23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-210-3074
Research; use of exemption certificates
Official textlaw.lis.virginia.gov
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.
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Nearby sections (25 sections)
- 10-210-2090 · Pollution control equipment and facilities
- 10-210-3000 · Premiums and gifts
- 10-210-3010 · Printing
- 10-210-3020 · (Repealed.)
- 10-210-3030 · Radio and television broadcasting
- 10-210-3040 · Refunds
- 10-210-3050 · Repair businesses
- 10-210-3060 · Repossessed goods
- 10-210-3070 · Research; general provisions
- 10-210-3071 · Research; extent of the exemption
- 10-210-3072 · Research; taxable and exempt items
- 10-210-3073 · Research; contractors
- 10-210-3074 · Research; use of exemption certificates
- 10-210-3080 · Returned goods
- 10-210-3090 · Sale or quitting of business; successor business
- 10-210-4000 · (Repealed.)
- 10-210-4010 · (Repealed.)
- 10-210-4020 · Schools and colleges, certain educational institutions…
- 10-210-4030 · (Repealed.)
- 10-210-4040 · Services
- 10-210-4050 · Ships or vessels used or to be used exclusively or…
- 10-210-4060 · (Repealed.)
- 10-210-4070 · Sign manufacturers and painting
- 10-210-4080 · (Repealed.)
- 10-210-5060 · Tobacco products