{"data":{"id":"us-va/23vac10-210-3074","jurisdiction":"us-va","citation":"23VAC10-210-3074","heading":"Research; use of exemption certificates","body":"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.","path":["Title 23. Taxation","Agency 10. Department of Taxation","Chapter 210. Retail Sales and Use Tax"],"source_url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter210/section3074/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:16Z","sha256":"287d93c14018bc1feede4dbbdd6fa73574fb41626d8cbc4dc278302e7bfcafde","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-210-3073","next":"us-va/23vac10-210-3080"},"notice":"GroundRules: Original legal text. Not legal advice."}