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Short answer: In Virginia, the resale certificate used for sales tax is the Virginia Sales and Use Tax Certificate of Exemption, Form ST-10. A Virginia dealer gives it to a supplier to buy tangible personal property for resale, for lease or rental, or packaging materials without paying sales tax at purchase. It stays in effect until the Department of Taxation revokes it in writing.
This page is general information about a tax form, not tax or legal advice. It is written for buyers and suppliers in medical and laboratory supply chains who need to know what the form says and what each side must have.
What the Virginia resale certificate (ST-10) is
Form ST-10 is titled "Commonwealth of Virginia Sales and Use Tax Certificate of Exemption." The Virginia Tax Commissioner describes it as the exemption certificate for use by Virginia dealers to purchase tangible personal property for resale. It is a sales and use tax document. It is not the property "resale certificate" that homeowners associations issue when a home is sold, which is a different document under a different part of the Virginia Code.
The legal backdrop is Va. Code section 58.1-623: all sales or leases are subject to the tax until the contrary is established, and the burden of proof falls on the dealer unless the dealer takes a certificate from the taxpayer. The certificate is the dealer’s proof that a sale was not taxable.
How it is used between buyer and supplier
The buyer completes the form and gives it to each supplier it wants to buy from tax-free. The form certifies purchases from the named supplier on and after the date shown. The supplier needs only one properly executed certificate on file for the purpose indicated, so the buyer does not have to send a new one with each order.
What the buyer fills in
- The supplier’s name and address, and the date.
- The dealer’s name, Virginia Account Number, any trade name, address and kind of business.
- One of three purpose boxes (see below).
- A signature and title. The signer attests that they are authorized and that the statements are true and correct and made in good faith.
Who signs depends on the business form: an officer or authorized person for a corporation, one partner for a partnership, a member for an unincorporated association, and the proprietor for a sole proprietorship.
Under section 58.1-623 a certificate must be signed by and carry the name and address of the taxpayer, show the number of the certificate of registration if there is one, and indicate the general character of the tangible personal property. The Tax Commissioner’s guidance confirms that a blanket certificate may describe the general character of the property, so a per-item list is not required.
What the supplier gets from taking it
A supplier that takes a certificate in the prescribed form is relieved from liability for paying or collecting the tax, except upon notice from the Tax Commissioner that the certificate is no longer acceptable. In practice, that notice is the point at which a certificate on file stops protecting the supplier.
The three purposes on the form
| Box | Purpose stated on the form |
|---|---|
| 1 | Property purchased for resale only |
| 2 | Property purchased for future use in a taxable lease or rental |
| 3 | Packaging materials (containers, labels, sacks, cans, boxes, drums, bags) marketed with a product and becoming the purchaser’s property |
Where it matters for medical and lab supply buying
The form’s purposes decide who can use it. The test is whether the buyer is a dealer purchasing for resale, lease or rental, or packaging for sale. Two buyer types show the difference.
| Situation | Fits the ST-10 purposes? | Source |
|---|---|---|
| A Virginia dealer stocking medical or lab supplies that it will sell on | Yes, resale (box 1) | Form ST-10; Tax Commissioner guidance |
| A dealer buying items it will rent or lease out for a taxable lease | Yes, box 2 | Form ST-10 |
| A clinic or laboratory buying supplies it uses itself | Not a resale purpose. Use of the property in a non-exempt way is deemed a taxable sale by the taxpayer | Va. Code 58.1-623(C) |
| Cigarettes for resale | No. The form says it may not be used for cigarettes for resale after January 1, 2018; stamped cigarettes use ST-10C | Form ST-10; Tax Commissioner guidance |
| A using or consuming construction contractor | No, as defined in the Regulations | Form ST-10 |
A checklist for each side
Buyer, before sending it: confirm the Virginia Account Number is correct, tick the right purpose box, describe the general character of the property (for example, medical supplies) if a blanket certificate is intended, and have an authorized person sign.
Supplier, before accepting it: check that the name and address, account number, general character of the property, purpose box, signature and title are all present, and keep it on file as the one properly executed certificate for that purpose. Treat a notice from the Tax Commissioner that a certificate is no longer acceptable as ending the protection described above.
For how resale certificates compare with seller’s permits for medical supply businesses, see resale certificate vs seller’s permit. For the wider picture of who can buy without tax, see tax-exempt certificates for medical supplies and how to become a medical supply reseller.
Common misunderstandings
- "It is the same as the HOA resale certificate." No. Real-estate resale certificates for property sales are a separate document. ST-10 is for buying goods for resale without paying sales tax.
- "Any business can use it for any purchase." No. It covers the three stated purposes only, and a non-exempt use is treated as a taxable sale by the buyer.
- "It expires each year." The form says it remains in effect until revoked in writing by the Department of Taxation.
- "A new one is needed for every order." The form tells suppliers they need only one properly executed certificate on file for the purpose indicated.
- "It works for cigarettes and for construction contractors." The form excludes both.
FAQ
What is a Virginia resale certificate?
It is Form ST-10, the Virginia Sales and Use Tax Certificate of Exemption, which a Virginia dealer gives to a supplier to buy goods for resale, lease or rental, or packaging without paying sales tax at purchase.
Does it need to list every item purchased?
No. Section 58.1-623 requires it to indicate the general character of the property, and the Tax Commissioner’s guidance says a blanket certificate may describe that general character.
Who signs it?
An officer or authorized person for a corporation, one partner for a partnership, a member for an unincorporated association, or the proprietor for a sole proprietorship.
How long does it last?
It stays in effect until revoked in writing by the Department of Taxation.
Is it the same as other states’ resale certificates?
No. Each state has its own form and rules. See our guides for Ohio, New York, Texas, Florida, California, Illinois and Washington.
Sources
- Virginia Department of Taxation, Form ST-10, Sales and Use Tax Certificate of Exemption (Rev. 05/26), checked 2026-11-03.
- Code of Virginia, section 58.1-623, checked 2026-11-03.
- Virginia Tax Commissioner, ruling 17-155, checked 2026-11-03.
