How to Receive Sales Tax Exemption on PPE Purchases

Date: April 30, 2021

NFIB along with several business organizations pushed for legislation to provide sales tax relief for businesses when purchasing personal protection equipment (PPE) items. In response, the Virginia General Assembly passed legislation this year that exempts qualifying business-related PPE purchases from sales tax.

The temporary exemption is available for purchases made beginning March 11, 2021. The exemption will end the day after the last of the Governor’s COVID-19 executive orders expire. The legislation does not allow for refunds of tax paid on purchases of PPE made prior to March 11, 2021.

To claim the exemption, a qualifying business must complete a Form ST-13T exemption certificate and provide it to their vendor to be kept on file. For more information, including the Exemption Certificate, see the Sales Tax Exemptions page.


Examples of qualifying products include but are not limited to: face coverings and masks; disinfecting products; gloves; hand sanitizer; temperature-checking devices, and more. For a full list of qualifying products, see the Guidelines for Retail Sales and Use Tax Exemption for Personal Protective Equipment.  

A business must have a COVID-19 safety protocol in place to qualify for this exemption. See the Guidelines for Retail Sales and Use Tax Exemption for Personal Protective Equipment for more information on these protocols and additional guidance.   

If you have any questions, please contact the Tax Department’s Customer Services at 804.367.8037.

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