Virginia Resale Certificate Guide 2026: How to Get Yours

Virginia is a major economic hub on the East Coast, home to a large federal workforce, a thriving technology sector, significant military presence, and a diverse retail landscape. The state's sales tax structure includes a base rate plus regional add-ons, and its resale certificate process centers on Form ST-10, the Sales and Use Tax Certificate of Exemption. This guide walks you through everything you need to know about obtaining and using a Virginia resale certificate in 2026.

Virginia Sales Tax Basics

State and Local Rate

Virginia's sales tax has two components that apply everywhere in the state:

• 4.3% state tax
• 1% local tax (mandatory in all localities)

This creates a base combined rate of 5.3% that applies across most of Virginia.

Regional Add-Ons

Certain regions impose additional taxes on top of the 5.3% base:

The additional 0.7% in Northern Virginia, Hampton Roads, and Central Virginia is dedicated to transportation funding. Some areas may also impose additional local taxes for specific purposes.

Use our sales tax lookup tool to find the exact rate for any Virginia address.

What Is Taxable in Virginia?

Virginia taxes most tangible personal property:

• Most physical goods are taxable
• Groceries (food for home consumption) are taxable but at a reduced rate of 1% (state portion only; local tax still applies, bringing the total on groceries to approximately 2.5%)
• Prescription drugs are exempt
• Clothing is fully taxable (no clothing exemption)
• Most services are not taxable
• Digital products are largely not taxable in Virginia, though some digital goods and electronically delivered software may be

The Grocery Tax Reduction

Virginia is one of few states that taxes groceries but at a lower rate. As of 2026, the state portion of the tax on groceries has been significantly reduced. This is relevant for food resellers and restaurants purchasing ingredients.

What Form Do You Need?

Virginia uses Form ST-10, the Sales and Use Tax Certificate of Exemption, issued by the Virginia Department of Taxation (Virginia Tax).

About Form ST-10

The ST-10 is a multi-purpose exemption certificate, similar to Pennsylvania's REV-1220. It covers resale exemptions as well as exemptions for manufacturing, agriculture, government purchases, and other qualifying categories. When claiming a resale exemption, the buyer selects "Resale" on the form.

Key fields include:

• Purchaser's name, address, and phone number
• Virginia sales tax registration number
• The exemption reason (resale, industrial, agricultural, etc.)
• Description of goods or services purchased
• Purchaser's signature and date

Where to Get the Form

Form ST-10 is available as a free download from the Virginia Tax website. It is a fillable PDF.

Who Needs a Virginia Resale Certificate?

Any business purchasing tangible personal property for the purpose of reselling it in Virginia needs a resale certificate. Qualifying businesses include:

Retailers buying inventory to sell through stores, online marketplaces, craft fairs, or any other sales channel.

Wholesalers and distributors purchasing goods for redistribution to retailers or other businesses.

Online sellers registered with Virginia Tax who buy inventory for platforms like Amazon, eBay, Shopify, or Etsy.

Manufacturers buying raw materials and components that become part of a finished product for sale.

Restaurants and food service businesses buying ingredients that will be prepared and sold to customers.

Rental companies purchasing items they will rent to customers, since rentals of tangible personal property are generally taxable in Virginia.

Who Does NOT Qualify

• Consumers buying for personal use
• Businesses purchasing equipment, supplies, or furniture for their own operations
• Contractors purchasing materials to install into real property (generally treated as end consumers)

How to Apply for a Virginia Resale Certificate

Step 1: Register for a Virginia Sales Tax Account

You must be registered to collect Virginia sales tax before you can issue a valid ST-10. Registration is handled through the Virginia Department of Taxation.

What you need to register:

• Federal EIN or SSN
• Business legal name and trade name
• Business address and mailing address
• Type of entity
• Description of business activities
• Expected start date of taxable sales
• Estimated monthly taxable sales

Registration is free. You can register online through Virginia Tax's iReg system.

Processing time: Typically 7 to 10 business days.

Step 2: Complete Form ST-10

Download the form, fill in your business information, and check the "Resale" exemption box. Include your Virginia sales tax registration number and a description of the products you will purchase for resale.

Step 3: Provide the Certificate to Your Suppliers

Give the completed ST-10 to each supplier. The vendor retains the certificate and does not charge sales tax on qualifying purchases.

Need expert assistance? We handle the full process from registration to certificate completion.

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Multi-State Considerations

Virginia offers reasonable flexibility for multi-state businesses.

Virginia Accepts the MTC Uniform Certificate

Virginia accepts the Multistate Tax Commission (MTC) Uniform Sales and Use Tax Resale Certificate. This means out-of-state businesses can use the MTC form when purchasing goods in Virginia for resale, rather than filling out the Virginia-specific ST-10.

This is helpful for businesses that operate in multiple states and want to use a single certificate format where possible.

Out-of-State Sellers Shipping Into Virginia

Virginia's economic nexus threshold is $100,000 in sales or 200 transactions in Virginia in the prior or current calendar year. If you exceed either threshold, you must register, collect, and remit Virginia sales tax.

Use Tax Obligations

If you purchase goods from a vendor who does not collect Virginia sales tax, you owe Virginia use tax at the same rate as the sales tax for your locality (5.3% to 6%). Items purchased for resale are exempt.

For a complete overview of multi-state rules, see our multi-state resale certificate guide.

Common Mistakes with Virginia Resale Certificates

Mistake 1: Selecting the Wrong Exemption Category

Since Form ST-10 covers multiple exemption types, some buyers accidentally check the wrong box. A manufacturer using the resale box instead of the industrial exemption box (or vice versa) can create complications during an audit.

Mistake 2: Not Accounting for Regional Rate Differences

Businesses in Northern Virginia, Hampton Roads, and Central Virginia pay higher combined rates (6.0%) compared to the rest of the state (5.3%). When calculating tax owed on non-exempt purchases, make sure you are using the correct rate for your location.

Mistake 3: Using the Certificate for Personal or Business-Use Items

Purchasing office furniture, vehicles, or operational supplies with a resale certificate is illegal. Virginia Tax audits for this and imposes penalties including back taxes and interest.

Mistake 4: Failing to Update Certificates After Business Changes

If your business name, address, registration number, or ownership changes, provide updated ST-10 forms to your vendors. Outdated certificates can be challenged during an audit.

Virginia-Specific Rules You Should Know

Manufacturing and Processing Exemptions

Virginia provides exemptions for machinery, tools, and equipment used directly in manufacturing or processing goods for sale. This uses the same ST-10 form but with a different exemption category selected. If you qualify for both the resale and manufacturing exemptions, use the appropriate category for each type of purchase.

Agricultural Exemptions

Virginia offers broad sales tax exemptions for agricultural supplies, equipment, and materials used in farming operations. Farmers can use the ST-10 with the agricultural exemption selected. Farm products sold directly by farmers at farmers markets or roadside stands may also have specific rules.

Data Center Sales Tax Exemption

Virginia has a significant data center sales tax exemption program that has attracted major technology companies to the state. While this does not directly affect most resale certificate users, businesses in the technology sector should be aware of it.

Drop Shipping Considerations

If you use a Virginia-based supplier to drop ship products to your customers in other states, the tax treatment depends on where the product is delivered and whether you and the supplier have nexus in the delivery state. See our drop shipping guide for specifics.

Record Retention

Virginia requires businesses to retain sales tax records, including exemption certificates, for at least 3 years from the date the return was filed or the due date, whichever is later. During an audit, the Department of Taxation will request copies of all certificates on file.

Contractor Rules

Virginia generally treats contractors as the end consumers of materials they purchase and install into real property. This means contractors cannot use a resale certificate for construction materials that become part of a building or other real property. For a deeper look at contractor rules, read our contractor resale certificate guide.

How Much Can You Save?

At Virginia's rates of 5.3% to 6.0%, resale certificate savings accumulate quickly.

Calculate your specific savings with our savings calculator.

Virginia Resale Certificate FAQs

Q: Does the Virginia ST-10 expire? A: Virginia does not print an expiration date on the ST-10. The certificate remains valid as long as the buyer's sales tax registration is active and the information is accurate. Sellers may request updated certificates periodically.

Q: Can I use the MTC certificate in Virginia? A: Yes. Virginia accepts the MTC Uniform Sales and Use Tax Resale Certificate as a valid alternative to the ST-10.

Q: Is there a fee to register for Virginia sales tax? A: No. Virginia does not charge a fee for sales tax registration.

Q: Do I need a separate certificate for each supplier? A: Yes. You should provide a completed ST-10 (or MTC certificate) to each supplier from whom you wish to purchase tax-free for resale.

Q: What about online purchases from out-of-state vendors? A: If the vendor does not collect Virginia sales tax, you owe use tax on the purchase unless it qualifies for the resale exemption. Providing the vendor with a resale certificate documents your exemption.

Get Started with Your Virginia Resale Certificate

Virginia's moderate rates and MTC acceptance make the resale certificate process accessible for businesses of all sizes. Get registered, complete your ST-10, and start saving on inventory purchases.

• Fast registration through Virginia Tax
• Help completing the ST-10 or MTC certificate
• Ongoing compliance support

Get Your Resale Certificate -->

For more details on Virginia's requirements, visit our Virginia state page.

Virginia's resale certificate protects your margins on every inventory purchase. Whether you operate in Northern Virginia's tech corridor, Richmond's retail scene, or Hampton Roads' military-adjacent economy, proper documentation saves you thousands.

Related Articles

• What Is a Resale Certificate? - Understand the basics of resale certificates before tackling Virginia-specific requirements.
• Resale Certificate vs. Tax Exempt Certificate - Learn the difference between resale and other types of exemptions.
• Multi-State Resale Certificates - Virginia accepts the MTC form. Learn which other states do too.