Virginia Resale Certificate: How Resellers Get One (2026 Guide)

If you are opening wholesale accounts as a Virginia-based reseller, the document your distributors will ask for is the Virginia Sales and Use Tax Certificate of Exemption (resale). It lets you buy inventory without paying Virginia sales tax, because the tax will be collected when you sell to your own customers.

This guide covers the Virginia specifics: which agency issues what, the exact form, what it costs, how long it takes, and how your suppliers will verify it. It is part of our step-by-step wholesale sourcing roadmap.

The documents in Virginia

Certificate: Virginia Sales and Use Tax Certificate of Exemption (resale) (Form ST-10). Prerequisite registration: Virginia Sales and Use Tax Certificate of Registration. Issuing agency: Virginia Department of Taxation (Virginia Tax).

How to get it, in order

1. Register for the Virginia Sales and Use Tax Certificate of Registration with the Virginia Department of Taxation (Virginia Tax). Cost: $0. Typical timing: Online via Virginia Tax business registration (VATAX); typically immediate to a few days.
2. Self-completed blanket form: buyer completes Form ST-10 with its Virginia sales tax registration (account) number and provides it to suppliers; not state-issued.
3. Send the completed certificate to each distributor at account opening, and keep a copy — most suppliers keep blanket certificates on file so you do not repeat this for every order.

Out-of-state suppliers and buyers

Restrictive – Virginia generally expects a Virginia registration number on ST-10 and does not broadly accept out-of-state or MTC certificates, though some suppliers accept out-of-state certificates containing all ST-10 information (verify with agency).

How suppliers verify your certificate

Virginia has no general public lookup for certificate numbers, so suppliers rely on the completed form itself being accurate and signed. Expect distributors to keep your certificate on file — supplier profiles in our catalogue note when a resale certificate is required at account opening.

FAQ

Does it expire?

No expiration; certificates remain valid while the registration is active.

Can I buy wholesale without one?

Usually yes — but the supplier must then charge you sales tax, which comes straight out of your margin, and some distributors simply refuse accounts without resale documentation. Getting the certificate first is almost always worth it.

Anything specific to Virginia?

Out-of-state e-commerce resellers buying from VA suppliers are usually safest registering for a VA account to complete ST-10. Dealer acceptance of non-VA certificates is at the supplier’s risk, so many refuse them.

Facts above summarise official Virginia Department of Taxation (Virginia Tax) guidance; requirements change, so confirm current fees and forms at the agency site. Next step in the roadmap: choosing and verifying a supplier.