Form ST-14
COMMONWEALTH OF VIRGINIA
SALES AND USE TAX CERTIFICATE OF EXEMPTION
This certificate of exemption is for use exclusively by an OUT-OF-STATE DEALER who purchases tangible personal
property in Virginia for immediate transportation out of the Commonwealth of Virginia in his own vehicle for resale outside
this state. This Certificate of Exemption may not be used by a using or consuming construction contractor as defined in the
Regulations.
To: ___________________________________________________________ Date: _____________________________
Name of Supplier
________________________________________________________________________________________________
Number and Street or Rural Route
City, Town or Post Office
State
Zip Code
I the undersigned out-of-state dealer hereby certifies that the following items of tangible personal property purchased by
me from the above named supplier are purchased by me for immediate transportation out of this Commonwealth in my own
vehicle for resale outside Virginia.
________________________________________________________________________________________________
________________________________________________________________________________________________
________________________________________________________________________________________________
Name of out-of-state dealer _________________________________________________________________________
Trading as _______________________________________________________________________________________
Address _________________________________________________________________________________________
Number and Street or Rural Route
City, Town or Post Office
State
Zip Code
Name of state in which out-of-state dealer is licensed or registered ___________________________________________
Virginia Account Number or Federal ID number __________________________________________________________
Kind of business engaged in by out-of-state dealer _______________________________________________________
I certify that I am authorized to sign this Certificate of Exemption and that, to the best of my knowledge and belief, it is true
and correct,made in good faith, pursuant to the Virginia Retail Sales and Use Tax Act.
_______________________________________________
____________________________________________
Signature
Title
If the out-of-state dealer is a corporation, an officer of the corporation or other person authorized to sign on behalf of the
corporation must sign: if a partnership, one partner must sign: if an unincorporated association, a member must sign; if a
sole proprietorship the proprietor must sign.
Information for Virginia Supplier - A separate Certificate of Exemption, properly executed by the out-of-state dealer, must
be obtained from each out-of-state dealer by the Virginia supplier and attached to invoice covering each sale of items
of tangible personal property to the out-of-state dealer for immediate transportation outside this state in the dealer’s vehicle
tor resale outside the state. This Certificate must not be accepted by the Virginia supplier unless proof of the registration or
license number held by the out-of-state dealer is furnished to the Virginia supplier
Va. Dept. of Taxation W ST-14
6201061
Rev. 09/15