23 Va. Admin. Code § 10-210-3074

Current through Register Vol. 41, No. 4, October 8, 2024

Section 23VAC10-210-3074 - Research; use of exemption certificates

In making purchases for use in research, a person should furnish suppliers with a certificate of exemption, Form ST-11. However, these certificates should not be used in making purchases of items which are not directly and exclusively used in research. If the business gives a certificate of exemption and then uses some of the property purchased for purposes other than research, the business must remit the tax to the department as provided in 23VAC10-210-3071 D.

Derived from VR630-10-92 § 5.1; revised July 1, 1969; January 1, 1979; January 1, 1985; amended, eff. July 1, 1994.

Statutory Authority

§§ 58.1-203 and 58.1-609.3(5) of the Code of Virginia.