Form St-Apc - Accelerated Sales And Use Tax Payment Coupon

Download a blank fillable Form St-Apc - Accelerated Sales And Use Tax Payment Coupon in PDF format just by clicking the "DOWNLOAD PDF" button.

Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.

Complete Form St-Apc - Accelerated Sales And Use Tax Payment Coupon with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.

Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.

ADVERTISEMENT

Virginia Department of Taxation
Have Questions?
Commonwealth of Virginia
Visit the Department's website at
or call 804-367-8037
Accelerated Sales and Use Tax Payment Coupon
As as result of legislation enacted by the 2017 Virginia General Assembly, Virginia requires dealers
meeting specific requirements to make accelerated sales and use tax payments for the month of
June each year. Retail Sales and Use Tax Dealers who generated taxable sales and purchases
of $2.5 million or more for the twelve-month period ending June 30, 2016, are required to make an
accelerated payment.
The Department of Taxation sent notices to affected taxpayers in early June. If you reported total
taxable sales and purchases of $2.5 million or more for the twelve-month period ending June 30,
2016, and you did not receive a notice, you should contact us at (804) 367-8037.
This accelerated payment requirement is based on aggregate sales for all locations, regardless
of the number of returns filed by the dealer.
The amount of the payment is 90% of your June 2016 tax liability.
Accelerated payments not made by the required date will be subject to a 6% penalty. The 6%
penalty is computed on any late or unpaid accelerated sales tax due.
If your account is subject to electronic filing and/or payment requirements, you must make your
accelerated sales tax payment electronically. For information on electronic payments, see Electronic
Funds Transfer section on page 2.
The June 2017 accelerated payment will be due on June 26, 2017, for dealers paying by mail and
June 30, 2017, for dealers who pay electronically. If the due date falls on a Saturday, Sunday or legal
holiday, you are allowed to file on the next succeeding business day. After making the accelerated
payment, you should file your regular June return by July 20, 2017, and reconcile the accelerated
payment with the actual June 2017 liability.
INSTRUCTIONS ON REVERSE – READ CAREFULLY
-- Do not submit the voucher below if you pay electronically --
Form ST-APC
Virginia Accelerated Sales and Use Tax Payment Coupon
A 6% penalty will be assessed if the payment is not made by the due date.
(Doc ID 110)
Mail to: Virginia Department of Taxation, PO Box 26627
Due June 26, 2017
Richmond, VA 23261-6627
0000000000000000 1108888 000000
Period Ending: June 2017
Account Number ________________________________________
Name
_______________________________________________
Address _______________________________________________
_______________________________________________
TOTAL
.
PAID
City, State, ZIP Code ____________________________________
Va. Dept. of Taxation ST- APC WEB Rev. 04/17 Page 1

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 2