How to Get a Resale Certificate in Virginia: Form ST-10 Steps

To get a Virginia resale certificate, register your business with the Virginia Department of Taxation to receive a sales tax account number, then complete Form ST-10 (the Sales and Use Tax Certificate of Exemption) and give it to each supplier when you buy goods for resale, lease, or packaging. You do not send the form to the state. The certificate lets you buy qualifying inventory without paying Virginia’s combined sales tax, which runs from 5.3% to 7% depending on where you’re located.¹

Who Qualifies to Use Form ST-10

Form ST-10 is for businesses registered as dealers in Virginia that buy tangible personal property for one of three purposes:

Resale. You buy finished goods to sell to your own customers. Cigarettes are the exception and require a separate exemption certificate.
Lease or rental. You buy property to lease or rent as part of your established business, including simultaneous purchase-and-leaseback arrangements.
Packaging materials. You buy containers, boxes, or wrapping materials used to package products you sell.

Manufacturers can also buy raw materials and industrial components tax-free when those materials physically become part of a finished product intended for sale.² The underlying rule across every category: the goods cannot be for your personal use. They must enter the stream of commerce through a later taxable sale.³

If you take something you bought tax-free and use it personally, that first non-exempt use triggers a tax obligation. You owe sales tax on the cost of the item as of the date you first used it for a non-exempt purpose.⁴

Register for a Virginia Sales Tax Account First

You cannot use Form ST-10 without a Virginia sales tax account number. Registration is free and happens online through the Virginia Department of Taxation at tax.virginia.gov. When you finish, you receive your Virginia Tax account number and a sales tax certificate confirming you are authorized to collect and remit retail sales tax.⁵

Have these ready before you start:

Your Federal Employer Identification Number (FEIN), available through the IRS if you don’t have one.
Responsible party information: name, Social Security number, home mailing address, email, and phone number.
Business details: legal name, primary business address, mailing address, and entity type.
Your NAICS code, which describes your business activity.
The date you began or plan to begin making sales in Virginia.

Virginia also runs a Business One Stop portal that lets you register with several state and local agencies at once. Keep your account number accessible; it goes on every Form ST-10 you issue.⁵

How to Fill Out Form ST-10

Form ST-10 is a downloadable PDF on the Virginia Department of Taxation website. Every field matters. An incomplete form leaves your supplier exposed if the sale is later audited, and most vendors won’t accept one that isn’t fully filled in.

Supplier’s legal name and full address.
Your legal business name and physical address. The Department of Taxation cross-references these against its records.
Your Virginia sales tax registration number.
The purpose of the purchase: resale, lease or rental, or packaging materials. Check the box that applies.
A description of your business, such as “retail electronics” or “restaurant supply wholesale.”
Signature and date from an authorized representative, certifying the information is true and correct and made in good faith under the Virginia Retail Sales and Use Tax Act.

Be specific when describing what you’re buying. Vague descriptions raise audit flags. A furniture maker writing “wood, fabric, and hardware for furniture manufacturing” is far better positioned than one writing “miscellaneous materials.”³

Give the Certificate to the Supplier, Not the State

Form ST-10 does not go to the Virginia Department of Taxation. You hand it to your vendor at the time of purchase, and the vendor keeps it in their own records as proof they were justified in not collecting sales tax. Delivery can be a paper copy or an electronic version with an electronic signature, provided all the information Form ST-10 calls for is captured in the electronic format.⁶

Once the seller has a valid certificate on file, they are relieved of liability for collecting sales tax on that transaction, and that protection lasts unless the Tax Commissioner notifies them the certificate is no longer acceptable.⁴ If a seller can’t produce a valid certificate during an audit, the sale is presumed taxable, and the seller may owe the uncollected tax plus interest.

One Certificate Can Cover Ongoing Purchases

Form ST-10 works for a single transaction or an ongoing purchasing relationship. If you buy from the same supplier regularly, one properly completed form covers all future qualifying purchases from that vendor. The certificate language says it “shall remain in effect until revoked in writing by the Department of Taxation,” so there’s no built-in expiration date.³

A blanket certificate does not automatically exempt every purchase you make from that vendor. If you occasionally buy something from that supplier for personal or non-exempt use, flag the exception on that specific order.⁴ For a one-time purchase, include the specific invoice number on the form to tie the certificate to that transaction.

Out-of-State Businesses Buying From Virginia Suppliers

If your business is based outside Virginia, you can still make tax-exempt purchases for resale from Virginia suppliers. You have two options. You can fill out Form ST-10 and list your out-of-state sales tax registration number in place of a Virginia number. Or you can provide a resale certificate issued by your home state’s tax agency, as long as it includes all the information Form ST-10 requires and meets the standards of Virginia Code § 58.1-623.⁷

Selling into Virginia is a separate question. If your out-of-state business sells to Virginia customers and you make more than $100,000 in annual gross sales into Virginia or complete 200 or more transactions with Virginia buyers, you have economic nexus and must register, collect Virginia sales tax, and file returns.¹

Keep Your Own Copies

Sellers who accept Form ST-10 have to keep the certificate on file for at least three years from the due date of the related return or the date it was filed, whichever is later. If the IRS requires you to keep federal records longer, Virginia expects state records held for the same period.⁸

As the buyer, keep your own copies too. If a supplier loses theirs and gets audited, your duplicate can resolve the issue quickly and prevent them from being assessed for tax that shouldn’t have been paid.

Penalties for Misusing the Certificate

Using Form ST-10 to buy items for personal use or any non-exempt purpose carries real consequences, and they escalate with the severity of the misuse:

You owe the full sales tax that should have been paid, plus interest from the date of the transaction.⁹
The Tax Commissioner can impose a civil penalty of up to $1,000 per instance of misuse as an alternative to suspending your exemption.⁹
The Tax Commissioner may suspend your ability to use any exemption certificate, cutting off tax-free purchasing entirely.
Knowingly using an exemption certificate after your exemption has been suspended is a Class 1 misdemeanor, punishable by up to 12 months in jail, a fine of up to $2,500, or both.¹⁰

Filing a fraudulent return tied to these transactions is worse: a civil penalty equal to 100% of the correct tax owed, along with potential criminal penalties including imprisonment for up to one year and a fine of up to $2,500.¹¹

1
Virginia Department of Taxation. Retail Sales and Use Tax
2
Virginia Code Commission. Virginia Admin Code 23VAC10-210-920 – Manufacturing and Processing
3
Virginia Tax. Form ST-10, Sales and Use Tax Certificate of Exemption
4
Virginia Code Commission. Virginia Code 58.1-623 – Sales or Leases Presumed Subject to Tax; Exemption Certificates
5
Virginia Department of Taxation. Register a Business in Virginia
6
Virginia Tax. Ruling 08-18 – Use of an Electronic Multipurpose Exemption Certificate With an Electronic Signature
7
Virginia Tax. Ruling 97-95
8
Virginia Department of Taxation. Recordkeeping Requirements – Businesses
9
Virginia Code Commission. Virginia Code 58.1-623.1 – Misuse of Exemption Certificates; Suspension of Exemptions; Penalties
10
Virginia Code Commission. Virginia Code 18.2-11 – Punishment for Conviction of Misdemeanor
11
Virginia Department of Taxation. Penalties and Interest