Buying

Virginia Sales Tax / Tax Exemptions

Virginia state sales tax is 5%.  The 5% tax will be added to the final auction price unless the buyer is tax exempt and has a valid Sales and Use Tax Certificate of Exemption Form on file with us (VA Dept. of Taxation Form ST-10 for Virginia dealers, or Form ST-14 for Out-of-State dealers). 

The state of Virginia does honor tax exemption numbers from other states.  In order for us to accept a Form ST-14 from an Out-of-State dealer, the dealer must also show proof of the registration or license number. 

SALES & USE TAX Certificate of Exemption Forms 

• ST-10: For use by 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.
  
  
  • Valid 15-digit VA Sales & Use Tax Exemption number is required.
  • A current, fully completed and signed form must be on file with us (if any information on the form has changed, a new form must be completed)
• ST-14: For use exclusively by an OUT-OF-STATE dealer who purchases tangible personal property in Virginia for immediate transportation out of the Commonwealth of Virginia in his own vehicle for resale outside the state of Virginia.
  
  
  • A new form must be fully completed and signed for each auction (one form will include a date span to cover any multiple-day auctions), AND
  • The dealer must show proof of the registration or license number (as stated on the Form ST-14, "This Certificate must not be accepted by the Virginia supplier unless proof of the registration of license number held by the out-of-state dealer is furnished to the Virginia supplier.") 

15-DIGIT VIRGINIA TAX NUMBER

In 2006 the VA Department of Taxation began changing all VA dealer tax numbers to a 15-digit number and by 2008, all numbers had been updated. 

To date, many VA dealers are still unaware of the change to their numbers although a notice was placed in the front of the VA Dept. of Taxation form ST-9 booklet and also on www.tax.virginia.gov when the change was in process.

If you pay your sales tax using the ST-9 booklet, please look for your new 15-digit "account number."  If you pay your sales tax online, look in the upper right corner after you login, and you should see your new number listed there. 

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TAX ON SHIPPED ITEMS

Any item purchased by an off-site bidder (e.g. absentee bid, telephone bid) that is shipped out of the state of Virginia IS NOT subject to VA sales tax.

EXCEPTION: The buyer is a Virginia resident who is not tax exempt.

Any item purchased in person at our gallery and then shipped, either in state or out of state, IS subject to VA sales tax, because the item was purchased in the state of Virginia. 

EXCEPTION: The buyer has a valid tax exemption form on file with us as stated above.

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BUYING:

AUCTION TERMS & CONDITIONS

VIRGINIA SALES TAX / TAX EXEMPTIONS

TYPES OF BIDDING

AFTER THE AUCTION