Virginia resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about Virginia: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
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Last reviewed
Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
Virginia quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
- State base sales tax rate
- 5.30%[4]
- Resale certificate
- Form ST-10 (Sales and Use Tax Certificate of Exemption)[4]
- Certificate expiry (as listed)
- No expiry listed in the source[4]
- Permit or registration
- Sales Tax Certificate of Registration (Form ST-4)[1]
- Where to apply
- State application page[12]
- Certificate form
- State certificate form[3]
Keep each purchase receipt linked to the items it covers. Get the app
What the state says about its permit and resale certificate
The state calls the registration associated with buying for resale and collecting tax a Sales Tax Certificate of Registration (Form ST-4).[1] The state says it offers an online application.[12] State application page.[12]
The resale certificate the state lists is Form ST-10 (Sales and Use Tax Certificate of Exemption). The source cited lists no expiry.[4] The state's certificate form asks for a permit or registration number.[3] State certificate form.[3]
What the state says about buying inventory for resale
Other points the sources mention
- Form ST-10 says it remains in effect until revoked in writing by the Department of Taxation. A supplier needs only one properly executed ST-10 on file from each dealer.[3]
- The ST-10 may not be used to buy cigarettes for resale or by a using or consuming construction contractor, and it asks for the purchaser's Virginia account number.[3]
- Virginia Tax says a seller selling through a marketplace facilitator's platform generally does not need to collect sales tax on those sales, but may still need to register for sales outside the platform.[1]
- Virginia Tax says the Certificate of Registration is displayed prominently at the registered location, and that registering gives a 15-digit sales tax account number.[1]
What the state says about refunds of sales tax paid on inventory
Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Virginia. According to the state's information, a purchaser who paid sales tax to a seller is pointed to the seller first. The state describes a purchaser filing directly only with a seller-signed assignment or waiver, or proof that the seller refused.[4]
- Who files, per the state
- Seller first, per the state[4]
- Refund form named by the state
- Refund Claimant Return, Refund Request Spreadsheet and Vendor Certification Form[4]
- How the state says to submit
- Package emailed to the Refund Coordinator[4]
- Time limit the state describes
- Generally 3 years[4]
Virginia Tax says a purchaser provides a vendor certification, or documents three attempts, at least 30 days apart, to get one from the vendor, and that a customer cannot file a refund claim directly with Virginia Tax without first seeking the refund from the vendor. It gives the statute of limitations as three years.[4]
Illustration: the Virginia state base rate applied to an amount you enter
Enter an amount to see an illustration.
Illustration only. It applies the 5.30% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Keep each purchase receipt linked to the items it covers
Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.
Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
A free plan is available.
Common questions and what the sources say
Do I need to register for sales tax to sell on eBay in Virginia?
Virginia Tax says an individual or company that meets the definition of a dealer must register to collect and pay sales tax. It also says that a seller selling through a marketplace facilitator's platform generally does not need to collect tax on those sales, but may still need to register for sales outside the platform.[1]
How do I get a resale certificate in Virginia?
Virginia Tax says most of its exemption certificates are self-executed by the taxpayer. The steps are registering to get a sales tax account number and Certificate of Registration, then giving suppliers a completed Form ST-10 with the resale box checked.[134]
Does a Virginia resale certificate expire?
The ST-10 says it remains in effect until revoked in writing by the Department of Taxation. A supplier needs only one properly executed ST-10 on file from the dealer.[3]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- Virginia Tax: Retail sales and use tax, www.tax.virginia.gov/retail-sales-and-use-tax
- Virginia Tax: Register your business, www.tax.virginia.gov/register-business-virginia
- Virginia Tax: Form ST-10, www.tax.virginia.gov/sites/default/files/taxforms/exemption-certificates/any/st-10-any.pdf
- Virginia Tax: Retail sales and use tax refund claim procedures, www.tax.virginia.gov/sites/default/files/inline-files/retail-sales-and-use-tax-refund-procedures.pdf