Resale Certificate in Virginia (2026)
Virginia resale certificate status: legal. Virginia ST-10 describes qualifying resale, taxable rental and packaging purchases, with a separate cigarette certificate.. A valid license is required to operate.
Key facts
- Status
- Legal
- License required
- Yes
- Jurisdiction
- Virginia
- Last reviewed
- 2026-04-09
Resale Certificate laws in Virginia
The currently served ST-10 is for a Virginia dealer’s qualifying tangible-property resale, future taxable lease or rental, and specified packaging materials marketed with a sold product and becoming the purchaser’s property. It cannot be used by a using or consuming construction contractor as defined by the regulations. It also states that after January 1, 2018 it cannot be used to purchase cigarettes for resale. Virginia Tax’s current cigarette guidance instead requires eligible cigarette retailers and wholesalers to use the issued ST-10C certificate for tax-exempt cigarette resale purchases. Use the actual appropriate form and review transaction eligibility; these explanatory citations do not certify every purchase or retained legal-status fields.
Frequently asked questions
What are the Resale Certificate requirements in Virginia?
In Virginia, resale certificate status is legal. The currently served ST-10 is for a Virginia dealer’s qualifying tangible-property resale, future taxable lease or rental, and specified packaging materials marketed with a sold product and becoming the purchaser’s property. It cannot be used by a using or consuming construction contractor as defined by the regulations. It also states that after January 1, 2018 it cannot be used to purchase cigarettes for resale. Virginia Tax’s current cigarette guidance instead requires eligible cigarette retailers and wholesalers to use the issued ST-10C certificate for tax-exempt cigarette resale purchases. Use the actual appropriate form and review transaction eligibility; these explanatory citations do not certify every purchase or retained legal-status fields.
How do I obtain a Resale Certificate in Virginia?
Virginia requires a Resale Certificate. Contact the relevant state agency for application details and testing locations.
Can I use my out-of-state Resale Certificate in Virginia?
Virginia generally recognizes out-of-state credentials through reciprocity agreements, but you must transfer your resale certificate within 30 days of establishing residency. Check with the state agency for specific reciprocity details.
What are the penalties for resale certificate violations in Virginia?
Penalties for resale certificate violations in Virginia vary based on the specific offense. Verify current penalties with official state resources.