Form St-9 Virginia Retail Sales And Use Tax Return Page 4
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4A-SALES
B-AMOUNT DUE
Step 2 - Compute the Dealer Discount Amount
Food Tax
a Enter the tax amount reported on Line 5, Column B.
8a.
b Enter the dealer discount factor for Food Tax
(See Column (c) above).
8b.
c Multiply Line 8a by Line 8b.
8c.
General Sales And Use Tax
d Enter the tax amount reported on Line 6, Column B.
8d.
e Enter the dealer discount factor for General Sales &
Use Tax See Column (d) above.
8e.
f Multiply Line 8d by 8e.
8f.
8 Total Dealer Discount. Add Lines 8c and 8f. .............................................................................................................
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9 Net State Sales and Use Tax. Line 7 minus Line 8. ..................................................................................................
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10 Additional State Sales Tax - Regional Transportation. Complete Lines 10a and 10b if you have
sales in any locality in the Northern Virginia or Hampton Roads Regions (see table below).
If you are filing a consolidated return or reporting sales for a non-fixed business location and have
taxable sales in these regions, you must also complete Schedule ST-9R to report sales by locality
for each region.
Northern Virginia Region
Hampton Roads Region
Alexandria City
Loudoun County
Chesapeake City
Newport News City
Suffolk City
Arlington County
Manassas City
Franklin City
Norfolk City
Virginia Beach City
Fairfax City
Manassas Park City
Hampton City
Poquoson City
Williamsburg City
Fairfax County
Prince William County
Isle of Wight County
Portsmouth City
York County
Falls Church City
James City County
Southampton County
10a Northern Virginia. Enter in Column A the portion of Line 6, Column A sourced to the
Northern Virginia Region. Multiply Column A by the rate of 0.7% (.007) and enter the
result in Column B. .................................................................................................
10a
x .007 =
10b Hampton Roads. Enter in Column A the portion of Line 6, Column A sourced to the
Hampton Roads Region. Multiply Column A by the rate of 0.7% (.007) and enter the
result in Column B. .................................................................................................
10b
x .007 =
11 Total State and Regional Tax. Add Line 9, Line 10a, Column B and Line 10b, Column B. ......................................
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12 Local Tax. Enter local taxable sales in Column A. Multiply Column A by 1.0% (.01) and
enter the result in Column B. Generally, the amount entered in Column A is the same as
the taxable state sales and use amount. However, if you reported sales of fuels for domestic
consumption as an exempt sale, you may be required to enter a different amount. Sales
of fuels for domestic consumption are not subject to state tax but are subject to local tax
unless the locality has specifically exempted these fuels. If the locality has not specifically
exempted these fuel sales, the amount you enter on Line 12, Column A, must equal the total
of your sales of fuels for domestic consumption plus the amount on Line 4.
If you are filing a consolidated return or reporting sales for a non-fixed business location,
you must also complete Form ST-9B to report sales sourced to Virginia localities. ......
12
x .01 =
13 Total State, Regional and Local Tax. Add Lines 11 and 12, Column B. ................................................................
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14 Prepaid Wireless Fee.
a. Enter the number of items sold. Each separate retail
purchase of a prepaid service is considered an item.
Enter here and on Line 14, Column A
14a.
b. Fee - Multiply line 14a by $0.50.
14b.
c. Dealer Discount - Multiply Line 14b by 5.0% (0.05)
Allowed if filed and paid timely. If paid late enter 0..
14c.
Net Prepaid Wireless Fee. Line 14b minus Line 14c. Enter result on Form ST-9, Line 14, Column B......................
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15 Total Taxes and Fees. Add Lines 13 and 14, Column B. ...........................................................................................
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16 Penalty For Late Filing & Payment. Penalty for late filing and payment equals 6% of Line 15 for each month or
part of a month the tax is not paid, not to exceed 30%. The minimum payment is $10.00, even if tax due is $0 ........
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17 Interest. Interest is assessed on Line 15 at the rate established in Section 6621 of the Internal Revenue Code of
1954, as amended, plus 2%. For interest rates visit ..............................................................
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18 Total Amount Due. Add Lines 15, 16 and 17. ............................................................................................................
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