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foregoing agricultural exemp- | tions.” "Farmers regularly engaged in selling tangible personal property at retail shall file Applications for Certificates of Registration, collect and remit the tax due." “The tax applies to retail sales of farm products, wheth er sold by farmers, peddlers or at public market, roadside stand, farm or any other place, provided such activity is regular or recurring.” Any farmer who sells at re tail in Virginia should write the Department of Taxation, Sales and Use Tax Division, P. O. Box 61, Richmond, Virginia 23215, requesting an application for a Certificate of Registration; the application should be filled out and return ed to the Department of Taxation together with a check covering the $5.00 fee for the Certificate of Registration. This fee is not recurring.” For your information I am en closing a copy of exemption certificate forms ST-15 and ST-18 which will be used by a farmer for purchase of tangi ?**P#WP* foruse in’prcwiiclrtg agricultural products for market. You will note that farmers whose sales of agricultural products exceeds $1500.00 annually use Form ST 18 (pink in color), and farm ers whose sales of agricultural products do not exceed $1500.00 annually use Form ST-15 (yellow in color). These and all other exemption certi ficate forms, are available at the office of the Commissioner of the Revenue, Mrs. Roberta Spalding . It should be noted that a dealer is required to have on file only one Form ST18 for each farmer customer; whereas, a separate form ST15 must be obtained from the farmer by the dealer to cover each tax exempt sale.” “Further information on this subject is available in “Virginia Retail Sales and Use Tax Rules and Regulations”. Every retail merchant should now have a copy of this publication.” ^
Hunt Accidents Static
Fatalities Down
There were 57 hunting accidents reportedduringthe 1965-66 fiscal year, exactly the same number reported a year earlier, according to Game Commission Safety Of
92.3%