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  • Form St18 Commonwealth Of Virginia Sales And Use Tax Certificate Of Exemption (for Use By A Farmer

Get Form St18 Commonwealth Of Virginia Sales And Use Tax Certificate Of Exemption (for Use By A Farmer

Form ST18 COMMONWEALTH OF VIRGINIA SALES AND USE TAX CERTIFICATE OF EXEMPTION (For use by a farmer for purchase of tangible personal property for use in producing agricultural products for market.

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Virginia State Code requires a minimum of five (5) contiguous (unimproved or more) acres. One acre is excluded for a house-site (if dwelling exists) or a proposed house-site. The remaining five acres or more may qualify for Land Use taxation.

SALES AND USE TAX CERTIFICATE OF EXEMPTION In order to be deemed a “farmer,” a person must be engaged in the business of producing agricultural products for market. Va. Code § 58.1-609.2(1) provides that the Virginia retail sales and use tax shall not apply to (check appropriate box):

Owner/Applicant must be at least 65 or permanently disabled as of December 31 of the previous year. Sworn affidavits from two medical doctors licensed in Virginia or two military officers who practice medicine in the United States Armed Forces - use the Tax Relief Affidavit of Disability (PDF) for their completion.

The farmer must register with the state by filing State Form R1, Virginia Department of Taxation Business Registration Form (https://.tax.virginia.gov/forms), and must collect and pay the tax due on retail sales.

You are in the business of farming if you culti- vate, operate, or manage a farm for profit, either as owner or tenant. A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. It also includes plantations, ranches, ranges, and or- chards and groves.

You're a farmer, grower, rancher or someone else engaged in agricultural production for market. You have a soil conservation plan in place that was approved by your local soil and water conservation district. You have a nutrient management plan developed by a certified nutrient management planner.

The exemption prevents the tax being applied on goods as they are distributed before being sold at retail. A dealer who makes a sale without charging applicable sales tax must retain a copy of the exemption certificate on file to substantiate the sale was tax exempt under the law.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232