Virginia – New Exemption Certificate Required For Cigarette Resale

SALT Report 3943 – Beginning January 1, 2018, any retail dealer or wholesale dealer making a tax-exempt purchase of cigarettes for resale will require the possession of a newly created Department-issued exemption certificate (ST-10C) to purchase cigarettes bearing Virginia revenue stamps for resale exempt from Retail Sales and Use Tax.

A valid Cigarette Resale Certificate of Exemption must be signed by and bear the name and address of the taxpayer; indicate the number of the certificate of registration issued to the taxpayer; and be in the form the Tax Commissioner has prescribed.

Many retail and wholesale dealers are pre-qualified under an expedited process and have already received their new Form ST-10C Certificate of Exemption.

However, if you have not received notice of pre-qualification you can download an application below.

All applications must be submitted and approved on or before December 31, 2017.

Additional information and guidelines are available on the Virginia Tax website. For additional questions, please contact the tobacco unit at or call 804. 371.0730.

For More Information:
Virginia Tax
ST-10C Application