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Virginia Regulatory Town Hall

Final Text

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Action:
Repeal of the Motor Vehicle Fuel Sales Tax Regulation.
Stage: Final
 
23VAC10-240

CHAPTER 240
MOTOR VEHICLE FUEL SALES TAX REGULATIONS (REPEALED)

23VAC10-240-10

23VAC10-240-10. Administrative rulings. (Repealed.)

A dealer may appeal in writing to the Tax Commissioner for a ruling when there is a question about the application of the tax to a specific situation. The dealer must provide the Commissioner with all the facts: the names of individuals, firms or corporations involved; type, location and value of property; and any other relevant information. The dealer may argue for the interpretation of the law most favorable to him.

A dealer who acts on a written ruling that is later revoked or set aside by the courts or the Commissioner will have acted in good faith. A written ruling, however, becomes invalid if later changed by an amendment to the law, a court decision, or a rule or regulation issued by the Commissioner.

23VAC10-240-70

23VAC10-240-70. Bonds. (Repealed.)

The Department of Taxation may require any person subject to the tax to file a cash or surety bond to secure the payment of any tax, penalty, or interest due or which may become due.

23VAC10-240-80

23VAC10-240-80. Brackets for collection of the tax. (Repealed.)

The rate of the tax is 2.0% on the sales price of motor vehicle fuel, which includes the federal tax and state tax on motor fuels. The rate increase scheduled to go into effect July 1, 1982, was repealed. The tax must be included in the unit measure of fuel when retail sales of fuels are made through a pump and the bracket system below must be used for determining the proper amount of tax to be added to the sales price of each unit. The bracket system does not relieve the dealer from the liability to pay an amount equal to 2.0% of his gross taxable sales.

 

Price Per Unit Before Sales Tax

 

Tax

 

 

$ .000 - .024

 

$.000

 

 

.025 - .074

 

.001

 

 

.075 - .124

 

.002

 

 

.125 - .174

 

.003

 

 

.175 - .224

 

.004

 

 

 

 

 

.225 - .274

 

.005

 

 

.275 - .324

 

.006

 

 

.325 - .374

 

.007

 

 

.375 - .424

 

.008

 

 

.425 - .474

 

.009

 

 

 

 

 

.475 - .524

 

.010

 

 

.525 - .574

 

.011

 

 

.575 - .624

 

.012

 

 

.625 - .674

 

.013

 

 

.675 - .724

 

.014

 

 

 

 

 

.725 - .774

 

.015

 

 

.775 - .824

 

.016

 

 

.825 - .874

 

.017

 

 

.875 - .924

 

.018

 

 

.925 - .974

 

.019

 

 

 

 

.975 - 1.024

 

.020

 

 

1.025 - 1.074

 

.021

 

 

1.075 - 1.124

 

.022

 

 

1.125 - 1.174

 

.023

 

 

1.175 - 1.224

 

.024

 

 

 

 

 

1.225 - 1.274

 

.025

 

 

1.275 - 1.324

 

.026

 

 

1.325 - 1.374

 

.027

 

 

1.375 - 1.424

 

.028

 

 

1.425 - 1.474

 

.029

 

 

 

 

 

1.475 - 1.524

 

.030

 

 

1.525 - 1.574

 

.031

 

 

1.575 - 1.624

 

.032

 

 

1.625 - 1.674

 

.033

 

 

1.675 - 1.724

 

.034

 

 

 

 

 

1.725 - 1.774

 

.035

 

 

1.775 - 1.824

 

.036

 

 

1.825 - 1.874

 

.037

 

 

1.875 - 1.924

 

.038

 

 

1.925 - 1.974

 

.039

 

 

 

 

 

1.975 - 2.024

 

.040

 

 

2.025 - 2.074

 

.041

 

 

2.075 - 2.124

 

.042

 

 

2.125 - 2.174

 

.043

 

 

2.175 - 2.224

 

.044

 

 

 

 

 

2.225 - 2.274

 

.045

 

 

2.275 - 2.324

 

.046

 

 

2.325 - 2.374

 

.047

 

 

2.375 - 2.424

 

.048

 

 

2.425 - 2.474

 

.049

 

 

 

 

 

2.475 - 2.524

 

.050

 

 

2.525 - 2.574

 

.051

 

 

2.575 - 2.624

 

.052

 

 

2.625 - 2.674

 

.053

 

 

2.675 - 2.724

 

.054

 

 

 

 

 

2.725 - 2.774

 

.055

 

 

2.775 - 2.824

 

.056

 

 

2.825 - 2.874

 

.057

 

 

2.875 - 2.924

 

.058

 

 

2.925 - 2.974

 

.059

 

 

An example of the use of the bracket for determining the proper amount of tax to be added to the unit sales price of fuel is as follows:

 

Unit Cost of Fuels from Refiner
Including the Federal Tax and State
Tax on Motor Fuels
Mark-up
Sales Price Before Tax 
Amount of Tax From Bracket
Price Per Unit Including 2% tax 



$1.062
$ .153
$1.215
$ .024
$1.239

The tax on retail sales of fuels that are not made through a pump is computed at a straight 2%. One-half cent or more is treated as one cent. (See 23VAC10-240-470 regarding wholesalers.)

23VAC10-240-90

23VAC10-240-90. Cash discounts. (Repealed.)

Any person making retail sales of fuel who allows a discount against the pump price shall compute the tax on the discounted price. If the tax is not included in the pump price, the tax shall be charged on the discounted price per unit using the brackets for collection set forth in 23VAC10-240-80. If the tax is included in the pump price, no tax calculation will be made at the time of sale. In computing tax due, the dealer shall subtract cash discounts from gross fuel sales and divide the result by 1.02 to determine the base for computing the tax. This base shall be multiplied by .02 to determine the tax due.

23VAC10-240-110

23VAC10-240-110. Certificate of registration. (Repealed.)

A. Generally. Every person making retail sales of motor vehicle fuel whereby delivery is made within a transportation district is required to file an application for a Certificate of Registration with the Department of Taxation for collection and payment of the sales tax. Appropriate application forms are available from the department. A separate application for a Certificate of Registration is required for each place of business. ("Place of business" is defined in 23VAC10-240-320.)

Any person who purchases motor vehicle fuel for resale and withdraws any fuel from an inventory located within a transportation district for use or consumption is required to register for payment of the tax on such withdrawals.

Any person who gives an exemption certificate for the purchase of motor vehicle fuel and makes a taxable use of any portion of the fuel taken from a storage facility located within a transportation district is required to register for payment of the tax on the portion of the fuel that is used in a taxable manner.

B. Issuance of Certificate of Registration. The Department of Taxation will review and approve an application for registration and issue the dealer an official Certificate of Registration for the specific place of business noted in the application. The Certificate of Registration is not transferable and is valid only for the designated dealer and place of business. It must always be displayed conspicuously at the appropriate place of business.

If a dealer ceases to conduct his business at the place indicated on the Certificate of Registration, the certificate immediately expires. The dealer is required to notify the Department of Taxation in writing within 30 days and return the Certificate of Registration. However, if the dealer wants to relocate his place of business, he must inform the department in writing and return the certificate so a revised certificate may be issued. For successor upon sale of business, see 23VAC10-240-380; for trustees, etc., see 23VAC10-240-440.

C. Changes in ownership or corporate structure.

1. If an individual or a partnership changes to a corporation, the corporation must apply for and obtain a Certificate of Registration.

2. If a corporation changes to a sole proprietorship or to a partnership, the sole proprietorship or the partnership must apply for and obtain a Certificate of Registration.

3. If a partnership adds or drops a partner and the partnership retains the same name and at least one of the original partners, the new partnership is only required to inform the Department of Taxation of the names of all partners under the change. If only the name of the partnership changes, a revised Certificate of Registration will be issued. If none of the partners in the old partnership remains a partner in the new partnership, the new partnership must apply for and obtain a Certificate of Registration.

4. If a partnership becomes a sole proprietorship, the proprietor must apply for and obtain a Certificate of Registration.

5. If a sole proprietorship becomes a partnership, the partnership must apply for and obtain a Certificate of Registration.

6. If a corporation changes its name without change in corporate structure, a revised Certificate of Registration may be issued.

7. If a subsidiary corporation which is a registered dealer consolidates with its parent corporation which is not a registered dealer, and the parent corporation continues the place of business in the parent corporation's name, the parent corporation must apply for and obtain a Certificate of Registration.

8. If a parent corporation which is a registered dealer forms a subsidiary corporation, and transfers to the subsidiary corporation a place of business from which motor vehicle fuel is delivered into a transportation district, the subsidiary corporation must apply for and obtain a Certificate of Registration.

9. If corporation "A" which is a registered dealer merges with corporation "B" which is not a registered dealer, and corporation "B" (the surviving corporation) continues the place of business in "B's" name, corporation "B" must apply for and obtain a Certificate of Registration.

10. If corporation "A" and corporation "B" are both registered dealers, and they form corporation "C", and both "A" and "B" merge with corporation "C", which continues the place or places of business, corporation "C" must apply for and obtain a Certificate of Registration for each place of business.

11. If corporation "A" and corporation "B" are both registered dealers, and they merge into one corporation under a name different from the name of corporation "A" and different from the name of corporation "B", the merged corporation must apply for and obtain a Certificate of Registration for each place of business.

23VAC10-240-120

23VAC10-240-120. Collection of tax by dealers from their customers. (Repealed.)

A. Generally. The tax must be added to the sales price of fuel and paid to the state by the dealer. Thereafter, the tax is a debt from the purchaser to the dealer until paid and is recoverable at law in the same manner as other debts.

B. Advertising absorption of tax by dealers is prohibited. It is a misdemeanor for a dealer to advertise or hold out to the public in any manner, directly or indirectly, that he will absorb all or any part of the tax, or that he will relieve the purchaser of the payment of all or any part of the tax except as authorized by the bracket system in 23VAC10-240-80.

C. Erroneous collection of tax on nontaxable transactions. Any dealer collecting the tax on nontaxable transactions must transmit to the Department of Taxation such erroneously or illegally collected tax unless he can show that the tax has been refunded to the purchaser or credited to the purchaser's account.

23VAC10-240-160

23VAC10-240-160. Contractors. (Repealed.)

The tax applies to motor vehicle fuel sold to real estate and highway construction contractors. If a contractor is licensed by the Department of Motor Vehicles as a supplier, he may purchase all fuel tax-exempt. However, a supplier must report all fuel used for on-highway purposes and pay the tax thereon. As to refund for nonhighway use, see 23VAC10-240-350.

23VAC10-240-170

23VAC10-240-170. Credit sales. (Repealed.)

Any dealer making charge or credit card sales of fuel must report the total selling price and pay the applicable tax for the taxable period in which the customer takes delivery of the fuel. For example, if a customer takes delivery of fuel in July and presents a credit card as payment, the dealer must report and pay the tax on the July return even though reimbursement from the credit card company is received in August.

23VAC10-240-180

23VAC10-240-180. Dealer defined. (Repealed.)

The term dealer includes every person who:

1. Sells motor vehicle fuel at retail, or who offers motor vehicle fuel for sale at retail, or who has motor vehicle fuel in his possession for sale at retail whereby delivery of the motor vehicle fuel is made within a transportation district.

2. Has sold at retail motor vehicle fuel whereby delivery was made within a transportation district.

3. As a representative, agent, or solicitor, of an out-of-state principal, solicits, receives and accepts orders from persons in this State for future delivery of motor vehicle fuel within a transportation district and whose principal refuses to register as a dealer.

4. Withdraws motor vehicle fuel from a resale inventory located within a transportation district for use or consumption. (See 23VAC10-240-460.)

5. Gives an exemption certificate for the purchase of motor vehicle fuel and makes a taxable use of any portion of the fuel taken from a storage facility located within a transportation district.

NOTE: A refiner, commission distributor or independent jobber, who sells at wholesale and retail is a retailer as to his retail sales.

23VAC10-240-190

23VAC10-240-190. Extension of time for filing return and paying tax. (Repealed.)

A dealer may apply in writing to the Department of Taxation for an extension of time for filing a return and paying the tax. The request must be made before the return becomes due and must state the necessity for additional time. An extension may be granted to the end of the calendar month in which the return is due, or for a period not exceeding 30 days. Penalty and interest will not be charged during the period of extension, except that interest will accrue on the tax at the rate prescribed in Section 6621 of the Internal Revenue Code where the extension is granted beyond the end of the calendar month in which the return is due. Dealer's compensation will be allowed provided the return is filed and the tax paid before the expiration of the extension. Any dealer who fails to file the return within the extended time and to pay the full amount required will be treated as if no extension had been granted.

23VAC10-240-220

23VAC10-240-220. Imposition of tax. (Repealed.)

The motor vehicle fuel sales tax is imposed upon all retail sales of motor vehicle fuel whereby delivery is made within a transportation district except when such retail sales are specially exempt from the Virginia Retail Sales and Use Tax Act (ยง 58.1-600 et seq. of the Code of Virginia). As to motor vehicle fuel, see 23VAC10-240-260.

Fuel which is furnished in a vehicle at the time of sale and included in the purchase price for measuring the motor vehicle sales and use tax may be purchased exempt from the tax. Fuel which is used in a taxable manner, such as in a demonstrator vehicle, or a leased vehicle, is subject to the tax. As to rented vehicles, see 23VAC10-240-270.

23VAC10-240-230

23VAC10-240-230. Interstate and intrastate sales. (Repealed.)

The tax applies to all retail sales of motor vehicle fuel in a transportation district regardless of any subsequent use in interstate or intrastate commerce.

The tax does not apply to:

1. Sales of fuel delivered outside the state or transportation district in the seller's vehicle;

2. Sales of fuel delivered outside the state or transportation district by an independent trucker hired by the seller;

3. Sales of fuel delivered by the seller to a common carrier or a licensed contract carrier for transportation outside the state or transportation district;

4. Purchases for resale and immediate transportation out of this state or a transportation district provided a valid certificate of exemption is secured by the Virginia seller.

23VAC10-240-250

23VAC10-240-250. Motor vehicle defined. (Repealed.)

For the purposes of the motor vehicle fuel sales tax, "motor vehicle" shall mean:

All automotive or self-propelled vehicles, engines or machines, which are operated or propelled by internal combustion of gasoline, distillate or other volatile or inflammable liquid fuels; and all vehicles, engines, machines or mechanical contrivances, which are propelled by internal combustion engines or motors upon which or by which any person or property is or may be transported or drawn upon a public highway but shall not include aircraft.

23VAC10-240-260

23VAC10-240-260. Motor vehicle fuel defined. (Repealed.)

Motor vehicle fuel subject to the motor vehicle fuel sales tax are those fuels subject to tax under Chapter 21 of Title 58.1 of the Code of Virginia, except aviation fuel or any type of fuel used in an aircraft, rocket or similar device.

For the purposes of this tax, "motor vehicle fuel" shall mean:

All products commonly or commercially known, advertised, offered for sale, sold or used as gasoline, including casinghead or natural gasoline, and all other types of additives when mixed or blended into gasoline, regardless of their classification of uses; and all combustible gases and liquid, used or suitable for use in any internal combustion engine or motor for the generation of power to propel motor vehicles on the public highways, except aviation fuel or any type of fuel used in an aircraft, rocket or similar device.

23VAC10-240-290

23VAC10-240-290. Out-of-state dealers. (Repealed.)

Every person outside this state who makes retail sales of motor vehicle fuel for delivery into a transportation district is required to register and to collect and pay the tax. Such dealers must file returns and perform all other duties required of dealers in this state. For certificates of registration see 23VAC10-240-110.

23VAC10-240-320

23VAC10-240-320. Place of business. (Repealed.)

For determining the place of business from which a retail sale is made, "place of business" means the business location that first takes the purchaser's order for motor vehicle fuel whereby the delivery is made within a transportation district.

The term "place of business" includes, but is not limited to, a store, a sales or other office, a warehouse or any storage facility. As to out-of-state dealers see 23VAC10-240-290; as to situs of sale, see 23VAC10-240-410.

23VAC10-240-350

23VAC10-240-350. Refunds. (Repealed.)

A. Refunds for nonhighway use. Any person who pays the motor vehicle fuel sales tax and receives a refund from the Department of Motor Vehicles for taxes imposed under Chapter 21 of Title 58.1 of the Code of Virginia may within 30 days from receiving the refund file a claim with the Department of Taxation for the 2.0% motor vehicle fuel sales tax. Claims received more than 30 days from receipt of the motor fuel or special fuels tax refund will not be honored unless the fuel is specifically exempt from the motor vehicle fuel sales tax. Refunds authorized will be for the amount of tax paid by the person filing the claim.

B. Refunds on exempt transactions. When any person pays the motor vehicle fuel sales tax to a dealer and the use of the fuel is specifically exempt, such person may file a claim for refund with the dealer to whom the tax was paid. The dealer may then file a claim for refund with the Department of Taxation. The dealer must show that the tax was paid to the department, collected from his customer and subsequently refunded to his customer. Refunds authorized will be for the amount of tax paid by the dealer on this return less any applicable dealer discount. Refunds cannot be authorized on exempt transactions unless the dealer files a claim within three years from the last day prescribed by law for the timely filing of the return on which the tax was paid to the department.

Forms for filing claims for refund of the motor vehicle sales tax will be furnished by the department upon request.

23VAC10-240-370

23VAC10-240-370. Returns and payment of tax. (Repealed.)

A. Generally. Every dealer is required to file a return on or before the 20th day of the month following each reporting period even if no tax is due. Returns are prescribed and furnished by the Department of Taxation.

In the case of dealers regularly keeping books and accounts on the basis of an annual period that varies from 52 to 53 weeks, reporting consistent with such accounting period is acceptable, provided a satisfactory explanatory statement is attached to the dealer's first return filed under such annual accounting period.

B. Schedule of Retailer Purchases for Resale. Every refiner, commission distributor, independent jobber or other person who makes sales of fuel to customers for resale shall file monthly schedule FT-102B, Schedule of Retailer Purchases for Resale, which includes the following information regarding purchases of fuel by customers who furnish a resale certificate of exemption: (1) name and address of customer furnishing a resale certificate of exemption; (2) customers certificate of registration number issued for collection of the motor vehicle fuel sales tax and as shown on the resale certificate of exemption; (3) number of gallons of fuel sold to each customer; (4) total selling price; (5) date of sale. The schedule is required to be filed by the 20th of the month following each reporting period.

C. Payment to accompany dealer's return. At the time of filing the return, the dealer must pay the amount of tax due. Failure to pay the tax will cause it to become delinquent.

D. Dealer's compensation or discount. As compensation for accounting for and paying the tax, a dealer is allowed 3.0% of the amount of tax due in the form of a deduction provided the amount due was not delinquent at the time of payment. For extensions, see 23VAC10-240-190; for penalties and interest, see 23VAC10-240-300.

23VAC10-240-390

23VAC10-240-390. Sales price and cost price defined. (Repealed.)

"Sales price" means the total amount for which motor vehicle fuel is sold including the federal tax and state tax on motor fuels.

"Sales price" does not include finance or transportation charges on a retail sale provided such charges are separately stated. Nor does sales price include the motor vehicle fuel sales tax.

"Cost price" means the actual cost of fuel including the federal tax and state tax on motor fuels and excluding finance or transportation charges when separately stated and the motor vehicle fuel sales tax.

23VAC10-240-410

23VAC10-240-410. Situs of sale. (Repealed.)

The "situs of sale" shall mean the delivery point of motor vehicle fuel.

Example 1: An order is placed for fuel with an office of an independent jobber or a commission distributor located outside a transportation district whereby the fuel is delivered within a transportation district. The situs of this sale is within the transportation district.

Example 2: An order is placed for fuel with an office of an independent jobber or a commission distributor located within a transportation district whereby the fuel is delivered outside a transportation district. The situs of this sale is outside a transportation district.

23VAC10-240-440

23VAC10-240-440. Trustees, receivers, assignees, executors and administrators. (Repealed.)

A trustee, receiver, assignee, executor or administrator who continues to operate, manage or control a business engaged in making retail sales of fuel must make application for a new Certificate of Registration except for a corporation which continues to exist as the same legal entity. The tax must be collected and paid like any other dealer. It is immaterial that such officer or person may have been appointed by a court.

The personal representative of a decedent sometimes finds it necessary, in the course of his administration of an estate, to sell some or all of the tangible personal property coming into his hands as executor or administrator. A personal representative doing this, including a sheriff or sergeant who is acting as administrator is not required to register to collect the tax on such sales.

23VAC10-240-470

23VAC10-240-470. Wholesalers. (Repealed.)

A wholesaler (refiner, commission distributor or independent jobber), as distinguished from a retailer, is a seller who sells for resale. If a wholesaler sells to any user or consumer, however large or small, he becomes a retailer for those sales. When a wholesaler makes retail sales to a consumer in bulk quantities whereas the tax is not included in the retail pump price, the tax is computed at a straight 2.0% on the sales price, including the federal tax and state tax on motor fuels and it must be separately stated from the selling price. One-half cent or more is treated as one cent. When retail sales are made through a pump, the bracket system in 23VAC10-240-80 must be used for determining the proper amount of tax to be included in the unit price. For Records, see 23VAC10-240-340.

23VAC10-240-9998

FORMS (23VAC10-240)

Motor Vehicle Fuel Sales Tax Dealer's Application for Registration, Form FT-100 (rev. 12/06).

Business Registration Application, Form R-1 (rev. 3/08).

Virginia Motor Vehicle Fuel Sales Tax Worksheet and Instructions, Form FT-101 (rev. 12/06).

Virginia Motor Vehicle Fuel Sales Tax Return, Form FT-102 (rev. 12/06).

Schedule of Motor Vehicle Fuel Sales Tax, Form FT-102A (rev. 7/05).

Virginia Motor Vehicle Fuel Sales Tax Schedule of Retailer Purchases for Resale, Form FT-102B (rev. 10/07).

Virginia Motor Vehicle Fuel Sales Tax Bracket System, Form FT-106 (rev. 9/05).

Certificate of Exemption (For persons who purchase fuel in the Cities of Alexandria, Manassas, Manassas Park, Fairfax,...), Form FT-200 (rev. 6/00).

Certificate of Registration, Form ST-4 (rev. 2/08).

Sales and Use Tax Certificate of Exemption (For dealers who purchase tangible personal property for resale, lease or rental), Form ST-10 (rev. 10/99).

Sales and Use Tax Certificate of Exemption (For catalogs and other printed materials distributed outside of Virginia; property delivered to factor or agent for foreign export; advertising for placement in media; advertising supplements), Form ST-10A (rev. 6/95).  

Sales and Use Tax Certificate of Exemption (For manufacturing, processing, refining, converting, mining, basic research and research and development in experimental or laboratory sense, or certified pollution control equipment; equipment, materials or supplies used in the production of a publication issued at least quarterly; high speed electrostatic duplicators; materials, containers, etc. for future used for packaging tangible personal property for shipment or sale), Form ST-11 (rev. 6/06).

Sales and Use Tax Certificate of Exemption (For use by construction contractors and non-manufacturers when purchasing tangible personal property for usage directly in manufacturing products for sale or resale which are exempt from the tax; incorporation into real property in another state or foreign country which could be purchased free from the tax in such state or country; agricultural production, to be affixed to real property owned or leased by a farmer engaged in agricultural production for market), Form ST-11A (rev. 5/06).

Sales and Use Tax Certificate of Exemption (For use by a semiconductor manufacturer), Form ST-11B (rev. 5/06).

Sales and Use Tax Certificate of Exemption (For use by the Commonwealth of Virginia, a political subdivision of the Commonwealth of Virginia, or the United States), Form ST-12 (rev. 10/06).

Sales and Use Tax Certificate of Exemption (For use by certain medical related organizations), Form ST-13 (rev. 10/06).

Sales and Use Tax Certificate of Exemption (For use by nonprofit churches), Form ST-13A (rev. 6/07).

Sales and Use Tax Certificate of Exemption (For use exclusively by an out-of-state dealer who purchases tangible personal property in VA for immediate transportation out of VA in his own vehicle for resale outside VA), Form ST-14 (rev. 3/99).

Sales and Use Tax Certificate of Exemption (For use exclusively by an out-of-state dealer who purchases livestock in VA for immediate transportation out of VA for resale outside VA), Form ST-14A (rev. 1/99).

Sales and Use Tax Certificate of Exemption (For use by individuals purchasing heating oil, artificial or propane gas, firewood or coal for domestic consumption), Form ST-15 (rev. 9/05).

Sales and Use Tax Certificate of Exemption (For use by watermen who extract fish, bivalves, or crustaceans from waters for commercial purposes), Form ST-16 (rev. 9/05).

Sales and Use Tax Certificate of Exemption (For use by harvesters of forest products), Form ST-17 (rev. 7/99).

Sales and Use Tax Certificate of Exemption (For use by farmers engaged in agricultural production), Form ST-18 (rev. 5/06).

Sales and Use Tax Certificate of Exemption (For use by shipping lines engaged in interstate or foreign commerce, and by shipbuilding companies engaged in building, converting or repairing ships or vessel), Form ST-19 (rev. 6/05).

Sales and Use Tax Certificate of Exemption (For use by certain public service corporations, commercial radio, and television companies, cable television systems, taxicab operators and certain airlines), Form ST-20 (rev. 9/04).