Financial Administration

U.S. STATES SALES & USE TAX EXEMPTIONS

State:      VIRGINIA

Tax Rate:     State 3.5%; Local 1%

Restrictions/Procedure:
Exemption allowed from sales & use tax on tangible personal property purchased or leased for use or consumption and paid by University check. Must provide a copy of a completed certificate of exemption (form ST-13 Page 1) (form ST-13 Page 2) at the time of purchase. Exemption is not allowed on services including meals and lodging.