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Virginia Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Virginia Department of Taxation (Virginia Tax)'s own pages, forms and rules on 2026-10-12

To buy inventory tax-free in Virginia, give your supplier a completed Sales and Use Tax Certificate of Exemption (resale, lease/rental, packaging) (ST-10); you need a Virginia seller's registration number to fill it in. The multistate Streamlined (SST) certificate is accepted only in some cases and the MTC uniform certificate is accepted only in some cases. Buyers registered only in another state can use their home-state number only in limited cases (details below). Registering for the Sales Tax Certificate of Registration (Form ST-4): the state doesn't publish a fee.

Resale form
ST-10
buyer fills it in
Permit fee
Not listed
Sales Tax Certificate of Registration (Form ST-4)
SST form
Limited
SSTGB Form F0003
MTC form
Limited
uniform certificate

Virginia resale certificate and permit rules

Virginia: seller's permit & resale certificate

Sales tax · Agency: Virginia Department of Taxation (Virginia Tax)

Permit
Sales Tax Certificate of Registration (Form ST-4)
Registration fee
Not published
SST form
Limited
MTC form
Limited
Resale certificate
Sales and Use Tax Certificate of Exemption (resale, lease/rental, packaging) (ST-10)Get the official form →
How long it's valid
Blanket — 'this Certificate shall remain in effect until revoked in writing by the Department of Taxation'; supplier needs only one properly executed certificate on file (ST-10, Rev. 05/26).
Seller's permit
Sales Tax Certificate of Registration (Form ST-4) — fee not published. Register online as an in-state or out-of-state dealer; on completion you receive a 15-digit sales tax account number and the Sales Tax Certificate of Registration (Form ST-4), which must be displayed at the registered location (reprint via business online services). Additional locations can be added to an existing account (consolidated or separate). Registration fee not stated on Virginia Tax pages opened.Register with Virginia Department of Taxation →
Buyer registered in another state?
Conditional — an out-of-state purchaser may use the registration number from its own state only if it is not registered to collect Virginia tax (P.D. 97-95; P.D. 20-74).
Multistate forms
Virginia prescribes Form ST-10 for resale purchases (Va. Code § 58.1-623). Virginia is not an SST member and is not listed on the MTC certificate. Ruling P.D. 97-95: the Department 'will also accept resale exemption certificates issued by state tax government agencies of other states', provided they meet § 58.1-623 and contain all ST-10 information (legal/trade name and address, VA registration number or the purchaser's home-state number if not registered in VA, date, statement that purchases are for resale until revoked, authorized signature and title). A multistate form is acceptable only to the extent it contains these elements. ST-10 may not be used by using/consuming construction contractors or to buy cigarettes for resale (cigarette dealers need Department-issued Form ST-10C).
Good to know
  • Cigarettes for resale require a Department-issued Form ST-10C (applicant must be a VA-registered dealer with a qualifying physical place of business); ST-10C cannot be used for cigarettes taken out of Virginia.
  • The Department will not treat a transaction as exempt if the seller cannot produce the exemption certificate (Ruling 25-81, Va. Code § 58.1-623 A).
  • Remote sellers with >$100,000 in VA gross sales or 200+ transactions must register as out-of-state dealers (account numbers beginning with 12).
Official sources for Virginia (5)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the Virginia agency's pages, forms and rules don't state (5 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Virginia, step by step

  1. Register for a Sales Tax Certificate of Registration (Form ST-4) with the Virginia Department of Taxation (Virginia Tax). Register online.
  2. Fill in the Sales and Use Tax Certificate of Exemption (resale, lease/rental, packaging) (ST-10) with your registration number, what you sell and what you're buying. Official form.
  3. Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
  4. Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
  5. When you sell, collect Virginia sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: Illinois. Related: Virginia sales tax rates, nexus and filing · sales tax nexus checker · Virginia business licenses

Virginia resale certificate FAQ

How do I get a resale certificate in Virginia?

Register for a Sales Tax Certificate of Registration (Form ST-4) with the Virginia Department of Taxation (Virginia Tax), then fill in the Sales and Use Tax Certificate of Exemption (resale, lease/rental, packaging) (ST-10) with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a Virginia seller's permit cost?

The state doesn't publish a registration fee. Register online as an in-state or out-of-state dealer; on completion you receive a 15-digit sales tax account number and the Sales Tax Certificate of Registration (Form ST-4), which must be displayed at the registered location (reprint via business online services). Additional locations can be added to an existing account (consolidated or separate). Registration fee not stated on Virginia Tax pages opened.

Does Virginia accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): accepted only in some cases. MTC uniform certificate: accepted only in some cases. Virginia prescribes Form ST-10 for resale purchases (Va. Code § 58.1-623). Virginia is not an SST member and is not listed on the MTC certificate. Ruling P.D. 97-95: the Department 'will also accept resale exemption certificates issued by state tax government agencies of other states', provided they meet § 58.1-623 and contain all ST-10 information (legal/trade name and address, VA registration number or the purchaser's home-state number if not registered in VA, date, statement that purchases are for resale until revoked, authorized signature and title). A multistate form is acceptable only to the extent it contains these elements. ST-10 may not be used by using/consuming construction contractors or to buy cigarettes for resale (cigarette dealers need Department-issued Form ST-10C).

Can an out-of-state business use its home-state resale number in Virginia?

Conditional — an out-of-state purchaser may use the registration number from its own state only if it is not registered to collect Virginia tax (P.D. 97-95; P.D. 20-74).

How long is a Virginia resale certificate valid?

Blanket — 'this Certificate shall remain in effect until revoked in writing by the Department of Taxation'; supplier needs only one properly executed certificate on file (ST-10, Rev. 05/26).

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

Resale certificates in other states

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All states on one map and table, plus the cross-state helper →

General information, not tax advice. Confirm current rules with the Virginia Department of Taxation (Virginia Tax) before relying on them.