VIRGINIA DEPARTMENT OF TAXATION
REQUEST FOR EXISTING SALES AND USE TAX EXEMPTION
Note: Under Virginia law, there is no general exemption from the retail sales and use tax for
nonprofit organizations. The only nonprofit organizations exempt from the tax are those
specifically set forth in the Code of Virginia under the educational (§ 58.1-609.4), medical-
related (§ 58.1-609.7), civic and community service (§ 58.1-609.8), cultural (§ 58.1-609.9), or
miscellaneous (§ 58.1-609.10) categories. Churches are not required to file this form. Form
ST-13A should be used by churches when making purchases exempt from sales and use tax.
Instructions: This form must be completed by all organizations seeking an existing exemption
under the categories listed above. Attach supplemental information to completely answer any
question. If you have questions, please contact the Department of Taxation at (804) 367-9359.
Legal Organization Name:
__________________________________________
Name and Title of Contact Person: __________________________________________
Mailing Address:
Street_________________________________________________
City_____________________________State________Zip_______
Daytime Phone Number or E-mail Address: ____________________________________
Federal Employer Identification Number (FEIN):_________________________________
This organization requests consideration for an exemption under the following section(s) of the
Code of Virginia (you must indicate at least one Code section below.) Be sure to enter the full
Code citation. For example, 58.1-609.8(10) should be entered as the full citation for a licensed
nonprofit assisted living facility seeking an existing exemption.
58.1 - ______________
58.1 - ______________
58.1 - ______________
Please indicate the dollar amount, excluding sales tax, of the taxpayer’s purchases of tangible
personal property over the last three (3) years. Estimates are acceptable. (Exclude goods for
resale, motor vehicles and fuel, services, salaries, insurance, utilities, postage/shipping,
rent/mortgage payments, depreciation, and interest charges).
Year / Period
Annual Purchases Subject to Sales and Use Tax
Please note: if the information is not available for the years shown, please indicate time
periods for which this information is available and provide available information. You
can include necessary brief clarifications, such as fiscal year end dates, etc.
Please return this form to:
Policy Development
Attn: Nonprofit Exemptions
P. O. Box 1880
Richmond, VA 23218-1880