[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303129-105":53,"doc-detail-303129-en":127},{"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":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","virginia-retail-sales-and-use-tax-act-certificate-of-exemption-form-st-10","Virginia Retail Sales and Use Tax Act - Certificate of Exemption Form ST-10","","Certificate of Exemption ST-10 for the Virginia Retail Sales and Use Tax Act outlines when Virginia sales and use tax does not apply to tangible personal property. It covers qualifying purchases for resale only, purchases for future taxable lease or rental within an established business, and packaging materials sold with a product and transferred to the purchaser. The certificate restricts use by certain contractors, requires the dealer’s authorized signature, and states the certificate remains valid until revoked in writing by the Virginia Department of Taxation. It also instructs suppliers on maintaining only one properly executed certificate.",{"@graph":63,"@context":119},[64,80,102],{"@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/virginia-retail-sales-and-use-tax-act-certificate-of-exemption-form-st-10/303129/",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/virginia-retail-sales-and-use-tax-act-certificate-of-exemption-form-st-10/303129.png","ImageObject",442,249,{"name":88,"@type":89},"Seraphina","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-30","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",6,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What purchases can be exempt under the Virginia Retail Sales and Use Tax Act certificate?","Question",{"text":109,"@type":110},"The certificate describes exemptions for tangible personal property purchased for resale, for future use by an established business for taxable lease or rental (including leaseback), and packaging materials marketed with a product and transferred to the purchaser.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Who is allowed to sign the Certificate of Exemption?",{"text":114,"@type":110},"The dealer must sign through an authorized person: an officer (or authorized signer) for a corporation, a partner for a partnership, a member for an unincorporated association, or the proprietor for a sole proprietorship.",{"name":116,"@type":107,"acceptedAnswer":117},"How long is the Certificate of Exemption valid?",{"text":118,"@type":110},"It remains in effect until revoked in writing by the Department of Taxation.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},303129,1789800026,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":126,"read_time":4},962075114101,"https://ap-avatar.wpscdn.com/avatar/e000253a75eb197efd?x-image-process=image/resize,m_fixed,w_180,h_180&k=1780044092746381165","Number 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. 04/17","cbCaidKQagqSyfR3","https://ap.wps.com/l/cbCaidKQagqSyfR3","pdf",372041,"English","# Dealer Certification\n## Exemption Eligibility (Resale, Lease or Rental, Packaging)\n## Signature and Authorization Requirements\n## Supplier Instructions\n## Validity and Revocation","[{\"question\":\"What purchases can be exempt under the Virginia Retail Sales and Use Tax Act certificate?\",\"answer\":\"The certificate describes exemptions for tangible personal property purchased for resale, for future use by an established business for taxable lease or rental (including leaseback), and packaging materials marketed with a product and transferred to the purchaser.\"},{\"question\":\"Who is allowed to sign the Certificate of Exemption?\",\"answer\":\"The dealer must sign through an authorized person: an officer (or authorized signer) for a corporation, a partner for a partnership, a member for an unincorporated association, or the proprietor for a sole proprietorship.\"},{\"question\":\"How long is the Certificate of Exemption valid?\",\"answer\":\"It remains in effect until revoked in writing by the Department of Taxation.\"}]","Virginia Retail Sales and Use Tax Act - Certificate of Exemption Form ST-10 | PDF"]