23 Va. Admin. Code § 10-210-3074 - Research; use of exemption certificates
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.
Notes
Statutory Authority
§§ 58.1-203 and 58.1-609.3(5) of the Code of Virginia.
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