Examples of documentation:

Virginia Retail Sales Tax Exempt Certificate – Customers requesting to make tax exempt purchases must provide you with one of the following…

  • ST 10 (Items purchased for resale)
  • ST 12 (Governmental Entity - City of Charlottesville, Albemarle County, Commonwealth of Virginia, Federal Government)
  • ST 13 (Non-Profit Entity – 501(c)(3) entities designated by the IRS)

In addition to the certificate(s), transaction totals must be included as well.

*For employee meals, attach a monthly recap of totals.  This can be from Quickbooks or your point-of-sale system.

**When a governmental agency or non-profit organization claims an exemption, the bill must be paid with a check, credit card or purchase order in the name of the agency/organization for the exemption to be approved.  If an individual claims an exemption in the name of the agency/organization but pays with cash, a personal check, or their own credit card, the exemption is not valid and will be disallowed. 

Retail sales of items like gift cards, hats, t-shirts, bottles of wine, factory sealed beer or distilled spirits should be included in your total gross receipts on the return, but then deducted out.  Include a line item accounting of these type of sales and a monthly source recap.  For example:  HATS - $25.00, GIFT CARDS - $30.00, BOTTLED WINE: $65.00

Show All Answers

1. What is considered a “restaurant”?
2. What is considered a “meal” that is subject to the Meals Tax?
3. How is meals tax filed and assessed? When is Meals Tax due?
4. Can I file and pay online?
5. What is the Seller’s Discount?
6. Does the meal, or prepared food, have to be consumed on the premises of the business where it is purchased to be taxable?
7. Does a caterer have to collect and remit Meals Taxes to the City of Charlottesville?
8. Are beverages such as soda, beer, water and others that are in a can, bottle or other factory sealed container subject to the meals tax?
9. Are there any exemptions to the Meals Tax?
10. How do I claim exempt sales?
11. Examples of documentation:
12. Are gratuities subject to the Meals Tax?