VIRGINIA SALES & USE CERTIFICATE OF EXEMPTION

Sales And Use Tax Exemption

Many of the expenses incurred in the purchase of production-related supplies or equipment are exempt from the state’s 4% sales and use tax. This exemption is realized immediately and can be obtained by submitting a form to the merchant at the time of sale. To receive the exemption, download the “Commonwealth of Virginia Sales and Use Tax Certificate of Exemption” from the link below and present it when you purchase a qualified item. In most cases, the merchant will keep a copy on file for future reference. Some of the major items covered by the Sales and Use Tax Exemption include purchasing and developing film including movie film; materials used to construct costumes, props or scenery; equipment rentals; heating and air conditioning used on the set; scripts, musical scores or storyboards; drafting and design supplies. For more information about Virginia’s tax regulations, contact:

Steve Klos
Policy Analyst
Office of Tax Policy Virginia
Virginia Department of Taxation

Phone: (804) 371-2336

Email: stephen.klos@tax.virginia.gov

Website: www.tax.virginia.gov

Lodging Exemptions

After 90 consecutive days, stays in a Virginia hotel or motel will be exempt from the state’s lodging tax on the entire stay. Residents must pay the taxes to the hotel until the stay exceeds 90 days. After that time, lodging tax will no longer be charged and the amount already paid will be credited back to the bill.

Many counties and cities in Virginia charge an additional lodging tax, often referred to as a transient occupancy tax, and the laws governing these taxes vary greatly by locality. As a general rule, however, most localities will exempt residents of hotels and motels from the tax after a stay of 30 consecutive days or more. To find out the specific regulations of the locality in which you are planning to stay, contact the local film liaison for that area. A list of film liaisons can be found by clicking on specific regions in our Virginia map here.