The Virginia St 13 form is a certificate of exemption from sales and use tax in Virginia. This form allows eligible purchasers to buy certain medical-related items without paying tax. It specifies the types of tangible personal property that qualify for exemption, ensuring that those in need can access necessary medical supplies more affordably.
The Virginia St 13 form, officially known as the Sales and Use Tax Certificate of Exemption, serves as an essential tool for purchasers seeking to acquire certain medical-related items without incurring sales tax. This certificate is designed specifically for individuals and entities that purchase tangible personal property for medical purposes as outlined in the Virginia Retail Sales and Use Tax Act. By filling out this form, purchasers can certify that items such as medicines, durable medical equipment, and other health-related supplies will be used for exempt purposes, thereby allowing them to bypass the sales tax typically applied to such transactions. The form requires detailed information about the purchaser and the dealer, along with a declaration of the intended use of the items being purchased. Notably, it encompasses a wide range of exemptions, from prescription drugs to specialized equipment for individuals with disabilities. To ensure compliance, it is crucial that the back of the form is completed and signed by the purchaser, reaffirming their commitment to the accuracy of the information provided. This form not only streamlines the purchasing process for essential medical supplies but also supports the broader goal of making healthcare more accessible to those in need.
Filling out the Virginia ST-13 form is crucial for anyone looking to claim a sales and use tax exemption on medical-related purchases. However, many people make common mistakes that can lead to delays or denials of their exemption claims. Understanding these pitfalls can help ensure a smoother process.
One frequent error occurs when individuals fail to provide complete and accurate information about the dealer. The form requires the name, address, and contact information of the dealer. Omitting any of these details can render the certificate invalid. Always double-check that all fields are filled out correctly before submitting.
Another common mistake is neglecting to check the appropriate exemption box. The ST-13 form includes several categories of medical-related exemptions. If the wrong box is checked or if no box is checked at all, it can lead to confusion and potential rejection of the certificate. It’s essential to carefully review the list and select the correct exemption that applies to your purchase.
Some people mistakenly think that the ST-13 form is a one-time submission. In reality, this certificate remains valid only until it is revoked in writing by the Department of Taxation. Failing to understand this can lead to complications if the exemption is needed for multiple purchases over time. Always keep track of the status of your exemption certificate.
Inadequate signatures can also cause issues. The form requires the purchaser's signature, and it must be signed by someone authorized to do so. If the signature is missing or if an unauthorized person signs, the certificate will not be honored. Ensure that the right individual signs the document to avoid unnecessary complications.
Another oversight involves not completing the back of the form. The ST-13 form explicitly states that the back must be filled out and signed. Ignoring this requirement can invalidate the entire certificate. Always remember to flip the form over and provide the necessary information.
Many people also overlook the importance of providing a registration number, if applicable. While it may not be mandatory for all purchasers, including it when available can streamline the process and help avoid delays. If you have a registration number, make sure to include it on the form.
Lastly, some individuals submit the form without verifying that they meet the eligibility criteria for the exemptions they are claiming. Each category has specific requirements, and misunderstanding these can lead to a denial of the exemption. It’s vital to read through the exemption categories carefully and ensure that your purchase qualifies.
By being aware of these common mistakes, individuals can navigate the Virginia ST-13 form more effectively. Taking the time to ensure accuracy and completeness can save time and hassle down the road, making the process of claiming tax exemptions smoother and more efficient.
Form ST-13
COMMONWEALTH OF VIRGINIA
SALES AND USE TAX CERTIFICATE OF EXEMPTION
To:
Date:
(Name of Dealer)
(Number and Street or Rural Route)
(City, Town, or Post Oice)
(State and ZIP Code)
The Virginia Retail Sales and Use Tax Act provides that the Virginia sales and use tax shall not apply to the medical-related kinds and classes of tangible personal property shown in Items 1 through 7 below when purchased for the speciic purposes set out in Items 1
through 7.
The undersigned purchaser hereby certiies that all tangible personal property purchased or leased from the above named supplier on and after this date will be purchased or leased for the purpose indicated below, unless otherwise speciied on each order, and that this Certiicate shall remain in effect until revoked in writing by the Department of Taxation (check proper box below).
Medical-Related Exemptions:
1. Medicines, drugs, hypodermic syringes, artiicial eyes, contact lenses, eyeglasses, eyeglass cases and
contact lens storage containers when distributed free of charge, all solutions or sterilization kits or other devices applicable to the wearing or maintenance of contact lenses or eyeglasses when distributed free
of charge, and hearing aids dispensed by or sold on prescriptions or work orders of licensed physicians, dentists, optometrists, ophthalmologists, opticians, audiologists, hearing aid dealers and itters, nurse
practitioners, physician assistants, and veterinarians.
2. Controlled drugs purchased for use by a licensed physician, optometrist, licensed nurse practitioner, or licensed physician assistant in his or her professional practice, regardless of whether such practice is organized as a sole proprietorship, partnership or professional corporation, or any other type of corporation in which the shareholders and operators are all licensed physicians, optometrists, licensed nurse practitioners, or licensed physician assistants engaged in the practice of medicine, optometry, or nursing; medicines and drugs purchased for use or consumption by a licensed hospital, nursing home, clinic, or similar corporation.
3. Medicines and drugs purchased for use or consumption by a licensed hospital; and samples of
prescription drugs and medicines and their packaging distributed free of charge to authorized recipients in accordance with the Federal Food, Drug and Cosmetic Act (21 U.S.C.A. §301 et seq., as amended).
4. Wheelchairs and parts therefor, braces, crutches, prosthetic devices, orthopedic appliances, catheters, urinary accessories, other durable medical equipment and devices, and related parts and supplies speciically designed for those products; and insulin and insulin syringes, and equipment, devices or
chemical reagents which may be used by a diabetic to test or monitor blood or urine, when such items or parts are purchased by or on behalf of an individual for use by such individual. Durable medical equipment is equipment which (i) can withstand repeated use, (ii) is primarily and customarily used to serve a medical purpose, (iii) generally is not useful to a person in the absence of illness or injury, and (iv) is appropriate for use in the home.
* * * Additional Exemptions are on the reverse side of this certiicate. * * *
NOTE: THIS CERTIFICATE OF EXEMPTION WILL NOT BE VALID UNLESS THE BACK OF THIS FORM IS COMPLETED AND SIGNED BY THE PURCHASER.
VA DEPT OF TAXATION 6201060 ST-13 REV 5/06
5. Drugs and supplies used in hemodialysis and peritoneal dialysis.
6. Special equipment installed on a motor vehicle when purchased by a handicapped person to enable
such person to operate the motor vehicle.
7. Special typewriters and computers and related parts and supplies speciically designed for those products used by handicapped persons to communicate when such equipment is prescribed by a
licensed physician.
Certiicate of
Name of purchaser
Registration No., if any
I certify that I am authorized to sign this Certiicate of Exemption and that, to the best of my knowledge and belief, it is
true and correct, made in good faith, pursuant to the Virginia Retail Sales and Use Tax Act.
By
(Signature)
(Title)
INFORMATION FOR DEALER -- A dealer is required to have on ile only one Certiicate of Exemption properly executed by each purchaser buying or leasing tax exempt tangible personal property under this Certiicate.
The Virginia Form ST-13, which serves as a Sales and Use Tax Certificate of Exemption, shares similarities with the IRS Form 4506-T, Request for Transcript of Tax Return. Both documents are utilized for tax-related purposes, though they serve different functions. The Form 4506-T allows taxpayers to request a transcript of their tax returns from the IRS, providing essential information for various financial or legal needs. Just as the ST-13 certifies the exemption from sales tax for specific medical-related purchases, the 4506-T serves to verify a taxpayer's financial history, which may be necessary for lenders or other entities assessing an individual's financial standing.
Another document that bears resemblance to the Virginia ST-13 is the Sales Tax Exemption Certificate used in many states. This document is often required by businesses to purchase goods without paying sales tax, provided that the items are intended for resale or other exempt purposes. Similar to the ST-13, this certificate must be filled out by the purchaser and presented to the seller to validate the tax-exempt status of the transaction. Both documents aim to streamline the purchasing process for exempt items while ensuring compliance with state tax regulations.
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The Certificate of Exemption for Federal Excise Tax is another document that parallels the Virginia ST-13. This certificate is used to claim exemption from federal excise taxes on certain goods and services. Just like the ST-13, it requires the purchaser to affirm that the items being purchased qualify for the exemption. Both certificates serve to alleviate the tax burden on specific categories of purchases, reinforcing the idea that certain items should be accessible without additional tax costs for particular users, such as medical professionals or organizations.
Additionally, the Form ST-3, also known as the New York State Resale Certificate, is similar in nature to the Virginia ST-13. This form is used in New York to allow businesses to purchase goods for resale without paying sales tax upfront. Both documents necessitate that the purchaser declare their intention to use the items in a manner that qualifies for exemption. While the ST-13 focuses on medical-related purchases, the ST-3 is broader, encompassing any goods intended for resale, yet both emphasize the importance of proper documentation in tax-exempt transactions.
The Certificate of Exemption from the Michigan Sales Tax is another comparable document. This certificate allows eligible purchasers to buy certain items without incurring sales tax. Like the Virginia ST-13, the Michigan exemption certificate requires the purchaser to provide information regarding their eligibility for the exemption. Both forms aim to facilitate the acquisition of necessary goods while ensuring that the tax code is adhered to, thus protecting the interests of both the buyer and the state.
Finally, the California Resale Certificate is akin to the Virginia ST-13 in that it allows businesses to purchase goods intended for resale without paying sales tax. This document is essential for retailers who buy products to sell to consumers. Similar to the ST-13, the California Resale Certificate mandates that the purchaser affirm their intent to use the goods in a manner that qualifies for tax exemption. Both forms are vital in their respective states for maintaining the flow of commerce while adhering to tax regulations.
Filling out the Virginia ST-13 form is a straightforward process. This form certifies that certain purchases are exempt from sales and use tax. To ensure accuracy, follow the steps below carefully.
After completing the form, keep a copy for your records. Then, submit the original to the dealer. This will ensure that your purchases are processed correctly under the exemption guidelines.
The Virginia St 13 form serves as a Sales and Use Tax Certificate of Exemption. It allows purchasers to buy or lease certain medical-related tangible personal property without paying sales tax. This exemption applies to specific items listed on the form when they are purchased for designated medical purposes.
The form can be used by licensed professionals, such as physicians, dentists, optometrists, and nurse practitioners, as well as licensed hospitals and clinics. Individuals purchasing items for personal medical use, such as wheelchairs or prosthetic devices, may also qualify for the exemption.
The form lists several categories of exempt items, including:
The certificate remains in effect until it is revoked in writing by the Department of Taxation. It is important for purchasers to ensure that the form is kept updated and valid for their transactions.
For the Virginia St 13 form to be valid, the back of the certificate must be completed and signed by the purchaser. This signature certifies that the purchaser is authorized to use the exemption and that the information provided is accurate.
A dealer is required to have only one properly executed Certificate of Exemption on file for each purchaser. However, it is advisable for dealers to keep records of transactions to ensure compliance with tax regulations.
If the Virginia St 13 form is not filled out correctly, it may not be honored by the dealer, and the purchaser may be liable for sales tax on the transaction. Accuracy is crucial to ensure the exemption is valid.
The form requires the name and address of the purchaser, the dealer's name and address, and the signature of the authorized person. It may also include a registration number if applicable. Providing complete and correct information is essential for the exemption to be valid.
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