Form ST-18: Virginia Sales and Use Tax Certificate of Exemption

Enter the Name of Dealer after To and the Date, then the Number and Street or Rural Route, City, Town or Post Office, State and ZIP Code.

Va. Code § 58.1-609.2 provides that the Virginia retail sales and use tax shall not apply to (check appropriate box): 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 vegetables; farm machinery; tangible personal property except for structural construction materials to be affixed to real property 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.

Check the box for 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.

Check the box for the following property used directly in producing agricultural products for market in an indoor, closed, controlled-environment commercial agricultural facility.

Internal components or materials, whether or not they are affixed to real property, required (i) to create, support, and maintain the necessary growing environment for plants, including towers for growing plants; conveyances for moving such towers; and insulation, partitions, and cladding; (ii) for lighting systems; (iii) for heating, cooling, humidification, dehumidification, and air circulation systems; and (iv) for watering and water treatment systems. External components, machinery, and equipment required (i) for heating, cooling, humidification, dehumidification, and air circulation systems; (ii) for utility upgrades and related distribution infrastructure; and (iii) for creating, supporting, and maintaining the necessary growing environment for plants. Structural components of (i) insulation, partitions, or cladding used in indoor vertical farming to create and maintain the necessary growing environment for plants or (ii) translucent or transparent elements, including windows, walls, and roofs, that allow sunlight in greenhouses to create and maintain the necessary growing environment for plants.

The undersigned farmer certifies that all purchases made by the farmer from the dealer named after To 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. The farmer further certifies that the farmer is engaged in the business of producing agricultural products for market, that the farmer is marketing agricultural products produced by the farmer, and that this Certificate of Exemption, to the best of the farmer’s knowledge and belief, is true and correct, made in good faith, pursuant to the Virginia Retail Sales and Use Tax Act.

The undersigned veterinarian, engaged in the business of the treatment of agricultural production animals, certifies that all purchases from the vendor named after To on and after this date, will be purchased exclusively for the purpose indicated on the form, unless otherwise specified on each order. The veterinarian further certifies that this Certificate of Exemption, to the best of the veterinarian’s knowledge and belief, is true and correct, made in good faith, pursuant to the Virginia Retail Sales and Use Tax Act.

Enter the Print Name of Farmer or Veterinarian, sign on Signature of Farmer or Veterinarian, and enter the Virginia Account Number, if any. Fill in the Business Name, Trading As Name, Number and Street or Rural Route, City, Town or Post Office, State and ZIP Code on the next lines.

If the farmer or veterinarian has a sales or use tax account number with the Department of Taxation, the farmer or veterinarian must enter the Virginia sales tax account number in the space provided. However, if the 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.

Enter the kind of business engaged in by dealer.

The signer declares that the signer is authorized to sign this Certificate of Exemption and that, to the best of the signer’s knowledge and belief, it is true and correct, made in good faith, pursuant to the Virginia Retail Sales and Use Tax Act.

Under By, sign on Signature and enter the Title. Under them, enter the Business Name and Trading As Name, then the Number and Street or Rural Route, City, Town or Post Office, State and ZIP Code.

For purposes of this exemption, “indoor, closed, controlled-environment commercial agricultural facility” includes indoor vertical farming or a greenhouse, regardless of whether the greenhouse is affixed to real property and “agricultural products” includes any horticultural, floricultural, viticulture, or other farm crops. However, the exemption shall not apply to property used in producing cannabis or any derivative of cannabis.

This Certificate of Exemption applies only to the items of tangible personal property listed on the form 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.

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.

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 on the form.

Retain this document for your records. Do not send to the Tax Department.