Virginia Resale Certificate
Rules, Form & Expiration

Accepted form: Form ST-10 (Commonwealth of Virginia Sales and Use Tax Certificate of Exemption). Agency: Virginia Department of Taxation.

What a Virginia resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

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Virginia resale certificate rules

Certificate form: Form ST-10; Form ST-10, the Commonwealth of Virginia Sales and Use Tax Certificate of Exemption, is published by the Virginia Department of Taxation. Our generator fills in the Virginia form for you.
Issued by: The buyer; The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
Registration number: Virginia Account No.; It appears on the buyer's Virginia sales and use tax certificate of registration.
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Not accepted; Sellers in Virginia should not take the Streamlined Sales Tax exemption certificate as a resale certificate.
Out-of-state buyers: Home-state permit accepted; A reseller registered in another state can generally use that registration number.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: Valid until revoked; No expiration. The certificate stays in effect until revoked in writing by the Department of Taxation. A supplier needs only one properly executed ST-10 per dealer on file.

Virginia rules in plain English

Virginia buyers use Form ST-10, the Sales and Use Tax Certificate of Exemption, from the Virginia Department of Taxation. Check box 1 for property bought for resale. Box 2 covers property for taxable lease or rental, and box 3 covers packaging. Enter your Virginia sales and use tax account number, business name, address and kind of business. An officer, partner, member or the proprietor signs. Give the certificate to your supplier. The supplier needs only one ST-10 from you, and it stays in effect until the Department revokes it in writing. Out-of-state dealers may use ST-10 with their home-state registration number. Dealers who take goods out of Virginia themselves use Form ST-14. Virginia Tax has accepted the Multistate Tax Commission certificate in place of ST-10 if it has all the same information. ST-10 cannot be used for cigarettes or by contractors who use the materials. If you use an item yourself, it becomes a taxable sale to you. Giving a false exemption certificate is a Class 1 misdemeanor under Virginia Code section 58.1-636. The Tax Commissioner may also suspend your exemption or charge a penalty of up to $1,000.

Sources: Virginia resale certificate guidance · Form ST-10

More Virginia facts

Form ST-10 may not be used to purchase cigarettes for resale after January 1, 2018. Source
ST-10 also covers property bought for taxable lease or rental and packaging materials that go to the customer with the product. Source
Equipment a registered dealer buys for use in its business, such as cash registers or showcases, is taxable even if bought on an ST-10. Source
A dealer registered in another state that buys for resale and immediately takes the goods out of Virginia is exempt if the Virginia seller gets a valid certificate (Form ST-14). Source
ST-10 must be signed by a corporate officer or authorized person, one partner, an association member, or the sole proprietor. Source

What a Virginia resale certificate must include

The buyer's legal name, business address, and Virginia Account No., or a home-state registration number where allowed.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Virginia certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: Valid until revoked. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed Virginia resale certificates

Enter your business once, add each vendor, and download a signed Virginia certificate on the state form. One flat yearly price covers every state where you buy inventory.

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Virginia resale certificate FAQ

What form do I use for a Virginia resale certificate?

Virginia uses Form ST-10, the Commonwealth of Virginia Sales and Use Tax Certificate of Exemption, published by the Virginia Department of Taxation. Our generator fills in the Virginia form for you. You get a signed PDF with your business, permit, and purchase details.

Does Virginia accept the MTC uniform resale certificate?

Yes. Virginia accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states.

Can an out-of-state business use a resale certificate in Virginia?

Yes, with conditions. The Department allowed the resale exemption for an unregistered out-of-state dealer that used Form ST-10 and wrote its out-of-state registration number on it, and accepts other states' resale certificates that contain all ST-10 information. Out-of-state dealers hauling goods out of Virginia themselves use Form ST-14.

Can I give a vendor one blanket resale certificate in Virginia?

Yes. A blanket certificate in Virginia covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property for resale".

How long is a Virginia resale certificate valid?

No expiration. The certificate stays in effect until revoked in writing by the Department of Taxation. A supplier needs only one properly executed ST-10 per dealer on file.

What happens if I misuse a Virginia resale certificate?

Giving or knowingly receiving a false or fraudulent exemption certificate is a Class 1 misdemeanor. The Tax Commissioner may also suspend the exemption after 10 days' written notice, or instead assess a penalty of up to $1,000 for misuse. Property bought on a certificate and then used becomes a taxable sale by the purchaser.

When can a Virginia seller rely on a resale certificate?

All sales are presumed taxable. The dealer carries the burden of proof unless it takes a certificate of exemption in good faith from the purchaser. A certificate taken in good faith relieves the seller of liability for collecting the tax. Certificates that are not valid on their face cannot be accepted in good faith.

Nearby states

This page summarizes Virginia resale certificate rules for general information and is not tax advice. Confirm current requirements with the Virginia Department of Taxation or your tax adviser. State rules last checked October 1, 2026.

Virginia Resale Certificate Rules, Form & Expiration