed a “farmer,” a person must be engaged in
the business of producing agricultural products for
market.)
T
o: ____________________________________________________________________
Date ____________________ , _______
(Name of Dealer)
____________________________________________ ______________________________________ ___________ ____________
(Number and Street or Rural Route)
(City, Town, or Post Office)
(State)
(ZIP Code)
Virginia Code Section 58.1-609.2(1) provides that the Virginia retail sales and use tax shall not apply to: (Check appropriate block)
Commercial feeds; seeds; plants; fertilizers; liming materials; breeding and other livestock; semen; breeding fees; baby chicks;
turkey poults; rabbits, quail; llamas; bees; agricultural chemicals; fuel for drying or curing crops; baler twine; containers for fruits and
farm machinery; tangible personal property (except for structural construction materials to be affixed to real property
vegetables;
owned or leased by a farmer) necessary for use in agricultural production for market and sold to or purchased by a farmer; and
agricultural supplies provided the same are sold to and purchased by farmers for use in agricultural production, including beekeeping
and fish, quail, rabbit, and worm farming for market.
Medicines and drugs sold to a veterinarian provided they are used or consumed directly in the care, medication, and treatment
of agricultural production animals or for resale to a farmer for direct use in producing an agricultural product for market.
I, the undersigned farmer, hereby certify that all purchases made by me from the above named dealer on and after this date,
unless otherwise specified on each order, will be purchased exclusively for use in agricultural production for market, and are exempt
from the Virginia retail sales and use tax. I further certify that I am engaged in the business of producing agricultural products for
market, that I am marketing agricultural products produced by me, and that this Certificate of Exemption, to the best of my knowledge
and belief, is true and correct, made in good faith, pursuant to the Virginia Retail Sales and Use Tax Act.
I, the undersigned veterinarian, engaged in the business of the treatment of agricultural production animals, hereby certifies
that all purchases from the above named vendor on and after this date, will be purchased exclusively for the purpose indicated
above, unless otherwise specified on each order. I further certify that this Certificate of Exemption, to the best of my knowledge
and belief, is true and correct, made in good faith, pursuant to the Virginia Retail Sales and Use Tax Act.
_____________________________________ ______________________________ __________________________________
(Signature of Farmer or Veterinarian)
(Certificate of Registration Number, if any)
(Print Name of Farmer or Veterinarian)
_______________________________________________ ______________________________________________________
(Business Name)
(Trading As Name)
___________________________________________ ______________________________________ ____________ ____________
(Number and Street or Rural Route)
(City, Town, or Post Office)
(State)
(ZIP Code)
1. Information for farmer.—This Certificate of Exemption applies only to the items of tangible personal property listed
above when sold to a farmer for use in agricultural production for market. Items purchased by a farmer for personal, family or home
use or consumption are subject to the tax. A farmer who is not engaged in the business of producing agricultural products for market
cannot claim the agricultural exemption.
2. Information for contractor.—This Certificate of Exemption may not be used by a contractor. Any contractor who
purchases tangible personal property (except structural construction materials) necessary for agricultural production for market to
be affixed to real property owned or leased by a farmer should contact the Department of Taxation to obtain the proper exemption
certificate.
3. Information for dealer.—A dealer is required to have on file only one Certificate of Exemption properly executed
by the farmer
or veterinarian
who buys tax exempt tangible personal property for the purpose indicated hereon.
4. Certificate of Registration Number.—If the farmer
or veterinarian
has a sales or use tax registration with the Department
must enter the Certificate of Registration Number in the space provided. However, if the
of Taxation, the farmer
or veterinarian
farmer
or veterinarian
is not registered with the Department of Taxation for sales or use tax purposes, the farmer
or veterinarian
may still use this Certificate of Exemption and should enter “NONE” in the space provided.
RETAIN THIS DOCUMENT FOR YOUR RECORDS; DO NOT SEND TO THE TAX DEPARTMENT
VA DEPARTMENT OF TAXATION 6201066 ST-18 (Rev. 10/12)
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