Virginia Sales Tax Exemption Form ST-12 – Fill Out and Use This PDF

Updated: Nov 11, 2026

The Virginia Sales Tax Exemption Form, officially known as FORM ST-12, serves as a crucial document for the Commonwealth of Virginia, its political subdivisions, and the United States, exempting them from sales and use tax on tangible personal property intended for their use or consumption. This exemption, as stated in the Virginia Retail Sales and Use Tax Act, does not extend to private corporations, even if they are chartered by the United States. For all qualifying purchases, this form ensures compliance with tax laws, facilitating the acquisition of goods free from tax by eligible governmental entities.

To streamline the process and make sure you're taking full advantage of this exemption, complete the form by clicking the button below.

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How to Fill Out Form ST-12

Form ST-12 at a glance

What it is: Form ST-12 is the Commonwealth of Virginia Sales and Use Tax Certificate of Exemption, for use by the Commonwealth of Virginia, a political subdivision of the Commonwealth of Virginia, or the United States.

Who signs: The signer certifies authorization to sign this Certificate of Exemption and that, to the best of knowledge and belief, it is true and correct, made in good faith.

A filled-in Form ST-12 example: a county office certifies its purchases

Form ST-12 example filled out, example: a county office certifies its purchases — The Riverton County purchasing office fills out Form ST-12 for a dealer. It ticks box 2, a political subdivision of the Commonwealth, so boxes 1 and 3 stay empty. The picture shows the filled certificate, and every value in it is made up.

How to fill out Form ST-12, box by box

To the dealer, and the date

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

Check the appropriate box

Check the appropriate box for tangible personal property purchased or leased from the dealer: 1 for use or consumption by the Commonwealth of Virginia, 2 for use or consumption by a political subdivision of the Commonwealth of Virginia, both including prepared meals, catering, and other services related to the provision of food, or 3 for tangible personal property and taxable services for use or consumption by the United States.

The governmental agency

Enter the Name of Governmental Agency, then its Number and Street or Rural Route, City, Town, or Post Office, State and ZIP Code.

Signature and title

Sign on the By line and enter the Title.

Common questions about Form ST-12

What is a VA ST-12 form?

Form ST-12 is the Commonwealth of Virginia Sales and Use Tax Certificate of Exemption, for use by the Commonwealth of Virginia, a political subdivision of the Commonwealth of Virginia, or the United States. 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.

When is this form not the right one?

This exemption does not apply to sales or leases to privately owned financial and other privately owned corporations chartered by the United States.

Sources

[1] Form ST-12 (Rev. 05/16), Sales and Use Tax Certificate of Exemption, Virginia Department of Taxation (the Official source link on this page).

Virginia Sales Tax Exemption Form ST-12 PDF Details

In the realm of sales and tax regulations, the Virginia Sales Tax Exemption form (FORM ST-12) stands as a pivotal document for specific transactions within the Commonwealth of Virginia. This form serves a vital function, allowing the Commonwealth of Virginia, its political subdivisions, or the United States to purchase or lease tangible personal property without the added burden of sales and use taxes, following the Virginia Retail Sales and Use Tax Act. However, it's important to note that this exemption is not applicable to transactions involving privately owned financial institutions and other private corporations that are chartered by the United States. The completion of this form requires the purchaser to assert that all items acquired from the specified dealer, from the date of signing forward, will be for governmental use, supported by an official purchase order, and funded by public monies. The form also necessitates a detailed identification of the governmental agency and the affirmation of the signee's authorization and belief in the form's accuracy and compliance with the Virginia Retail Sales and Use Tax Act. For dealers, maintaining a properly executed copy of this exemption certificate is requisite for any exempt transactions, emphasizing the form's integral role in the documentation and verification process of tax-exempt purchases or leases by governmental entities.

Question	Answer
Form Name	Virginia Sales Tax Exemption Form ST-12
Form Length	1 page
Fillable?	Yes
Fillable fields	15
Avg. time to fill out	15 sec
Other names	st 12 virginia, va sales use tax certificate exemption, st12 use, virginia st12