Cigarette retailers and wholesale dealers must use the Cigarette Resale Certificate of Exemption (ST-10C) issued by Virginia Tax to buy cigarettes tax exempt for resale in Virginia. 

Form ST-10 is not accepted for these purchases.

How to apply for an exemption certificate (ST-10C)

Full application process

You must meet the following requirements: 

  • Be registered as Retail Sales and Use Tax dealer or wholesale dealer and be in good standing with us. 
  • Have a physical place of business in Virginia that meets specific requirements: 
    • Retail cigarettes are sold on a regular basis. 
    • All local zoning regulations are met. 
    • Fully equipped sales and office space is at least 250 square feet in a permanent, enclosed building zoned for retail business. 
    • All records regarding the purchase, sale, storage, handling, or transporting of cigarettes are stored at the business location.  
    • A sign with business hours is displayed, and the business is open during those hours. 
    • The business doesn't share space with any other taxpayer who has been issued a cigarette exemption certificate.
  • Have a local business license for each place of business as required by the locality. 
  • Provide upon request, a copy of the business corporate charter and articles of incorporation, partnership agreement, or organizational registration from the Virginia State Corporation Commission, depending on the type of business entity. 

If you meet all the requirements, complete and submit the Form ST-10C Application and include a $50 nonrefundable application fee.

We will verify your information and conduct background checks. After verification and a 30-day waiting period, we will mail you a cigarette exemption certificate for each approved business location. 

Expedited application process

To qualify for the expedited application process, you must have:

  • A valid ABC license or 
  • An Other Tobacco Product (OTP) distributor’s license or
  • A retail sales and use tax registration for a physical place of business in Virginia and have been in good standing with us for 5 years or more.

If you qualify for the expedited process, you must complete and submit the Form ST-10C Application. 

You are not required to pay the application fee, and will not be subject to a background check or waiting period.

Using Form ST-10C

  • You can use Form ST-10C to purchase cigarettes for resale in Virginia only. You cannot claim sales tax exemption for cigarettes that will be taken out of Virginia.
  • Keep records of all purchases made with your Form ST-10C as well as records of your sales of cigarettes.
  • If you close or move your business, notify us immediately.
Suspension and Revocation of Form ST-10C

Virginia Tax has the authority to suspend or revoke a cigarette resale exemption certificate that has been issued if a retailer or wholesale dealer does not follow the requirements in the guidelines. 

Validating a Form ST-10C

Please contact our Tobacco Unit at the email or phone number below to confirm the validity of a Form ST-10C.  

Questions? 

See the complete cigarette resale exemption certificate guidelines for more details. If you have questions, contact our Tobacco Unit at tobaccounit@tax.virginia.gov or call 804.371.0730.

What is a Sales Tax Account No.?

This is the account number Virginia Tax gives your business when you register for a retail sales tax account. (ex. 10-XXXXXXXXXF-001)

Why do you need my contact number?

We require a contact number in case we find any issues while processing your application. We also need the number to schedule the required site visit. Our representatives will attempt to contact you 3 times before closing your application. Once we’ve closed the application, you will need to reapply.

I received a letter regarding missing ownership information. What should I do?
  • Complete and submit Form R-3, pages 1 & 7 to add all owners/officers/partners as responsible parties, or
  • Log in to your business online services account and update your business profile with all responsible parties.
I am not a Virginia resident, but my company is registered in Virginia. Am I eligible to receive an ST-10C?

No. An ST-10C applicant must have resided in the Commonwealth for at least 1 year immediately preceding the application.

Is there an exception to the residency requirement?

At least one owner, who holds at least 10% interest in the business, must meet the Virginia residency requirement for the business to be eligible to receive an ST-10C. The owner who is a Virginia resident must sign the application and be present at the required site visit.

Note: Virginia Tax may request a copy of your operating agreement to confirm the percentage of ownership.

What documentation do you accept to prove my Virginia residency?
  • Virginia driver’s license (VA DL) issued at least 1 year ago
  • Vehicle registration
  • Personal property tax bill
  • Vehicle insurance statement
  • Utility bills (1 current and 1 from a year ago)
  • Mortgage statement
  • Residential lease agreement (signed)
I am applying for an ST-10C but am on a payment plan for an outstanding balance. Am I still eligible to receive my ST-10C?

No. Before submitting a new application, you need to pay in full all outstanding balances.

Your records include a person who is no longer an owner of the company. How can I get them removed?

Complete and submit Form R-3, pages 1 & 7 to “Remove Responsible Party.”

I was convicted of a felony 20 years ago. Do I qualify for the ST-10C

No. Any felony conviction makes you ineligible to receive an ST-10C.

I’ve lost my ST-10C. How do I get a copy?

If you have lost your ST-10C, email tobaccounit@tax.virginia.gov with the following information to request a replacement (we do not issue copies):

Notice to Virginia Tax: 

I am requesting a replacement ST-10C Cigarette Resale Exemption Certificate as mine is lost. 

Certificate Number (optional): ____________________
FEIN/Sales Tax Account Number: ______________________
Business Name: ____________________________
Business Address: __________________________
Cigarette Supplier(s): _____________________

Once we receive the replacement request, the previous certificate will no longer be valid. If you happen to find the original, please discard it as any attempt to use it will constitute a violation of Va. Code § 58.1-623.2. Once we have issued the replacement, it may take up to 10 business days for your new ST-10C to arrive at your sales tax mailing address of record.

To avoid a lapse in exempt purchases, provide your cigarette supplier with the replacement certificate as soon as possible.
 

My ST-10C expires next month. How do I apply for a renewal?

We automatically issue renewals to the sales tax mailing address of record as long as your sales tax and tobacco tax accounts are in good standing.

I owe an outstanding balance on another sales tax account. Will I still get my renewal?

You will only receive your renewal if you:

  • Initiate a payment plan for the amount you owe, or
  • Pay the outstanding balance in full prior to the expiration date on the ST-10C.
My ST-10C has expired and I have not received my renewal. What do I do?

Contact the Tobacco Unit at tobaccounit@tax.virginia.gov or 804.371.0730 to verify if a renewal was sent.