Get VA DoT ST-13A 2016-2024

The Form ST-10 used by Virginia is a form that "dealers" are required to provide you, the seller, stating that they are exempt from paying sales tax to you because the product they bought is intended for resale.

Form ST-12 Instructions. General Information. Certain consumers may not be required to pay a sales tax if the property they purchase is to be used in a manner which exempts it from taxation.

To use a Virginia resale certificate, you generally must also be registered to collect Virginia sales tax from buyers in the state. To use a Virginia resale certificate, fill out Virginia form ST-10 accurately and completely, and present it to the retailer from which you are making your tax free purchase.

Does an organization's Federal tax-exempt status automatically exempt them from Virginia retail sales and use tax? No. In order to be exempt from the Virginia retail sales and use tax, an organization must apply to Virginia Tax and meet all the exemption criteria set forth in Code of Virginia § 58.1-609.11.

Massachusetts exempts certain nonprofits from having to pay corporate income, property and sales taxes. ... After the nonprofit is designated as exempt by the IRS, Massachusetts requires additional filings for each type of tax in which you seek a state exemption.

The enclosed copy of P. D. 91-105 (6/28/91) provides that sellers may accept a Virginia resale exemption certificate (Form ST-10) that references the out-of-state registration number of the buyer. ... There is no general exemption in Virginia for organizations that are exempt in other states or the District of Columbia.

To use a Virginia resale certificate, you generally must also be registered to collect Virginia sales tax from buyers in the state. To use a Virginia resale certificate, fill out Virginia form ST-10 accurately and completely, and present it to the retailer from which you are making your tax free purchase.

Yes! At the time of publication, the West Virginia State Tax Department is accepting out-of-state resale certificates.

Requirements for Nonprofit Churches Title 23 of the Virginia Administrative Code (VAC) 10-210-310 provides an exemplary listing of taxable and exempt purchases for nonprofit churches qualifying for this option. ... All exemption requirements under Code of Virginia 58.1-609.11 must be met to qualify.

The short answer is "yes." For purposes of U.S. tax law, churches are considered to be public charities, also known as Section 501(c)(3) organizations. As such, they are generally exempt from federal, state, and local income and property taxes. "Exempt" means they don't have to pay these taxes.

Churches like many other charitable organizations, qualify for exemption from federal income tax under IRC section 501(c)(3). ... By taking certain actions or participating in certain activities, a church can lose its 501(c)(3) status.

In short, if an organization, including churches, receives 501(c)(3) exemption status from the IRS it is recognition that they are exempt from federal income and property taxes. ... So it isn't required for your church to apply for 501(c)(3) in order to be tax exempt.

Churches don't pay property taxes on their land or buildings. When they buy stuff, they don't pay sales taxes. When they sell stuff at a profit, they don't pay capital gains tax. If they spend less than they take in, they don't pay corporate income taxes.

US churches* received an official federal income tax exemption in 1894, and they have been unofficially tax-exempt since the country's founding. All 50 US states and the District of Columbia exempt churches from paying property tax. Donations to churches are tax-deductible.

Churches and religious organizations are generally exempt from income tax and receive other favorable treatment under the tax law; however, certain income of a church or religious organization may be subject to tax, such as income from an unrelated business.