Tax Exemption Form
COMMONWEALTH OF VIRGINIA
SALES AND USE TAX CERTIFICATE OF EXEMPTION
Form ST-18
For use by a farmer for purchase of tangible personal property
for use in producing agricultural products for market.
To: Rockingham Petroleum, P.O. Box 168, Harrisonburg, VA 22803
RETAIN THIS DOCUMENT FOR YOUR RECORDS; DO NOT SEND TO THE TAX DEPARTMENT.
1. Information for farmer. - This Certificate of Exemption applies only to the items of tangible personal property listed above when sold to a farmer for use in agricultural production for market. Items purchased by a farmer for personal, family or home use or consumption are subject to the tax. A farmer who is not engaged in the business of producing agricultural products for market cannot claim the agricultural exemption.
2. Information for contractor. - This Certificate of Exemption may not be used by a contractor. Any contractor who purchases tangible personal property (except structural construction materials) necessary for agricultural production for market to be affixed to real property owned or leased by a farmer should contact the Department of Taxation to obtain the proper exemption certificate.
3. Information for dealer. - A dealer is required to have on file only one Certificate of Exemption properly executed by the farmer who buys tax exempt tangible personal property for the purpose indicated hereon.
4. Certificate of Registration Number. - If the farmer has a sales or use tax registration with the Department of Taxation, the farmer must enter the Certificate of Registration Number in the space provided. However, if the farmer is not registered with the Department of Taxation for sales or use tax purposes, the farmer may still use this Certificate of Exemption and should enter "NONE" in the space provided.
