Commonwealth of Virginia Department of Taxation Retail Sales and

Commonwealth of Virginia

Department of Taxation

www.tax.virginia.gov/nonprofit

Retail Sales and Use Tax Certificate of Exemption

Issued Date:

Expiration Date:

Exemption Number:

This letter confirms that your organization qualifies under Code of Virginia § 58.1-609.11 to

purchase tangible personal property without paying the Virginia sales and use tax. The

exemption also applies to purchases of meals, prepared food and catering by the organization for

its use or consumption on or after April 22, 2016. The exemption is not applicable to the

purchase of taxable services, such as hotel and motel accommodations.

To purchase tangible personal property without paying Virginia sales and use tax:

• Present a copy of this letter to each dealer.

• Pay directly from the organization’s funds (i.e., debit card, credit card or checking

account). Purchases by a member of the organization from his personal funds (i.e., cash,

personal credit card or personal checking account) are taxable even though they may be

reimbursed by the organization. If the organization issues credit cards to employees who

are responsible for payment of the charges that are reimbursed by the organization, these

types of transactions are taxable.

• Employees or members may NOT use this exemption certificate to purchase goods for

personal use.

• The organization must establish: 1) that the provision of meals, prepared food and

catering to individuals furthers an official function, mission, service or purpose of the

nonprofit organization; and 2) that the organization has determined to whom, when, and

how the meals or food are served or consumed.

Dealers, please note the following:

• The dealer is required to have a valid certificate of exemption from each organization on

file.

I certify that the item(s) being purchased will be used or consumed by the organization named

above and that payment for this purchase is made to the vendor from the organization’s funds.

Organization’s Authorized Representative: ________________________

Printed Name: _______________________________________________

Any misuse of exemption certificates will be subject to the penalties prescribed in § 58.1-

623.1 of the Code of Virginia.

Washington College

300 Washington Avenue

Chestertown, MD 21620

11/01/2022

11/01/2027

SE520591691F11012027

Laura Johnson