Form ST-9 Virginia Retail Sales And Use Tax Return .
Form ST-9 Virginia Retail Sales and Use Tax ReturnFor Periods Beginning On and After January 1, 2020*VAST09120888*All Form ST-9 filers are required to file and pay electronically at www.tax.virginia.gov.See ST-9A Worksheet for return completion instructions. NameAccount Number10-AddressFiling Period (Enter month or quarter and year)City, State, ZIP CodeDue Date (20th of month following end of period)RETAIL SALES AND USE TAXA - SALESB - AMOUNT DUE1Gross Sales and/or Rentals12Personal Use23Exempt State Sales and Other Deductions34Total Taxable State Sales and Use. Line 1 plus Line 2 minus Line 3.45State - Qualifying Food Sales and Use. Enter taxable sales in Column A. MultiplyColumn A by the rate of 1.5% (.015) and enter the result in Column B.5x .015 5aState - Essential Personal Hygiene Products Sales and Use. Enter taxablesales in Column A. Multiply Column A by the rate of 1.5% (.015) and enter the resultin Column B.5ax .015 6State - General Sales and Use. Enter taxable sales in Column A (Line 4 minusLines 5 and 5a, Column A ). Multiply Column A by the rate of 4.3% (.043) and enterthe result in Column B.6x .043 7State Tax. Add Line 5, Column B, Line 5a, Column B and Line 6, Column B.78Dealer Discount. See Form ST-9A Worksheet.89Net State Tax. Line 7 minus Line 8.910Additional Regional State Sales Tax - See ST-9A Worksheet.10a Northern Virginia Regional Transportation Sales Tax. Enter total taxablesales for this region in Column A. Multiply Column A by the rate of 0.7% (.007)and enter result in Column B.10ax .007 10b Hampton Roads Regional Transportation Sales Tax. Enter total taxablesales for this region in Column A. Multiply Column A by the rate of 0.7% (.007)and enter result in Column B.10bx .007 10c Historic Triangle Regional Sales Tax. Enter total taxable sales for this areain Column A. All taxable sales reported here in Column A should also beincluded in the taxable sales reported in Column A of Line 10b. MultiplyColumn A by the rate of 1.0% (.01) and enter result in Column B.10cx .01 11Total State and Regional Tax. Add Lines 9, 10a, Column B, 10b, Column B and 10c, Column B.12Local Tax. Enter local taxable sales in Column A. Multiply Column A by the rate of1.0% (.01) and enter the result in Column B. See ST-9A Worksheet.1211x .01 ST-9 6210051Rev. 12/19Reserved for future use13Total State, Regional and Local Tax. Add Lines 11 and 12, Column B.1314Prepaid Wireless Fee. Enter number of items sold in Column A and fee due net ofDealer Discount in Column B. See ST-9A Worksheet.15Total Taxes and Fees. Add Lines 13 and 14, Column B.1516Penalty. See ST-9A Worksheet.1617Interest. See ST-9A Worksheet.1718Total Amount Due. Add Lines 15, 16 and 17.181414Declaration and Signature. I declare that this return (including accompanying schedules and statements) has been examined by me and tothe best of my knowledge and belief is true, correct and complete.SignatureDatePhone Number
New Essential Personal Hygiene Products TaxEffective January 1, 2020, certain personal hygiene products qualify for reduced sales and use tax rate. The state retail salesand use tax rate on certain personal hygiene products is one and one-half percent. The one percent local sales and usetax rate is also applicable to these purchases. This results in a combined tax rate of two and one-half percent on essentialpersonal hygiene products. Personal hygiene products subject to the reduced rate are exempt from the additional one percentsales and use tax in the Historic Triangle and the 0.7 percent tax in Northern Virginia and Hampton Roads.Essential personal hygiene products are defined as: (i) nondurable incontinence products such as diapers, disposableundergarments, pads, and bed sheets and (ii) menstrual cups and pads, pantyliners, sanitary napkins, tampons, and otherproducts used to absorb or contain menstrual flow. “Essential personal hygiene products” does not include any item that isotherwise exempt. More information is available on the website www.tax.virginia.gov.Tax in Historic Triangle RegionEffective July 1, 2018, there is an additional one percent sales and use tax in the “Historic Triangle Region,” defined as theCity of Williamsburg and the Counties of James City and York. These localities are also within the Hampton Roads Region,making the total rate 7% (6% state tax and 1% local tax) for general sales in the Historic Triangle Region. See Form ST-9Rfor more information.Definition of Qualifying FoodFood for home consumption by humans, as defined under the Food Stamp Act of 1977, 7 U.S.C. § 2012, qualifies for thereduced sales tax rate. The definition includes most staple grocery food items and cold prepared foods packaged for homeconsumption. Specifically excluded from the definition of food for home consumption are alcoholic beverages, tobacco andprepared hot foods sold for immediate consumption on and off the premises. The reduced sales and use tax rate does notapply to seeds and plants which produce food for human consumption. More information is provided in Tax Bulletin 05-7,Food Tax Rate Reduction, available on the website etins/05-7.Return and Payment Filingwww.tax.virginia.gov All ST-9 Filers must file and pay electronically unless a request for a temporary waiver is approved. Download a waiverfrom the Department’s website. Return and payment are due on 20th of month following end of period. Forms and instructions are available online for download. Please use our online services to report a change to your business or mailing address or if you discontinue business. For assistance, call (804) 367-8037.Customer Services Write to Virginia Department of Taxation, P.O. Box 1115, Richmond, VA 23218-1115.Form ST-9V(Doc ID 139)Virginia Retail Sales and Use Tax Payment VoucherDepartment Of Taxation, P.O. Box 26627, Richmond, VA 23261-66270000000000000000 1398888 000000Filing Period (Enter month or quarter and year)Form ST-9V 6201053 Rev. 11/19Account Number10-Due Date (20th of month following end of period)If paying by check, enter the total amount due fromForm ST-9 on the Voucher, Form ST-9V, and enclosethis voucher and your check with your return. Makeyour check payable to the Department of Taxation.NameAddressCity, State, ZIP CodeTotal Amount Due From Form ST-9.
Form ST-9B Virginia Schedule ofLocal Sales and Use Taxes*VAST9B118888*NameAccount NumberAddressFiling Period (Enter month or quarter and year)City, State, ZIP CodeDue Date (20th of month following end of period)10-If you are reporting consolidated sales for business locations in more than one locality or you do not have a fixed location for your business, file Form ST-9B withForm ST-9 to compute local sales for Virginia localities. Be sure to complete all columns. You must also file Form ST-9R if you are required to File Form ST-9Band you are reporting sales in the Northern Virginia, Hampton Roads or Historic Triangle Regions. See the list of locality codes and Virginia cities and countiesincluded in this form package.More information is provided in Tax Bulletin 18-3, Retail Sales and Use Tax Increase in the City of Williamsburg and Counties of James City and York, availableon the website at www.tax.virginia.gov/tax-bulletins.ALocality NameBB1CDECodeNumber ofLocations InLocalityGross SalesPersonal UseExempt State Sales& Other DeductionsPage 1 SubtotalSubtotal From Other Pages, If ApplicableGrand TotalVa. Dept. of Taxation ST-9B 6202053Rev. 04/18FLocal Taxable Salesof Fuel for DomesticConsumption(If included in E)GLocal Taxable Sales( C D - E F)
Form ST-9BPage 2Virginia Schedule ofLocal Sales and Use Taxes*VAST9B218888*NameAccount NumberAddressFiling Period (Enter month or quarter and year)City, State, ZIP CodeDue Date (20th of month following end of period)10-ALocality NamePage 2 SubtotalBB1CDECodeNumber ofLocations InLocalityGross SalesPersonal UseExempt State Sales& Other DeductionsFLocal Taxable Salesof Fuel for DomesticConsumption(If included in E)GLocal Taxable Sales( C D - E F)
Form ST-9BPage 3Virginia Schedule ofLocal Sales and Use Taxes*VAST9B318888*NameAccount NumberAddressFiling Period (Enter month or quarter and year)City, State, ZIP CodeDue Date (20th of month following end of period)10-ALocality NamePage 3 SubtotalBB1CDECodeNumber ofLocations InLocalityGross SalesPersonal UseExempt State Sales& Other DeductionsFLocal Taxable Salesof Fuel for DomesticConsumption(If included in E)GLocal Taxable Sales( C D - E F)
Form ST-9BPage 4Virginia Schedule ofLocal Sales and Use Taxes*VAST9B418888*NameAccount NumberAddressFiling Period (Enter month or quarter and year)City, State, ZIP CodeDue Date (20th of month following end of period)10-ALocality NamePage 4 SubtotalBB1CDECodeNumber ofLocations InLocalityGross SalesPersonal UseExempt State Sales& Other DeductionsFLocal Taxable Salesof Fuel for DomesticConsumption(If included in E)GLocal Taxable Sales( C D - E F)
Form ST-9RVirginia Schedule of Regional State Salesand Use TaxAccount Number*VAST9R120888*Due Date (20th of month following end of period)10-ABLocality NameCodeAlexandria City51510Arlington County51013Fairfax City51600Fairfax County51059Falls Church City51610Loudoun County51107Manassas City51683Manassas Park City51685Prince William County51153Northern Virginia RegionCGross Sales &Personal UseDExempt State Sales &Other DeductionsEQualifying FoodSales & UseFEssential PersonalHygiene Sales & UseTotals Northern VirginiaGRegional Taxable Sales( C - D - E - F)Transfer amount above toLine 10a, Col. A, Form ST-9ABLocality NameCodeChesapeake City51550Franklin City51620Hampton City51650Isle of Wight County51093James City County51095Newport News City51700Norfolk City51710Poquoson City51735Portsmouth City51740Southampton County51175Suffolk City51800Virginia Beach City51810Williamsburg City51830York County51199Hampton Roads RegionCGross Sales &Personal UseDExempt State Sales &Other DeductionsEQualifying FoodSales & UseFEssential PersonalHygiene Sales & UseTotals Hampton RoadsGRegional Taxable Sales( C - D - E - F)Transfer amount above toLine 10b, Col. A, Form ST-9Historic Triangle Region - All taxable sales reported here in Column C should also be included in the taxable sales reported in Column C ofAForm ST-9R 6201055 Rev. 07/19Locality NameHampton Roads Region Table above.BCCodeGross Sales &Personal UseJames City County51095Williamsburg City51830York County51199DEFGExempt State Sales &Other DeductionsQualifying FoodSales & UseEssential PersonalHygiene Sales & UseRegional Taxable Sales( C - D - E - F)Totals Historic TriangleTransfer amount above toLine 10c, Col. A, Form ST-9
ST-9A WorksheetVirginia Retail Sales and Use TaxNameWorksheet is for your records only. Do not mail.Filing Period (Enter month or quarter and year)Account Number10-For Periods Beginning On and After January 1, 2020 and before July 1, 2020Transfer lines from the worksheet to the corresponding line number on Form ST-9. If you are reporting consolidated sales for businesslocations in more than one locality or you do not have a fixed location for your business, file Form ST-9B with Form ST-9 to allocate salesto the appropriate Virginia locality. You must also file Form ST-9R if you are required to File Form ST-9B and you are reporting sales inthe Northern Virginia, Hampton Roads or Historic Triangle Regions.A-SALESB-AMOUNT DUERETAIL SALES AND USE TAX1 Gross Sales and/or Rentals. Enter the total gross dollar amount of items of tangiblepersonal property and/or taxable services sold or leased during the period, whether forcash or on credit, including any services that were a part of a sale, but excluding the costprice of tangible personal property defined on Line 2. Do not include sales tax in yourgross sales figure.12 Personal Use. Enter the cost price of tangible personal property purchased withoutpayment of sales tax and withdrawn from inventory for use or consumption and/or costprice of tangible personal property purchased either in or outside this state for dealer’sown use or consumption on which no sales or use tax has been paid.23 Exempt State Sales and Other Deductions. Enter the total of all exempt sales and otherdeductions (as defined below) that apply to the period covered by this return.a Enter the exempt sales amount. Exempt sales include, but are not limited to, resale,sales in interstate commerce and other sales for which an exemption certificate wasrequired; one-half the charge made for maintenance contracts that provide for bothparts and labor; and, sales of fuels for domestic consumption. An example of anexempt sale for which no exemption certificate is required is the sale of qualifyingitems sold during the sales tax holiday. Attach a schedule to the worksheet.3ab Enter sales price of tangible personal property sold and returned by customersduring this period that resulted in a refund to the customer or a credit to the customer’saccount provided such sales are included on Line 1 and not deducted on Line 3a.3bc Enter sales price of tangible personal property returned for which the state and localtaxes were paid in a prior period that resulted in a refund to the customer or a creditto the customer’s account after you have paid the state and local tax on such items.Also, include unpaid sales price of tangible personal property sold under a retainedtitle, conditional sale or similar contract that was repossessed and for which the stateand local taxes were paid in a prior period.3cd Enter sales price of tangible personal property charged off as bad debt for which thestate and local tax was paid in a prior period.3de Enter any other deductions allowed by law. Attach a list to this worksheet.3ef Subtotal. Add Lines 3a through 3e.3f4 Total Taxable State Sales and Use. Line 1 plus Line 2 minus Line 3f.45 State - Qualifying Food Sales and Use. Enter qualifying taxable food sales in ColumnA. Multiply Column A by the rate of 1.5% (.015) and enter the result in Column B.5x .015 5a State - Essential Personal Hygiene Products. Enter qualifying taxable personalhygiene products sales in Column A. Multiply Column A by the rate of 1.5% (.015) andenter the result in Column B.5ax .015 6 State - General Sales and Use. Enter taxable sales in Column A (Line 4 minus Lines 5 and5a, Column A). Multiply Column A by the rate of 4.3% (.043) and enter the result in Column B.6x .043 7 State Tax. Add Line 5, Column B, Line 5a, Column B and Line 6, Column B.Form ST-9A 6201052 Rev. 11/197
A-SALESB-AMOUNT DUE8 Dealer Discount. A dealer discount may be taken only if the return and payment are submitted by the due date. Anydealer whose average monthly sales tax liability exceeds 20,000 is not eligible for the discount. All other dealersmust use the dealer discount chart below to determine the dealer discount RATE. The taxable sales on Line 4 isused to determine the RATE ONLY. The dealer discount is calculated by multiplying the state tax on Line 6, ColumnB by the dealer discount rate following Step 2 below.Step 1 - Determine Monthly Taxable Sales and Dealer Discount Rate(s) Use taxable sales on Line 4 to determine the dealer discount rate(s). If you file more than one return, use the total of taxable sales from all locations. If you file on a quarterly basis, divide taxable sales for all locations by 3 to determine monthly taxable salesMonthly Taxable SalesFood and PersonalHygiene Products TaxEnter on Line 8b or 8ebelow.General Sales & Use TaxEnter on Line 8h below.(a)At Least(b)But Less Than(c)(d) 0 62,501.016.01116 62,501 208,001.012.00837 208,001And Up.008.00558Step 2 - Compute the Dealer Discount AmountFood Taxa Enter the tax amount reported on Line 5, Column B.8ab Enter the dealer discount factor for Food Tax(See Column (c) above).8bc Multiply Line 8a by Line 8b.8cPersonal Hygiene Products Taxd Enter the tax amount reported on Line 5a, Column B.8de Enter the dealer discount factor for Personal HygieneProducts Tax (See Column (c) above).8ef Multiply Line 8d by Line 8e.8fGeneral Sales And Use Taxg Enter the tax amount reported on Line 6, Column B.8gh Enter the dealer discount factor for General Sales &Use Tax See Column (d) above.8hi Multiply Line 8g by 8h.8i8 Total Dealer Discount. Add Lines 8c, 8f and 8i.89 Net State Sales and Use Tax. Line 7 minus Line 8.910 Additional Regional State Sales Tax - Complete Lines 10a, 10b and 10c if you have sales in any locality in theNorthern Virginia, Hampton Roads or Historic Triangle Regions (see table below).If you are filing a consolidated return or reporting sales for a non-fixed business location and have taxable sales inthese regions, you must also complete Schedule ST-9R to report sales by locality for each region.Northern Virginia RegionAlexandria CityArlington CountyFairfax CityFairfax CountyFalls Church CityLoudoun CountyManassas CityManassas Park CityPrince William CountyHampton Roads RegionChesapeake CityFranklin CityHampton CityIsle of Wight CountyJames City CountyNewport News CityNorfolk CityPoquoson CityPortsmouth CitySouthampton CountyHistoric Triangle RegionSuffolk CityVirginia Beach CityWilliamsburg CityYork CountyJames City CountyYork CountyWilliamsburg City10a Northern Virginia. Enter in Column A the portion of Line 6, Column A sourced to theNorthern Virginia Region. Multiply Column A by the rate of 0.7% (.007) and enter theresult in Column B.10ax .007 10b Hampton Roads. Enter in Column A the portion of Line 6, Column A sourced to theHampton Roads Region. Multiply Column A by the rate of 0.7% (.007) and enter theresult in Column B.10bx .007 10c Historic Triangle. Enter in Column A the portion of Line 6, Column A sourced to theHistoric Triangle Region. All taxable sales reported here in Column A should also beincluded in the taxable sales reported in Column A of Line 10b. Multiply Column Aby the rate of 1.0% (.01) and enter the result in Column B.10cx .01 11 Total State and Regional Tax. Add Line 9, Line 10a, Column B,Line 10b, Column B and Line 10c, Column B.11
A-SALES12 Local Tax. Enter local taxable sales in Column A. Multiply Column A by 1.0% (.01) andenter the result in Column B. Generally, the amount entered in Column A is the same asthe taxable state sales and use amount. However, if you reported sales of fuels for domesticconsumption as an exempt sale, you may be required to enter a different amount. Salesof fuels for domestic consumption are not subject to state tax but are subject to local taxunless the locality has specifically exempted these fuels. If the locality has not specificallyex
This results in a combined tax rate of two and one-half percent on essential personal hygiene products. Personal hygiene products subject to the reduced rate are exempt from the additional one percent sales and use tax in the Historic Triangle and the 0.7 percent tax in Northern Virginia and Hampton Roads.
Core-Retail Sales: n/a Number of Stores: 182 Jobs in Retail: 3,345 YUKON Total Retail Sales: 799.8 million Core-Retail Sales: 508.8 million Number of Stores: 186 Jobs in Retail: 3,630 BRITISH COLUMBIA Total Retail Sales: 84.3 billion Core-Retail Sales: 54.0 billion Number of Stores: 20,398
Core-Retail Sales: n/a Number of Stores: 182 Jobs in Retail: 3,345 YUKON Total Retail Sales: 799.8 million Core-Retail Sales: 508.8 million Number of Stores: 186 Jobs in Retail: 3,630 BRITISH COLUMBIA Total Retail Sales: 84.3 billion Core-Retail Sales: 54.0 billion Number of Stores: 20,398
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