How to Fill Out Virginia Form ST-12: Sales and Use Tax Exemption Certificate

Virginia Form ST-12 is the sales and use tax exemption certificate that government agencies give to vendors so that qualifying purchases are not taxed at the register. To use it, download the form from the Virginia Department of Taxation, fill in the vendor’s name and address, check the single box that matches your entity (Commonwealth of Virginia, a Virginia political subdivision, or the United States), print your agency’s full legal name and address, and have an authorized representative sign and title it. Hand the completed certificate to the vendor before your first purchase. You do not file it with the state.¹

Confirm Your Agency Qualifies

The ST-12 is only for government buyers. The form’s three checkboxes define the eligible universe:

The Commonwealth of Virginia, meaning state agencies, departments, boards, and commissions.
Political subdivisions of Virginia, including counties, cities, towns, school divisions, and public service authorities.
The United States and its agencies.

Each purchase has to be for governmental use, backed by an official purchase order, and paid from public funds. A federally chartered private corporation, such as a privately held bank with a federal charter, does not qualify.¹

For Commonwealth and political-subdivision buyers, the exemption reaches tangible personal property along with prepared meals, catering, and other food-related services. For federal buyers, it covers tangible personal property and taxable services purchased for government consumption.

If you are a private business seeking a manufacturing, industrial, or research and development exemption, ST-12 is the wrong form. Those exemptions come from Virginia Code § 58.1-609.3 and use a different certificate.²

Filling In the Form

The certificate is one page. Work through it top to bottom.

Dealer (Vendor) Details and Date

At the top, enter the dealer’s name, street address, city, state, and ZIP code, along with the date. This is the vendor who will rely on the certificate to justify not charging tax, so the information should match what appears on their invoices.

Check One Category

Check exactly one of the three boxes: Commonwealth of Virginia, political subdivision of Virginia, or the United States. If a joint purchasing arrangement spans more than one category, use separate certificates rather than double-checking a single form.¹

Agency Name and Address

Print the full legal name of your government agency and its complete address. Use the official name that appears on your purchase orders, not a shorthand or internal abbreviation. A vendor’s auditor may need to match the certificate against purchase orders later, and a mismatch invites a challenge.

Signature and Title

An authorized representative signs the certificate and prints their title. The signature certifies, in the form’s own language, that purchases made under it will be for governmental use, supported by the required official purchase order, and paid from public funds, “in good faith, pursuant to the Virginia Retail Sales and Use Tax Act.”¹ An unsigned form is not valid.

Give the Certificate to the Vendor, Not the State

Send or hand the completed ST-12 directly to the dealer before or at the time of the first tax-exempt purchase. The Virginia Department of Taxation does not receive a copy. Most vendors accept a paper original, a faxed copy, or a scanned PDF by email; larger vendors often have online portals for uploading exemption certificates.

Get it on file before you order. Many vendors will not process a tax-exempt invoice without a valid certificate already in their records, and if you are charged tax by mistake you will usually have to chase a credit from the vendor rather than a refund from the state.

One Certificate Covers Future Orders From That Vendor

The ST-12 works as a blanket certificate. A vendor only needs one properly completed form from your agency, and it covers all qualifying purchases going forward. You do not fill out a new certificate for every transaction.¹ It remains in effect unless the Department of Taxation notifies the dealer that the certificate is no longer acceptable.

The blanket rule applies vendor by vendor. If your department buys from ten suppliers, each supplier needs its own ST-12 on file. Keep a copy of every certificate you issue so you can send a replacement quickly if a vendor loses theirs or is audited years later.

Common Mistakes That Void the Exemption

Using ST-12 for non-government purchases. The form is only for the three eligible categories; private businesses need a different certificate.
Skipping the purchase order. The certification requires that each purchase be supported by an official purchase order. An employee buying supplies on a personal card and asking for the exemption after the fact does not meet that standard.
Leaving the signature blank. An unsigned certificate gives the vendor no protection, and a careful vendor will refuse to process the sale as tax-exempt.
Using an informal agency name. If an auditor cannot line up the name on the certificate with the purchase order, the exemption can be challenged.

1
Virginia Tax. Form ST-12 Commonwealth of Virginia Sales and Use Tax Certificate of Exemption
2
Virginia Code Commission. Virginia Code 58.1-609.3 – Commercial and Industrial Exemptions