In the Commonwealth of Virginia, the process of navigating sales and use tax exemptions is guided by the VA Dept. of Taxation Form ST-12, a document crucial for transactions involving the state, its political subdivisions, or the United States government. Essentially, this form operates under the Virginia Retail Sales and Use Tax Act, delineating the applicability—or rather, the non-applicability—of sales and use tax to tangible personal property intended for use or consumption by various government entities. This exclusion is specifically tailored, emphasizing that it does not extend to privately owned corporations, even if chartered by the United States. The form itself requires an assertion of the governmental entity's intention to use the purchased or leased property exclusively for public service, guaranteed by an official purchase order and assured payment from public funds. It categorically lays out options, allowing entities to classify their purchases as intended for the Commonwealth of Virginia, its political subdivisions, or for direct federal use, thereby streamlining the exemption process. In addition, the form mandates a declaration from an authorized official, confirming the accuracy and authenticity of the claim for exemption, a safeguard that underscores the rigor and good faith expected in these transactions. Dealers, in turn, are instructed to keep a properly executed Certificate of Exemption on file for each governmental agency client, ensuring compliance and facilitating a smoother transaction pathway for tax-exempt purchases or leases. Thus, the VA Dept. of Taxation Form ST-12 not only serves as a bridge between government entities and dealers but also as a testament to the structured approach Virginia takes towards maintaining fiscal responsibility and adherence to statutory tax laws.
| Question | Answer |
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| Form Name | Virginia Form St 12 |
| Form Length | 1 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Other names | EXEMPTION, virginia sales tax exemption form st 12, ST-12, suchtangible |
VA Dept. of Taxation |
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Form |
COMMONWEALTH OF VIRGINIA |
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6201059 |
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Rev. 10/06 |
SALES AND USE TAX CERTIFICATE OF EXEMPTION |
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(For use by the Commonwealth of Virginia, a political subdivision of the |
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Commonwealth of Virginia, or the United States) |
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To: |
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Dat e: |
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(Name of Dealer) |
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(Number and street or rural route) |
(City, town, or post office) |
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The Virginia Retail Sales and Use Tax Act provides that the Virginia sales and use tax shall not apply to tangible personal property for use or consumption by this State, any political subdivision of this State, or the United States.
(This exemption does not apply to sales or leases to privately owned financial and other privately owned corporations chartered by the United States.)
The undersigned, for and on behalf of the governmental agency named below, hereby certifies that all tangible personal property purchased or leased from the above dealer on and after this date will be for use or consumption by a governmen- tal agency, that each such purchase or lease will be supported by the required official purchase order, and that suchtangible personal property will be paid for out of public funds: (Check proper box below.)
1. Tangible personal property for use or consumption by the Commonwealth of Virginia.
2. Tangible personal property for use or consumption by a political subdivision of the Commonwealth of Virginia.
3. Tangible personal property and taxable services for use or consumption by the United States.
St aunt on Cit y Schools
(Name of governmental agency)
PO Box 900, Staunton, VA |
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116 West Beverley Street |
Staunton |
VA |
24401 |
(Number and street or rural route) |
(City, town, or post office) |
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(Zip Code) |
I certify I am authorized to sign this Certificate 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.
By: _____________________________________________________________ |
Director Of Finance |
(Signature) |
(Title) |
Information for dealer: - A dealer is required to have on file only one Certificate of Exemption properly executed by the governmental agency buying or leasing tax exempt tangible personal property under this Certificate.