Sales and Use Tax Certifications of Exemption
William & Mary and the Virginia Institute of Marine Science, as the Commonwealth of Virginia public institutions, qualify for the Virginia retail sales and use tax exemption on purchases of tangible personal property for the use or consumption by W&M and VIMS (with certain exceptions).
Therefore, all purchases made on behalf of W&M or VIMS must be made using a Commonwealth of Virginia Sales and Use Tax Certification of Exemption (Form ST-12), regardless of the method of payment or institutional funds used. It is the responsibility of the individual initiating the purchase to alert the vendor to our tax-exempt status at the time of purchase; otherwise, sales tax may be charged, and the vendor is not required to provide a refund after the sale has occurred.
Details
Our sales and use tax exemption applies to all institutional funds, including state appropriations, tuition and fees, sponsored research funds, local funds, and gifts. The exemption applies regardless of the payment method, whether by check, small purchase charge card, or electronic payment.
Purchases made for W&M and VIMS by an employee with their personal funds, who is later reimbursed, do not qualify for the exemption and will be charged sales tax. The sales tax on purchases made by employees will not be reimbursed, even if the purchase would have been exempt if paid with direct W&M or VIMS funds.
Provide ST-12 Commonwealth of Virginia Sales and Use Tax Certificate to vendors to request exemption of sales and use tax on university purchases:
