Title of Regulation: 23VAC10-210. Retail Sales and Use Tax (amending 23VAC10-210-940).

Statutory Authority: § 58.1-203 of the Code of Virginia.

Public Hearing Information: No public hearings are scheduled.

Public Comment Deadline: August 26, 2016.

Effective Date: September 12, 2016.

Agency Contact: Kristen Peterson, Analyst, Department of Taxation, 600 East Main Street, Richmond, VA 23219, telephone (804) 371-2340, FAX (804) 371-2355, or email kristen.peterson@tax.virginia.gov.

Basis: Section 58.1-203 of the Code of Virginia authorizes the Tax Commissioner to issue regulations relating to the interpretation and enforcement of the laws of the Commonwealth governing taxes administered by the Department of Taxation. The authority for the current regulatory action is discretionary.

Purpose: The current regulation does not reflect numerous statutory changes that have been made regarding the retail sales and use tax. Chapters 331 and 361 of the 2006 Acts of Assembly changed the application of the retail sales and use tax for veterinarians purchasing medicines and drugs. Prior to this legislative change, a veterinarian was deemed the user and consumer of any medicine or drug used in his operation and was required to pay his suppliers the sales and use tax when purchasing these items. The 2006 Session of the General Assembly amended this statute by exempting a veterinarian's purchase of medicines and drugs that are either used by the veterinarian in treating agricultural production animals or sold to a farmer for direct use in producing an agricultural product for market. The current regulation does not reflect this statutory change, as it explicitly excludes veterinarians from the "licensed physician" definition.

The General Assembly also enacted Chapter 217 of the 2006 Acts of Assembly, which expanded the exemption to allow for-profit nursing homes, clinics, and similar corporations to purchase medicines and drugs tax free. This change is not reflected in the current regulation.

In 1999, the General Assembly expanded the sales and use tax exemption available for eyeglasses and related items to include eyeglass cases, contact lens storage containers, solutions or sterilization kits, and other similar devices when distributed free of charge by optometrists, ophthalmologists, and opticians. This legislative change is not reflected in the current regulation.

In 1998, the department released a tax bulletin (VTB 98-4) to explain a legislative change that exempted nonprescription drugs as well as samples of nonprescription drugs distributed free of charge by the manufacturer (Chapter 696 of the 1997 Acts of Assembly), from sales and use tax. The tax bulletin identified categories of taxable items and provided a detailed list of items falling under the exempt nonprescription drug classification. The department updated this tax bulletin in 2013 (VTB 13-5) to provide clarification to retailers and purchasers of nonprescription drugs. These statutory and administrative changes are not reflected in the current regulation.

In addition, the regulation clarifies the tax treatment of various items not specifically identified in the statute or current regulation, but frequently utilized in the provision of health care services, including, for example, eyeglasses, durable medical equipment, or other medical devices.

Because the existing regulation does not reflect current law and requires clarification regarding the tax treatment of certain items, it does not provide the sufficient guidance needed to ensure that taxpayers comply with Virginia's sales and use tax laws. This regulatory action is necessary to ensure a predictable and adequate revenue stream for the government to provide for the health, safety, and welfare of citizens.

Rationale for Using Fast-Track Rulemaking Process: The fast-track rulemaking process is intended for proposed regulations that are expected to be noncontroversial. As the regulation will be amended to reflect current law and will not make any changes to the department's current policy regarding medicines and drugs, this action is not expected to be controversial. The department has issued numerous published ruling letters, tax bulletins, and other public documents (PD) that address the retail sales and use tax as it applies to the purchase of medicines, drugs, medical devices, durable medical equipment, and other medical-related items. These PDs and recent law changes form the basis for the proposed changes to this regulation.

Substance: This regulatory action amends 23VAC10-210-940 to reflect changes made during the 1997 and 2006 Sessions of the General Assembly and to incorporate policy set forth in numerous PDs. Substantive changes or new provisions to the regulation are as follows:

1. Controlled drugs. While the current regulation provides an exemption to licensed physicians for controlled drug purchases, this exemption also extends to licensed optometrists, licensed nurse practitioners, and licensed physician assistants. Moreover, the Code of Virginia defines controlled drug, but this regulatory action expands that definition by explaining that the manufacture, distribution, and dispensation are heavily regulated by the state and federal government because of the drug's potential for abuse and physical or psychological dependence. The regulation also describes the documentation that may be used to demonstrate that the exemption requirements have been satisfied.

2. Durable medical equipment. In addition to the exemption available for durable medical equipment, items specifically designed for use with durable medical equipment or devices are exempt from the retail sales and use tax. General purpose supplies do not qualify for this exemption. Additional items have been added to the current list of qualifying durable medical equipment. Durable medical equipment and related items must be purchased by or on behalf of an individual and may not be purchased in bulk and then dispensed to individual patients. If the purchaser of these items has no blanket exemption for his purchases and no certificate of exemption or other exemption notice from the department applies, the taxpayer must obtain a signed statement from the purchaser certifying that the durable medical equipment or related items are purchased on behalf of a specific patient through a doctor's prescription or hospital's work order and is for sole use by that patient. Taxpayers are obligated to keep records documenting that the purchase was for a specific patient, but they may redact identifying information regarding each patient in order to comply with federal and state privacy laws.

3. Eyeglasses. Optometrists, ophthalmologists, and opticians are engaged in the provision of professional services and must pay the tax to their suppliers at the time they purchase tangible personal property used in performing their professional services or remit the use tax directly to the department. When these practitioners provide eyeglass cases, contact lens storage containers, solutions or sterilization kits, or other similar devices to their patients free of charge, they may purchase these specified items exempt of the tax.

4. Hemodialysis and peritoneal dialysis equipment. Hemodialysis and peritoneal dialysis equipment, supplies, and drugs used in dialysis are not subject to the retail sales and use tax, regardless of the nature of the purchaser.

5. Licensed hospitals and nursing homes. Licensed hospitals and nursing homes may purchase medicines and drugs for use and consumption exempt from the retail sales and use tax.

6. Medical supplies purchased by Medicaid recipients. Medicaid recipients may purchase otherwise taxable medical products and supplies exempt from the retail sales and use tax provided the purchase is made through a Department of Medical Assistance Services provider agreement.

7. Nonprescription drugs. Nonprescription medicines and drugs and proprietary medicines and drugs purchased for the cure, mitigation, treatment, or prevention of disease in human beings are exempt from retail sales and use tax, regardless of the nature of the purchaser. In addition, samples of nonprescription drugs distributed free of charge by the manufacturer, as well as the packaging materials and constituent elements, are also exempt. The exemption does not extend to cosmetics; toilet articles; food products and supplements; vitamins and mineral concentrates sold as dietary supplements or adjuncts; devices; certain products listing natural or herbal ingredients; and items containing nonprescription drugs that serve a secondary function to the intended use of the product. A list of exempt nonprescription medicines and taxable items that do not qualify for the nonprescription drug exemption is provided.

8. Prosthetic devices. Implants used for cosmetic purposes do not qualify for exemption from the tax because their main function is not to replace a missing body part, but rather, to promote beauty.

9. Samples of prescription drugs. Pharmaceutical manufacturers are authorized to distribute samples of prescription drugs and medicines and their packaging free of charge to certain medical care providers and are not required to remit use tax for these items.

10. Veterinarians. Veterinarians have been added to the list of medical providers on whose written prescription medicines and drugs may be purchased exempt of the retail sales and use tax. A separate section has been added to indicate that, while veterinarians are deemed the users or consumers of medicines and drugs and must pay the retail sales and use tax on such purchases, they may purchase medicines and drugs used in caring for agricultural production animals exempt of the retail sales and use tax.

Issues: This regulatory action will ease voluntary taxpayer compliance and the department's administration of the state tax laws by amending a regulation that does not reflect current law. By clarifying the retail sales and use tax treatment for medicines and drugs, the department ensures uniform application of the tax laws to taxpayers, particularly physicians, optometrists, ophthalmologists, veterinarians, audiologists, and other medical service providers, as well as purchasers of these services. In addition, business taxpayers will be better equipped to predict the tax consequences of transactions and avoid unanticipated tax assessments as the result of audits.

This regulatory action poses no disadvantages to the public or the Commonwealth.

Department of Planning and Budget's Economic Impact Analysis:

Summary of the Proposed Amendments to Regulation. The Department of Taxation (Department) proposes several amendments to reflect statutory changes and long-standing policy concerning the tax treatment of purchases of medicines and drugs by medical service providers and consumers.

Result of Analysis. The benefits likely exceed the costs for all proposed changes.

Estimated Economic Impact. The current regulation does not reflect numerous statutory changes that have been made regarding the Retail Sales and Use Tax. Legislation enacted by the 2006 General Assembly (2006 Acts of Assembly, Chapters 331, 361) changed the application of the Retail Sales and Use Tax for veterinarians purchasing medicines and drugs. Prior to this legislative change, a veterinarian was deemed the user and consumer of any medicine or drug used in his operation, and was required to pay his suppliers the sales and use tax when purchasing these items. The 2006 General Assembly amended this statute by exempting a veterinarian's purchase of medicines and drugs that are either used by the veterinarian in treating agricultural production animals or sold to a farmer for direct use in producing an agricultural product for market. The current regulation does not reflect this statutory change, as it explicitly excludes veterinarians from the "licensed physician" definition.

The General Assembly also enacted law in 2006 (2006 Acts of Assembly, Chapter 217) that expanded the exemption to allow for-profit nursing homes, clinics, and similar corporations to purchase medicines and drugs tax-free. This change is not reflected in the current regulation.

In 1999, the General Assembly expanded the sales and use tax exemption available for eyeglasses and related items to include eyeglass cases, contact lens storage containers, solutions or sterilization kits and other similar devices, when distributed free of charge by optometrists, ophthalmologists, and opticians. This legislative change is not reflected in the current regulation.  

In 1998, the Department released a Tax Bulletin (VTB 98-4) to explain a legislative change that exempted nonprescription drugs, as well as samples of nonprescription drugs distributed free of charge by the manufacturer (1997 Acts of Assembly, Chapter 696), from sales and use tax. The Tax Bulletin identified categories of taxable items and provided a detailed list of items falling under the exempt nonprescription drug classification. The Department updated this Tax Bulletin in 2013 (VTB 13-5) to provide clarification to retailers and purchasers of nonprescription drugs. These statutory and administrative changes are not reflected in the current regulation.  

The Department proposes to update the regulation to reflect the above statutory and administrative changes. The proposed changes will not affect tax rules and policy, but will be beneficial by increasing clarity and reducing potential confusion for readers of the regulation concerning the rules in effect.  

Businesses and Entities Affected. The proposed amendments pertain to the 40,146 physicians, 1,621 optometrists, 4,042 veterinarians, and other health care providers currently licensed in the Commonwealth, as well as their associated employers.

Localities Particularly Affected. The proposed amendments do not disproportionately affect particular localities.

Projected Impact on Employment. The proposed amendments do not significantly affect employment.

Effects on the Use and Value of Private Property. The proposed amendments do not significantly affect the use and value of private property.

Real Estate Development Costs. The proposed amendments do not affect real estate development costs.

Small Businesses:

Definition. Pursuant to § 2.2-4007.04 of the Code of Virginia, small business is defined as "a business entity, including its affiliates, that (i) is independently owned and operated and (ii) employs fewer than 500 full-time employees or has gross annual sales of less than $6 million."

Costs and Other Effects. The proposed amendments do not significantly affect costs for small businesses.

Alternative Method that Minimizes Adverse Impact. The proposed amendments do not create adverse impact for small businesses.

Adverse Impacts:

Businesses: The proposed amendments will not adversely affect businesses.

Localities: The proposed amendments will not adversely affect localities.

Other Entities: The proposed amendments will not adversely affect other entities.

Agency Response to Economic Impact Analysis: The Department of Taxation agrees with the Department of Planning and Budget's economic impact analysis regarding its update to 23VAC10-210-940, regarding medicines, drugs, eyeglasses, and related items.

Summary:

The amendments reflect statutory changes and long-standing policy concerning the tax treatment of purchases of medicines and drugs by medical service providers and consumers.

23VAC10-210-940. Medicines, drugs, eyeglasses, and related items.

A. Generally. The tax does not apply to medicines, drugs, hypodermic syringes, artificial eyes, contact lenses, eyeglasses and hearing aids dispensed by or sold on prescriptions or work orders of licensed physicians, dentists, optometrists, audiologists, hearing aid dealers and fitters or ophthalmologists, and controlled drugs purchased by a licensed physician for use in his professional practice.

The tax does not apply to wheelchairs and repair parts, braces, crutches, prosthetic devices, orthopedic appliances, catheters, urinary accessories, insulin and insulin syringes, and equipment, devices or chemical reagents which may be used by a diabetic to test or monitor blood or urine and other durable medical equipment and devices, related parts and supplies specifically designed for such equipment when such items or parts are purchased by or on behalf of an individual using these items. Purchases of these items by a hospital or licensed nursing home conducted for profit or by a licensed physician for use in his professional practice are subject to tax.

B. A. Definitions. As used in this regulation, the The following words and phrases set forth below terms when used in this section shall be given have the following meanings unless the context clearly indicates otherwise:

1. Prosthetic devices. "Prosthetic devices" shall mean devices which replace a missing part or function of the body and shall include any supplies physically connected to such devices.

2. Controlled drugs. "Controlled drugs" shall mean those means medicines or drugs for which the manufacture, distribution, and dispensation are strictly regulated by both state and federal laws due to the potential for abuse and physical and psychological dependence. Controlled drugs are separated into six schedules and itemized under § 54.1-3400 et seq. Article 5 (§ 54.1-3443 et seq.) of Title 54.1 of the Code of Virginia but shall include only medicines and drugs and not devices. For purposes of this definition, "controlled drugs" does not include devices.

"Cosmetics" means articles applied to the body for cleansing, beautifying, promoting attractiveness, or altering the appearance including makeup, body lotions, cold creams, and hair restoration products.

"Devices" means instruments, apparatuses, and contrivances, including their components, parts, and accessories, intended for use in the diagnosis, cure, mitigation, treatment, or prevention of disease in human beings or to affect the structure or any function of the human body. A partial list of devices that the federal Food and Drug Administration recognizes is provided at 21 CFR Part 862.

"Drug" means (i) articles or substances recognized in the official United States Pharmacopoeia National Formulary or official Homeopathic Pharmacopoeia of the United States, or any supplement to any of them; (ii) articles or substances intended for use in the diagnosis, cure, mitigation, treatment, or prevention of disease in man or animals; (iii) articles or substances, other than food, intended to affect the structure or any function of the body of man or animals; (iv) articles or substances intended for use as a component of any article specified in clause (i), (ii), or (iii) of this definition; or (v) a biological product. For purposes of this definition, "drug" includes oxygen and other medical gases, but does not include devices or their components, parts, or accessories.

"Durable medical equipment" means medical equipment that meets all of the following requirements: (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.

"Glycolic acid products" means cosmetic items used to smooth or lighten skin or to remove age spots and wrinkles for the purpose of promoting attractiveness or altering the appearance.

"Hemodialysis" means a renal replacement therapy method of removing waste products as well as free water from the blood when the kidneys are incapable of removing these wastes.

"Homeopathic product" means a product derived from the system of medical practice that treats a disease by the administration of minute doses of a remedy that would, in larger amounts, produce in healthy persons, symptoms similar to those of the disease.

3. Licensed physician. "Licensed physician" shall include only those persons means a person licensed as a medical doctors and shall doctor. For purposes of this definition, a "licensed physician" does not include veterinarians a veterinarian, chiropractors chiropractor, opticians optician, optometrists and optometrist, or similar persons person.

"Nonprescription drug" means a substance or mixture of substances containing medicines or drugs for which no prescription is required and that is generally sold for internal or topical use in the cure, mitigation, treatment, or prevention of disease in human beings.

"Peritoneal dialysis" means a renal replacement therapy method of removing waste from the blood, as well as excess fluid, when the kidneys are incapable of removing these wastes, by instilling a specially formulated dialysis fluid around the peritoneal membrane that surrounds the intestine.

"Prescription" means an order for drugs or medical supplies written or signed or transmitted by word of mouth, telephone, telegraph, Internet, or other means of communication to a pharmacist by a duly licensed physician, dentist, veterinarian, or other practitioner authorized by law to prescribe and administer drugs or medical supplies.

"Proprietary medicine" means any nonprescription drug that is sold to the general public under the brand name or trade name of the manufacturer and that does not contain any controlled substance or marijuana.

"Prosthetic device" means any device that replaces a missing part or function of the body. For purposes of this section, a prosthetic device includes any supplies physically connected to the device.

"Toilet articles" means articles advertised or held out for sale for grooming purposes including toothpastes, hairsprays, shaving products, colognes, and deodorants.

B. Generally. Purchases of the following items are exempt from the retail sales and use tax:

1. Controlled drugs that a licensed physician, licensed optometrist, licensed nurse practitioner, or licensed physician assistant purchases for use in his professional practice;

2. Medicines, drugs, hypodermic syringes, artificial eyes, contact lenses, eyeglasses, and hearing aids that a licensed physician, dentist, optometrist, ophthalmologist, optician, audiologist, hearing aid dealer or fitter, nurse practitioner, physician assistant, or veterinarian dispenses or sells on prescriptions or work orders;

3. Medicines and drugs that a licensed hospital, nursing home, clinic, or similar corporation purchases for its use and consumption;

4. Medicines and drugs that a retailer purchases in order to fill a prescription, provided the purchase is made under a certificate of exemption, Form ST-10;

5. Nonprescription medicines or drugs and proprietary medicines or drugs regardless of the nature of the purchaser;

6. Samples of nonprescription drugs and proprietary medicines that a manufacturer distributes free of charge;

7. Eyeglass cases, contact lens storage containers, all solutions or sterilization kits, or other devices applicable to the wearing or maintenance of contact lenses or eyeglasses, provided these items are purchased by optometrists, ophthalmologists, and opticians and distributed free of charge to their patients;

8. Eyeglasses that a consumer purchases on prescription of a licensed physician, ophthalmologist, or optometrist;

9. Eyeglass frames sold in connection with the repair or replacement of prescription eyeglasses;

10. Durable medical equipment, devices, and related parts and supplies, provided the equipment, parts, and supplies are purchased by or on behalf of an individual for use by that individual. Purchases of durable medical equipment, parts, and supplies made by a licensed hospital or nursing home conducted for profit or by a licensed physician for use in his professional practice remain subject to tax;

11. Hemodialysis and peritoneal dialysis equipment, supplies, and drugs used in dialysis regardless of the nature of the purchaser;

12. Samples of prescription drugs that a pharmaceutical manufacturer distributes to licensed physicians, hospitals, pharmacies, and other health care facilities pursuant to a written request;

13. Medicines and drugs that a veterinarian purchases for use in caring for, medicating, or treating agricultural production animals; and

14. Medical products and supplies that a Medicaid recipient purchases through a Department of Medical Assistance Services provider agreement.

C. Medicines and drugs, specifically.

1. Sales of Medicines and drugs sold on prescriptions. Consumers may purchase medicines or drugs, including oxygen, on written prescriptions of issued by licensed physicians, or dentists are, optometrists, ophthalmologists, opticians, audiologists, hearing aid dealers and fitters, nurse practitioners, physician assistants, and veterinarians exempt from the sales and use tax. Sales of medicines Medicines and drugs on a physician's or dentist's telephone (oral) purchased pursuant to an oral prescription made by any of these licensed professionals are exempt from the tax, provided the prescription is reduced to writing, signed by the pharmacist, and filed in the same manner as an original written prescription. Medicines or drugs sold pursuant to the refilling of a physician's or dentist's prescription by any of these licensed professionals are also exempt from the tax. Vendors Sellers making sales of medicines or drugs pursuant to physician's or dentist's these prescriptions or in refilling the same refills must keep sales records segregating the prescription sales. All original prescriptions must be filed and kept available for inspection by the Department of Taxation Taxation's inspection. When a sale is made to refill pharmacist refills a prescription, the seller's records of the refill must carry the number of the original prescription for reference.

2. Sales of controlled Controlled drugs sold to a licensed physician certain health care providers. A licensed physician, licensed optometrist, licensed nurse practitioner, or licensed physician assistant may purchase controlled drugs for use in his professional practice are exempt from the retail sales and use tax. The Department of Taxation will look to the purchasers on the invoice that supports the transaction to determine whether the controlled drug exemption applies. When an invoice includes any of the licensed practitioners as the purchaser, this is sufficient to demonstrate that the purchase was made by the qualifying party for use in his professional practice. The use of a Drug Enforcement Agency number is also sufficient.

3. Sales of medicines or drugs to users or consumers, except when the sales are made pursuant to a prescription of a physician or dentist or as a refill of a written prescription, as referred to in paragraph (A) are subject to the tax. Sales of medicines Medicines and drugs sold to licensed hospitals and nursing homes conducted for profit are subject to the similar facilities. Licensed hospitals, nursing homes, clinics, and similar facilities may purchase medicines and drugs for their use and consumption exempt from the retail sales and use tax unless the sales are made as a result of a written prescription of a licensed physician for a particular patient under the care of the hospital or nursing home. Sales to hospitals or licensed nursing homes conducted not for profit, however, are not subject to the tax. For more information about concerning hospitals and nursing homes, see 23VAC10-210-720.

4. Purchases of drugs by the dealer for filling prescriptions are not subject to the tax and must be made under certificate of exemption. Medicines and drugs purchased for resale. A retailer may purchase drugs that will be used to fill or refill prescriptions exempt of the retail sales and use tax, provided the retailer presents the supplier with a certificate of exemption, Form ST-10, at the time of purchase.

D. Nonprescription drugs and proprietary drugs.

1. Nonprescription medicines or drugs and proprietary medicines and drugs purchased for the cure, mitigation, treatment, or prevention of disease in human beings may be purchased exempt of the retail sales and use tax regardless of the nature of the purchaser. No certificate of exemption is necessary to utilize the exemption.

2. In order to be deemed an exempt nonprescription drug, the item at issue must (i) contain a nonprescription drug or proprietary medicine; (ii) be sold for internal or topical use; (iii) be sold for the cure, mitigation, treatment, or prevention of disease in human beings; and (iv) fall outside of the excluded categories set forth in subdivision 3 of this subsection. Products that require over-the-counter registration are deemed exempt nonprescription drugs or medicines if they meet these requirements.

3. The exemption for nonprescription drugs and proprietary medicines does not apply to the following categories of items:

a. Cosmetics;

b. Toilet articles;

c. Food products and supplements classified as such by the federal Food and Drug Administration;

d. Vitamins and mineral concentrates sold as dietary supplements or adjuncts, except when sold pursuant to a written prescription by a licensed physician, nurse practitioner, or physician's assistant;

e. Devices, including contraceptive items, birth control preparations, and testing kits. However, a separate exemption is available for diabetic testing kits under subsection F of this section;

f. Products listing natural or herbal ingredients as the active components unless the items contain a nonprescription drug or proprietary medicine and treat, cure, or prevent disease in human beings.

g. Items containing nonprescription drugs or other medicinal ingredients that serve a secondary function to the intended use of the product, such as toothpaste with nonprescription drugs added to prevent gingivitis.

4. Following is a list of nonprescription drugs and proprietary medicines that qualify for exemption based on their status as nonprescription drugs or proprietary medicines. This list is intended as a guide and is not intended to be all inclusive.

Acne products	Headache relief aid products
Alcohol, rubbing	Hemorrhoidal treatments
Alcohol swabs	Hydrogen peroxide
Allergy relief products	Ibuprofen
Analgesics	Insect bite and sting preparations
Anesthetics	Iodine
Antacids	Itch and rash relievers
Antibiotic ointments	Laxatives
Antifungals	Lice products used to kill lice that infect humans
Antihistamines	Liniments
Antimalarials	Lip balms, ice and salves, medicated
Antinauseants	Lotions, medicated
Antiseptics	Menstrual cramp relievers
Aspirin	Mercurochrome
Asthma preparations	Milk of Magnesia
Baby powder, medicated	Mineral oil
Bandages, gauze, or swabs, provided these items contain antiseptic or bacterial control products in the pad	Motion sickness remedies
Bee sting relievers	Mouthwashes containing antiseptic
Benzoin	Muscle ache relievers
Boric acid ointment	Nasal drops and sprays
Burn remedies	Nicotine supplements that treat nicotine withdrawal symptoms
Calamine lotion	Oil of wintergreen
Camphor	Pain relievers, oral or topical
Castor oil	Parasiticides for humans
Cathartics	Peroxide, medicinal
Cold or canker sore preparations	Poison ivy and oak preparations
Cold capsules and remedies	Powder, medicated
Contact lens lubricating and wetting solutions for insertion directly into the eye	Rectal preparations
Contraceptive creams containing nonprescription drugs and intended to treat a disease	Shampoos, medicated
Cough and cold items, cough drops, cough syrups	Sinus relievers
Dandruff and seborrhea preparations	Sitz bath solutions
Decongestants	Skin irritation relievers
Diarrhea remedies	Sleep aids and sleep inducers
Digestive aids	Soap, including germicidal, surgical, therapeutic, or other soaps used for medical treatment
Disinfectant for use on or about the human body	Styptic pencils
Diuretics	Sunburn lotions
Earache and earwax removal preparations	Sunscreen containing SPF protection
Eczema preparations	Suppositories, excluding contraceptives
Epsom salts	Teething preparations
Expectorants	Throat lozenges, medicated
Eye drops, lotions, ointments, and washes for healing, treatment, or therapeutic use	Tooth desensitizers
Fever blister aids	Toothache relievers
First aid healing agents, cleaners	Upset stomach relievers
Fluoride rinses and antiseptic dental washes	Vaginal infection remedies
Foot care products for treatments of infections, medicated callous or corn removers, ingrown toenail preparations, and athlete's foot treatments	Wart removers
Fungicides for human use	Witch hazel
Glucose tablets	Worming treatments for human use humans
Glycerine products intended for medical use	Zinc oxide ointments
Hay fever aid products

5. Following is a list of items that do not qualify as nonprescription drugs or proprietary medicines. These items may qualify for another retail sales and use tax exemption. This list is intended as a guide and is not intended to be all inclusive.

Adhesive bandages, dressings, and cotton	Household disinfectants and insecticides
Adhesive removers	Infant formula
Adhesive tape	Insect repellant
Ammonia	Mouthwashes, excluding antiseptic mouthwashes
Appetite suppressants	Nutraceutical products
Bath crystals, milks, oils and powder	Oral electrolyte mixtures for rehydration
Birth control preparations	Pet medical supplies
Breath fresheners and sweeteners	Pet medicines
Bubble bath	Petroleum jelly
Bunions or corn pads, unless medicated	Powders, nonmedicated
Cleaning creams and lotions	Prophylactics
Cod liver oil	Pumice powder
Contact lens cleaning solutions and disinfectants, unless designed to be applied directly in the eye	Saline solution
Cosmetics, whether or not containing medicinal properties or acne treatments	Sanitary napkins, tampons, and similar items
Cotton applicators, rolls, balls, and swabs	Shampoos, nonmedicated
Cuticle softener	Shaving products
Denture adhesives, cleaners, and preparations	Skin bleaches
Deodorants and antiperspirants	Soaps for general use
Depilatories	Stimulants
Dental floss and threaders	Suntan lotion without SPF protection
Diet aids	Talcum powder
Dietary foods, supplements, and substitutes	Testing kits
Distilled water	Thermometers
Exfoliants	Toothpastes, polishes, powders, and whiteners, including products containing fluoride or peroxide
Glycolic acid products	Vitamins and mineral supplements
Hair restoration products	Wax
Hand sanitizers, sprays, foams, gels, soaps or wipes, including antibacterial items	Weight control preparations
Herbal teas, drinks, pills, or powder supplements	Wrinkle removing and concealing preparations

6. If a homeopathic product is classified as a drug by the federal Food and Drug Administration, is used internally or topically, and is used for the cure, treatment, mitigation, or prevention of disease in human beings, the product is exempt from the retail sales and use tax.

7. Nonprescription items packaged with items that would not qualify for exemption as nonprescription drugs, such as items found in a first-aid kit, are subject to the retail sales and use tax. The tax is computed on the total sales price.

8. Items identified as "sensitive care products" range from lotions and soap-free cleaners to medicated products that treat a number of medical conditions. The taxability of these items must be determined on a case-by-case basis, based on the ingredients the item contains and the intended purpose of the product.

9. Retailers making sales of nonprescription drugs must include exempt nonprescription drugs with all other exempt sales on the retailer's regular sales tax return, Form ST-9. Retail dealers making sales of such items must keep records segregating purchases and sales of exempt items.

D. E. Eyeglasses and other ophthalmic aids and supplies.

1. Optometrists, ophthalmologists, and opticians are engaged in the provision of professional services and must pay the tax to their suppliers at the time they purchase instruments, supplies, equipment, and other tangible personal property used in performing their professional services or remit the use tax directly to the Department of Taxation on these items. However, when optometrists, ophthalmologists, and opticians provide eyeglass cases, contact lens storage containers, solutions, sterilization kits, or other similar devices related to wearing or maintaining contact lenses or eyeglasses to their patients free of charge, the practitioners may purchase these specified items exempt of the tax.

1. Sales of eyeglasses 2. Eyeglasses ground on prescription of physicians, ophthalmologists, or optometrists, including as well as frames as an that are an integral part of the glasses are not subject to the tax exempt from the retail sales and use tax. Eyeglass frames sold in connection with the repair or replacement of prescription eyeglasses are also exempt from the tax, provided the prescription for the glasses is on file with the person replacing or repairing the eyeglass frames.

2. Eyeglass frames sold in connection with the repair or replacement of eyeglasses ground on prescription of physicians, ophthalmologists or optometrists are not subject to the tax.

3. Sales of Dealers, including ophthalmologists and optometrists, are not subject to the retail sales and use tax on purchases of eyeglass frames, optical merchandise, and optical supplies by that are purchased for resale and may present the optical supply houses to dealers, including ophthalmologists and optometrists, for resale are not subject to the tax until sold at retail by such purchasers at which time the rules set forth in this section apply supplier with an exemption certificate, Form ST-10, at the time of purchase.

4. Sales of ophthalmic instruments and supplies to physicians, ophthalmologists, optometrists and other users are subject to the tax.

5. All sales to users or consumers of eyeglass 4. Eyeglass frames, nonprescription sunglasses not ground on prescription, cases, solutions for cleaning eyeglasses, barometers, telescopes, binoculars, opera glasses, and similar items are subject to the tax when sold to users or consumers. All persons, including opticians, optometrists and ophthalmologists making such sales of these items, including opticians, optometrists, and ophthalmologists, are required to register as dealers and collect and pay the tax due. However, sales of eyeglass frames or repair parts for prescription eyeglasses are exempt from the tax if the prescription for the glasses is on file with the person replacing or repairing the eyeglass frames.

6. 5. The exemptions outlined in this regulation subsection have no application whatever to the retail sales of eyeglasses or other optical goods not prescribed by licensed optometrists or ophthalmologists. All such of these sales are subject to the tax.

E. Wheelchairs, braces, prosthetic devices, orthopedic appliances, etc. F. Durable medical equipment, devices, and certain products for diabetics.

1. Generally. The tax does not apply to wheelchairs and their repair parts, braces, crutches, prosthetic devices, orthopedic appliances, catheters, urinary accessories, other durable medical equipment and devices, insulin and insulin syringes, and equipment devices and chemical reagents which that may be used by a diabetic to test or monitor blood or urine, when such these items are purchased by or on behalf of an individual using these items for the individual's exclusive use. For example, if individual A purchases a wheelchair for use by individual B, no tax will apply to the transaction since the wheelchair is purchased on behalf of individual B. However, purchases of these items by a profit hospital, licensed nursing home, home for adults or by a licensed physician for use in his professional practice are deemed to be purchases on behalf of an individual only if purchased for a specific individual. Items withdrawn from an inventory of items purchased in bulk are not deemed to be purchased on behalf of an individual. (See subsection (G) below.) The fact that an item is purchased from a medical equipment supplier or on a physician's prescription is not dispositive of its exempt status.

In addition, parts or supplies that are specifically designed for use with the items outlined in this subdivision are exempt from retail sales and use tax. For example, because hearing aids qualify as durable medical equipment, hearing aid batteries also are exempt durable medical equipment because these items are a part or supply specifically designed for use with hearing aids. General purpose medical supplies such as tape, gauze, dressings, alcohol swabs, and sharps containers for disposal of used needles and waste bags are not designed for use with durable medical equipment; therefore, they do not qualify for the exemption.

2. Prosthetic devices. Generally, implants satisfy the definition of prosthetic devices and may be purchased exempt of the tax when purchased by or on behalf of specific individuals. However, implants used for cosmetic purposes are not used to replace missing body parts or functions and, as such, do not qualify for exemption from the tax, regardless of whether they are purchased by or on behalf of an individual. For dentures and other prosthetic devices relating to the practice of dentistry, see 23VAC10-210-500.

3. Following is a list of the types of items that are deemed durable medical equipment or other qualifying equipment or devices under this subsection. This is a listing of general categories of products; specific items must meet all of the requirements for durable medical equipment or other qualifying items, as outlined in subdivision 1 of this subsection. The listing is intended to be exemplary and not all inclusive.

Aerosol compressors, stationary and portable	Oxygen concentrators
Air oxygen mixers	Oxygen conserving devices
Alternating pressure pads	Oxygen cylinders
Alternating pressure pumps, if used with alternate pressure pads	Oxygen equipment
Apnea monitors and accessories	Oxygen fittings and accessories
Aspirators	Oxygen humidifiers
Bed rails	Oxygen tubing
Bedside commodes	Oxygen
Bone fracture therapy devices	Paraffin baths
Catheter devices and supplies	Patient care equipment for physical and occupational therapy
Colostomy supplies and devices	Patient lifts
Communication aids for physically impaired	Patient lift slings
Continuous passive motion devices	Patient transport devices and boards
Continuous positive airway pressure (CPAP) and CPAP accessories	Percussors and vibrators
Crawlers	Physical therapy items such as wrist and ankle weights, shoulder braces, supports and braces when rehabilitative related
Crutches, crutch pads, and tips	Phototherapy lights, provided they are used to serve a medical purpose and not for sun tanning purposes
Cylinder stands and support devices	Pneumatic compression units and accessories
Cylinder transport devices, sheaths and carts	Posture back supports, including back supports for seating
Decubitus seating pads and bed pads	Raised toilet seats
Dressing aids, button loops, zipper aids, etc.	Reaching aids
Eating and drinking aids	Regulators and flowmeters
Emergency oxygen delivery units	Respiratory accessories, such as PFLEX or Peak Flow items
Enteral and parenteral feeding equipment and supplies, including tubes, pumps, and containers	Respiratory therapy equipment
Face masks	Restraints
Fitted stroller	Room humidifiers with script
Foam seating pads	Shampoo trays
Foam wedges	Shower seating and bath benches
Gas oxygen refills and tanks	Shower grip bars
Geriatric chairs	Sitting and sleeping cushions
Glucose monitors and supplies, except batteries	Specialized seating, desks, and work stations
Grooming aids and dental aids	Specially designed hand utensils
Hand exercise equipment putty	Splints and holders
Heating pads	Stairglides and lifts in home
Hospital beds	Standing frames, devices, and accessories
Hospital bed mattresses and egg crates	Stethoscope
Household aids for the impaired	Tank wrench
Hydro-collators	Transcutaneous electrical nerve stimulator (TENS) unit and muscle stimulators
Hydro-therm heating pads	TENS accessories (electrodes, wiring specifically for use with TENS units)
Ice bags	Toilet safety frames
Intermittent positive pressure breathing (IPPB) circuits, devices and supplies	Tracheotomy and suction supplies
Intravenous (IV) stands	Traction stands, pulleys, etc.
IV supplies such as catheters and tubing	Trapeze bars and bar stands
Leg weights, related to rehabilitation	Ultrasonic nebulizers
Lift recliners	Vaporizer
Liquid and gas oxygen systems, stationary and portable	Volume ventilators, respirators, and related device supplies
Manual resuscitators	Walker accessories
Muscle stimulators	Walkers
Nasal cannulas	Walking canes, quad canes, accessories
Nebulizers and tubing	Wheelchairs
Overbed tables	Wheel walkers
Oximeters	Writing and speech aids for the impaired

4. Following are examples that demonstrate whether the definition for durable medical equipment is met:

Example 1: A physician purchases a disposable capsule for a specific patient that must be ingested to capture internal images of the body. Because the capsule is disposable, it is not able to withstand repeated use. Therefore, the capsule does not qualify as durable medical equipment.

Example 2: A physician offering gynecological services purchases intrauterine copper contraceptive devices for a specific patient. Because the contraceptive devices are not useful in the absence of illness or injury, they are not durable medical equipment. Although there are instances of pregnancy that may threaten the health of a patient, and in which the patient may not be able to use other forms of contraceptive, the devices are designed for contraceptive use. Therefore, they are not exempt durable medical equipment.

5. The exemption in this subsection is available only for items purchased by or on behalf of an individual for his use. In order to be deemed a purchase on behalf of an individual, the item must be specifically purchased for the individual. If items are purchased in bulk and then dispensed to individual patients, the exemption does not apply, even if the items are modified or fitted for a specific individual.

Example 1: A physician maintains an inventory of crutches or ace bandages that are dispensed to individual patients as needed. The physician must pay sales or use tax on these items because the original purchase was not made on behalf of a specific patient.

Example 2: A physician determines that a patient needs a brace and purchases a brace specifically designed for that patient. The purchase is made on behalf of the individual and is exempt from the tax.

The Department of Taxation has not prescribed a certificate of exemption to use when durable medical equipment and other exempt items under subdivision 1 of this subsection are purchased on behalf of a specific person. When the purchaser has no blanket exemption for its purchases and no certificate of exemption or other exemption notice from the Department of Taxation applies, the dealer must get a signed statement from the medical service provider making the purchase, such as the hospital, nursing home, licensed physician, or infusion service business, certifying that the durable medical equipment is purchased on behalf of a specific patient through a doctor's prescription or hospital's work order and is for sole use by that patient. The purchaser is also responsible for retaining a copy of the doctor's prescription or hospital work order as part of the record of the transaction for tax auditing purposes. The fact that a purchaser can trace durable medical equipment back to a specific patient after the fact is not sufficient to establish that the durable medical equipment was purchased for a specific individual; therefore, the purchaser's documentation must have included patient identification information at the time of purchase in order for the purchase to be deemed made on behalf of an individual. For purposes of proving that the sale was for a specific individual in the event of a sales and use tax audit, the purchaser may redact any identifying information in order to comply with federal and state privacy laws.

2. Hemodialysis and peritoneal dialysis.

Hemodialysis and peritoneal dialysis equipment, supplies and drugs used in dialysis are not subject to the tax. This exemption is applicable regardless of the nature of the purchaser. Therefore such dialysis equipment, supplies and drugs may be purchased exempt by physicians, individuals, profit and nonprofit hospitals, and other entities.

F. Durable medical equipment. The tax does not apply to durable medical equipment purchased by or on behalf of an individual. Durable medical equipment is that which (1) can withstand repeated use; (2) is primarily and customarily used to serve a medical purpose; (3) generally is not useful to a person in the absence of illness or injury; and (4) is appropriate for use in the home. In order for an item to be exempt from the tax, it must meet all of the above criteria. The fact that an item is purchased from a medical equipment supplier is not dispositive of its exempt status; the item must satisfy the definition of durable medical equipment.

Following is a list of those types of items which constitute durable medical equipment. This is a listing of general categories of products; specific items must still meet the definition set forth above. The listing is intended to be exemplary and not all inclusive.

Oxygen equipment

Oxygen cylinders

Cylinder transport devices (sheaths, carts)

Cylinder stands, support devices

Regulators, flowmeters

Tank wrench

Oxygen concentrators

Liquid oxygen base dispenser

Liquid oxygen portable dispenser

Oxygen tubing

Nasal cannulas

Face masks

Oxygen humidifiers

Oxygen fittings, accessories

Respiratory therapy equipment

Room humidifiers (with script)

Aspirators

Aerosol compressors (stationary and portable)

Ultrasonic nebulizers

Volume ventilators, respirators and related device supplies

Percussors, vibrators

IPPB, circuits, devices and supplies

Air oxygen mixers

Manual resuscitators

Nebulizers, tubing

Emergency oxygen delivery units

Patient care equipment, physical and occupational therapy

Hospital beds

Trapeze bars--bar stand

Bed rails

Geriatric chairs

Lift recliners

Bedside commodes

Overbed tables

Patient lifts

Patient lifts slings

Traction stands, pulleys, etc.

Shower seating

Shower grip bars

Raised toilet seats

Toilet safety frames

Walking canes, quad canes, accessories

Walkers

Wheel walkers

Walker accessories

I.V. stands

Crawlers

Posture back supports for seating

Posture back supports

Wheelchairs

Crutches, crutch pads, tips

Restraints

Standing frames, devices and accessories

Colostomy supplies and devices

Enteral and parenteral feeding equipment and supplies (tubes, pumps, containers)

Catheter devices and supplies

Hand exercise equipment putty

Specially designed hand utensils

Leg weights (rehab. related)

Paraffin baths

Hydro-collators

Hydro-therm heating pads

Communication aids for physically impaired

Specialized seating, desks, work stations

Foam wedges

Writing and speech aids for the impaired

Dressing aids, button loops, zipper aids, etc.

Grooming aids, dental aids

Eating and drinking aids

Splints, holders

Household aids for the impaired

Shampoo trays

Reaching aids

Foam seating pads

Decubitis seating pads, bed pads

Fitted stroller

Alternating pressure pads

Stethoscope

Sitting and sleeping cushions

Patient transport devices, boards

Stairglides, lifts in home

Transcutaneous nerve stimulators

Muscle stimulators

Bone fracture therapy devices

G. Purchases on behalf of an individual. The exemption for wheelchairs and repair parts, braces, crutches, prosthetic devices, orthopedic appliances, catheters, urinary accessories, insulin and insulin syringes, equipment, devices or chemical reagents used by a diabetic to test or monitor blood or urine, and durable medical equipment and devices and related parts and supplies specifically designed for such equipment extends to items purchased "on behalf of" an individual for his use. In order to be deemed a purchase on behalf of an individual, the item must be specifically bought for the individual. If items are purchased in bulk and then dispensed to individual patients, no exemption is applicable even if the item is modified or fitted for a specific individual.

For example if a physician maintains an inventory of crutches or ace bandages which are dispensed to individual patients as needed, the purchase of these items is not exempt since the original purchase was not made on behalf of a specific patient. Conversely, if a physician determines that a patient needs a brace and purchases a brace specifically designed for that patient, the purchase is made on behalf of the individual and will not be subject to the tax.

For dentures and other prosthetic devices relating to the practice of dentistry, see 23VAC10-210-500.

G. Hemodialysis and peritoneal dialysis equipment, supplies, and drugs. Hemodialysis and peritoneal dialysis equipment, supplies, and drugs used in dialysis are not subject to the tax. This exemption is applicable regardless of the nature of the purchaser. Therefore, hemodialysis and peritoneal dialysis equipment, supplies, and drugs may be purchased exempt by physicians, individuals, for-profit and nonprofit hospitals, and other entities.

H. Samples distributed to authorized recipients. Pharmaceutical manufacturers are not subject to sales and use tax for samples of prescription drugs and medicines or the packaging when distributed free of charge to licensed physicians, hospitals, pharmacies, and other health care facilities upon the written request of these medical providers in accordance with the federal Food, Drug, and Cosmetic Act (21 USC § 301 et seq.).

I. Purchases of medicines and drugs by veterinarians. Veterinarians who dispense medicines or drugs on prescription are deemed the users or consumers of all such medicines and drugs and must pay the retail sales and use tax on these purchases; however, veterinarians may purchase exempt of the sales and use tax all medicines and drugs that will be used in caring for, medicating, or treating agricultural production animals. For additional information on the taxability of drugs dispensed by veterinarians, see 23VAC10-210-6050.

J. Purchases of medical products and supplies by certain Medicaid recipients. Medicaid recipients are authorized to purchase medical products and supplies that are otherwise taxable, such as bandages, gauze dressings, incontinence products, and wound care products exempt from the retail sales and use tax, provided the purchase is made through a Department of Medical Assistance Services (DMAS) provider agreement. This exemption applies to any type of medical product or supply, incontinence, or wound care product, provided DMAS pays for the product or supply. Sellers must maintain sufficient documentation to verify that the purchase transaction meets the criteria of the exemption. The documentation must (i) identify the item sold; (ii) identify that the purchaser is a Medicaid recipient; and (iii) verify that the transaction is billed in accordance with a DMAS provider agreement.

FORMS (23VAC10-210)

Business Registration Application, Form R-1 (rev. 3/08).

5% Virginia Sales Tax Table (rev. 9/04).

2.5% Virginia Qualifying Food Sales Tax Table (rev. 4/05).

Certificate of Registration, Form ST-4 (rev. 2/08).

Virginia Direct Payment Permit Sales and Use Tax Return, Form ST-6 (rev. 9/05).

Virginia Direct Payment Permit Sales and Use Tax Return Worksheet (Instructions), Form ST-6A (rev. 9/05).

Virginia Schedule of Local Taxes, Form ST-6B (rev. 7/05).

Virginia Business Consumer's Use Tax Return, Form ST-7 (rev. 7/05).

Virginia Business Consumer's Use Tax Return Worksheet and Instructions, Form ST-7A (rev. 6/05).

Virginia Out-of-State Dealer's Use Tax Return, Form ST-8 (rev. 9/05).

Virginia Out-of-State Dealer's Use Tax Return Worksheet and Instructions, Form ST-8A (rev. 9/05).

Virginia Retail Sales and Use Tax Return, Form ST-9 (rev. 11/06).

Virginia Retail Sales and Use Tax Worksheet and Instructions, Form ST-9A (rev. 9/05).

Schedule of Local Sales and Use Taxes, Form ST-9B (rev. 7/05).

Virginia Retail Sales and Use Tax Return, Form ST-9 (6210051) (rev. 3/2013)

Virginia Retail Sales and Use Tax Return for Consolidated Filers, Form ST-9 (6210051) (rev. 3/2013); includes:

Virginia Schedule of Local Sales and Use Taxes, Form ST-9B (6202053) (rev. 3/2013)

Virginia Retail Sales and Use Tax, ST-9A Worksheet (6201052) (rev. 3/2013)

Virginia Schedule of Regional State Sales and Use Tax, Form ST-9R (6201055) (rev. 2013)

Application for Sales and Use Tax Exemption for Nonprofit Organizations, Form NPO Appl (rev. 1/08).

Sales and Use Tax Certificate of Exemption (For dealers who purchase tangible personal property for resale, lease or rental), Form ST-10 (rev. 10/99).

Sales and Use Tax Certificate of Exemption, Form ST-10 (6201056) (rev. 9/2015) - For a Virginia dealer who purchases tangible personal property for resale, or for lease or rental, or who purchases materials or containers to package tangible personal property for sale

Sales and Use Tax Certificate of Exemption (For catalogs and other printed materials distributed outside of Virginia; property delivered to factor or agent for foreign export; advertising for placement in media; advertising supplements), Form ST-10A (rev. 6/95).

Sales and Use Tax Certificate of Exemption (for use by handicapped persons for purchase of special equipment for installation on a motor vehicle), Form ST-10B (rev. 7/78).

Sales and Use Tax Certificate of Exemption (For manufacturing, processing, refining, converting, mining, basic research and research and development in experimental or laboratory sense, or certified pollution control equipment; equipment, materials or supplies used in the production of a publication issued at least quarterly; high speed electrostatic duplicators; materials, containers, etc. for future used for packaging tangible personal property for shipment or sale), Form ST-11 (rev. 6/06).

Sales and Use Tax Certificate of Exemption (For use by construction contractors and non-manufacturers when purchasing tangible personal property for usage directly in manufacturing products for sale or resale which are exempt from the tax; incorporation into real property in another state or foreign country which could be purchased free from the tax in such state or country; agricultural production, to be affixed to real property owned or leased by a farmer engaged in agricultural production for market), Form ST-11A (rev. 5/06).

Sales and Use Tax Certificate of Exemption (For use by a semiconductor manufacturer), Form ST-11B (rev. 5/06).

Sales and Use Tax Certificate of Exemption (For use by the Commonwealth of Virginia, a political subdivision of the Commonwealth of Virginia, or the United States), Form ST-12 (rev. 10/06).

Sales and Use Tax Certificate of Exemption (For use by certain medical related organizations), Form ST-13 (rev. 10/06).

Sales and Use Tax Certificate of Exemption (For use by nonprofit churches), Form ST-13A (rev. 6/07).

Sales and Use Tax Certificate of Exemption (For use exclusively by an out-of-state dealer who purchases tangible personal property in VA for immediate transportation out of VA in his own vehicle for resale outside VA), Form ST-14 (rev. 3/99).

Sales and Use Tax Certificate of Exemption (For use exclusively by an out-of-state dealer who purchases livestock in VA for immediate transportation out of VA for resale outside VA.) Form ST-14A (rev. 1/99).

Sales and Use Tax Certificate of Exemption (For use by individuals purchasing heating oil, artificial or propane gas, firewood or coal for domestic consumption), Form ST-15 (rev. 9/05).

Sales and Use Tax Certificate of Exemption (For use by watermen who extract fish, bivalves, or crustaceans from waters for commercial purposes.), Form ST-16 (rev. 9/05).

Sales and Use Tax Certificate of Exemption (For use by harvesters of forest products.), Form ST-17 (rev. 7/99).

Sales and Use Tax Certificate of Exemption (For use by farmers engaged in agricultural production), Form ST-18 (rev. 5/06).

Sales and Use Tax Certificate of Exemption (For use by shipping lines engaged in interstate or foreign commerce, and by shipbuilding companies engaged in building, converting or repairing ships or vessel), Form ST-19 (rev. 6/05).

Sales and Use Tax Certificate of Exemption (For use by certain public service corporations, commercial radio, and television companies, cable television systems, taxicab operators and certain airlines.), Form ST-20 (rev. 9/04).

Sales and Use Tax Certificate of Exemption (For use by production companies, program producers, radio, television and cable T.V. companies, and other entities engaged in the production and creation of exempt audiovisual works and the licensing, distribution and broadcasting of same), Form ST-20A (rev. 9/05).

Sales and Use Tax Certificate of Exemption (For use when purchasing or leasing railroad rolling stock from a manufacturer), Form ST-22 (rev. 4/07).

Sales and Use Tax Certificate of Exemption (For use by individuals purchasing multi-fuel heating stoves for resident heating, Form ST-23 (rev. 8/07).

Virginia Consumers Use Tax Return for Individuals, Form CU-7 (rev. 6/07).

Virginia Vending Machine Dealer's Sales Tax Return, Form VM-2 (rev. 8/05).

Virginia Vending Machines Dealer's Sales Tax Return Worksheet, Form VM-2A (rev. 9/05).

Schedule of Local Vending Machine Sales Tax, Form VM-2B (rev. 7/05).