[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303265-105":53,"doc-detail-303265-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","form-st-10-virginia-sales-and-use-tax-certificate-of-exemption","Form ST-10 - Virginia Sales and Use Tax Certificate of Exemption","","Virginia ST-10 is a Sales and Use Tax Certificate of Exemption used by a Virginia dealer to buy tangible personal property for resale, or for future use in taxable lease or rental within an established business, or for certain packaging materials marketed with a product. The certificate states limits, including that it cannot be used to purchase cigarettes for resale after January 1, 2018, and outlines who may sign on behalf of the dealer.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-st-10-virginia-sales-and-use-tax-certificate-of-exemption/303265/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-st-10-virginia-sales-and-use-tax-certificate-of-exemption/303265.png","ImageObject",442,249,{"name":88,"@type":89},"wps_ap_test_251126_0180","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-05","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of Virginia ST-10?","Question",{"text":108,"@type":109},"ST-10 certifies that the dealer’s purchases of eligible tangible personal property are exempt from Virginia sales and use tax for the stated purpose, such as resale, taxable lease or rental, or certain packaging materials.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Are there restrictions on what ST-10 can be used for?",{"text":113,"@type":109},"Yes. ST-10 may not be used to purchase cigarettes for resale after January 1, 2018, and it is not for use by certain using or consuming construction contractors as defined in the regulations.",{"name":115,"@type":106,"acceptedAnswer":116},"Who is allowed to sign the certificate?",{"text":117,"@type":109},"The certificate must be signed by an authorized person: an officer or authorized signer for a corporation, one partner for a partnership, a member for an unincorporated association, or the proprietor for a sole proprietorship.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303265,1791216832,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":4},8796095027276,"https://avatar.qwps.com/avatar/d3BzX2FwX3Rlc3RfMjUxMTI2XzAxODA=","Form ST-10  \nCOMMONWEALTH OF VIRGINIA  \nSALES AND USE TAX CERTIFICATE OF EXEMPTION  \nFor use by a Virginia dealer who purchases tangible personal property for resale, or for lease or rental, or who purchases materials or containers  \nto package tangible personal property for sale  \nThis Certificate of Exemption MAY NOT BE USED TO PURCHASE CIGARETTES FOR RESALE  after January 1, 2018.  \nTo:   Date:    \nName of Supplier  \nNumber and Street or Rural Route City, Town or Post Office State Zip Code  \nThe Virginia Retail Sales and Use Tax Act provides that the Virginia Sales and use tax shall not apply to tangible personal property purchased for resale; that such tax shall not apply to tangible personal property purchased for future use by a person for taxable lease or rental as an established business or part of an established business, or incidental or germaneto such business, including a simultaneous purchase and taxable leaseback. The Act provides also that such tax shall not apply to packaging materials such as containers, labels, sacks, cans, boxes, drums or bags if the materials are marketed with a product being sold and become the property of the purchaser.  \nThis Certificate of Exemption may not be used by a using or consuming construction contractor as defined in the Regulations.  \nThe undersigned dealer hereby certifies that all tangible personal property purchased from the above named supplier on and after this date will be purchased for the purpose indicated below, unless otherwise specified on each order, and that this Certificate shall remain in effect until revoked in writing by the Department of Taxation. Check proper box below.  \nc 1. Tangible personal property for RESALE only. Do not use to purchase cigarettes for resale.  \nc 2. Tangible personal property for future use by a person for taxable LEASE OR RENTAL as an established business, or part of an established business, or incidental or germane to such business, or a simultaneous purchase and taxable leaseback. This sales and use tax exemption is not applicable to long-term leases of motor vehicles when lease payments charged to customers are not subject to the motor vehicle sales and use tax.  \nc 3. Packaging materials such as containers, labels, sacks, cans, boxes, drums or bags that are marketed with a product being sold and become property of the purchaser.  \nVirginia  \nName of Dealer   Account No   Trading as    \nAddress   Number and Street or Rural Route City, Town or Post Office State Zip Code  \nKind of business engaged in by dealer   I certify that 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.  \nBy      \nSignature Title  \nIf the dealer is a corporation, an officer of the corporation or other person authorized to sign on behalf of the corporation must sign; if a partnership, one partner must sign; if an unincorporated association, a member must sign; if a sole proprietorship, the proprietor must sign.  \nInformation for supplier—A supplier is required to have on file only one Certificate of Exemption properly executed by the dealer who buys tax exempt tangible personal property for the purpose indicated hereon.  \nVa. Dept. of Taxation ST-10 W 6201056 Rev. 05/26","cbCaij6rkX33pl0o","https://ap.wps.com/l/cbCaij6rkX33pl0o","pdf",827539,"English","# Sales and Use Tax Certificate Overview\n## Exemption Eligibility and Restrictions\n## Dealer and Supplier Information\n## Certification and Signature Requirements","[{\"question\":\"What is the purpose of Virginia ST-10?\",\"answer\":\"ST-10 certifies that the dealer’s purchases of eligible tangible personal property are exempt from Virginia sales and use tax for the stated purpose, such as resale, taxable lease or rental, or certain packaging materials.\"},{\"question\":\"Are there restrictions on what ST-10 can be used for?\",\"answer\":\"Yes. ST-10 may not be used to purchase cigarettes for resale after January 1, 2018, and it is not for use by certain using or consuming construction contractors as defined in the regulations.\"},{\"question\":\"Who is allowed to sign the certificate?\",\"answer\":\"The certificate must be signed by an authorized person: an officer or authorized signer for a corporation, one partner for a partnership, a member for an unincorporated association, or the proprietor for a sole proprietorship.\"}]","Form ST-10 - Virginia Sales and Use Tax Certificate of Exemption | PDF",1789801360]