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.