Form St-6a - Commonwealth Of Virginia Department Of Taxation Direct Payment Permit Sales And Use Tax Return Work Sheet

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Form ST-6A
C O M M O N W E A LTH OF VIRGINIA — DEPARTMENT OF TA X ATION
DIRECT PAYMENT PERMIT SALES AND USE TAX RETURN WORK SHEET
A. ITEM
B. STATE
C. LOCAL
1 . Cost of tangible personal
property subject to state
and local sales and/or use
THIS RETURN COVERS PERIOD OF :
tax, whether purchased in
Virginia or outside
Virginia.
ACCOUNT NUMBER:
2 . Tax (State: 3½% Item 1, Col.
NAME AND ADDRESS OF DIRECT PAY M E N T PERMIT
B, Local: 1% Item 1, Col. C).
HOLDER:
3. Dealer’s Discount
See Instructions
4. Item 2 less item 3
5 . P e n a l t y f o r l a t e f i l i n g a n d
payment. (See instructions.)
6 . I n t e r e s t f o r l a t e f i l i n g a n d
payment. (See instructions.)
KEEP THIS COPY
7 . To t a l t a x , p e n a l t y, a n d i n t e r e s t
(Sum of Items 4, 5, and 6).
I declare that this return (Including any accompanying schedules
and statements) has been examined by me and to the best of my
8 . Combined state and local tax, penalty and interest
knowledge and belief is a true, correct, and complete return.
due and payable (Item 7, Col. B, plus Item 7,
Col. C)
SIGNATURE:
D ATE:
INSTRUCTIONS
GENERAL: A Direct Payment Permit is issued on
C. PREPA R ATION OF FORM ST-6: Items not
the condition that the holder will file returns with
mentioned below are self explanatory on the
the Department and allocate the local tax so that
return.
no county or city will lose any revenue because of
the issuance of the permit. Form ST-6 is used to
1 . Enter in Item 1, Column B and Column C,
report and pay the tax. Form ST-6B is used to al-
the total cost price of tangible personal prop-
locate the 1% local tax and must be filed with Form
erty purchased exclusive of Virginia sales or
ST- 6 . This work sheet, Form ST-6A, should be
use tax either within or outside the state, and
kept with your tax records.
used or consumed for a taxable purpose in
Virginia during the period.
A return must be filed for each reporting period
even if no tax is due. If you do not receive a re-
Effective January 1, 1996, one-half the charge
turn, contact the Office of Customer Service at
for maintenance contracts that provide for both
the address shown at the bottom of this work
parts and labor is exempt. On Item 1, along
sheet before the due date to avoid late filing pen-
with other taxable purchases, enter 50% of the
a l t i e s .
cost price of such contracts purchased during
t h i s p e r i o d .
A. CHANGE OF OWNERSHIP: If there has been
a change of ownership, do not use the return with
2. Enter in Item 2, Column B, the state tax of
the name and account number of the former
3½% computed on the amount in Item 1, Col-
owner. Send the return with a request for a Direct
umn B. Enter in Item 2, Column C, the local tax
Payment Permit to the Department of Taxation,
of 1% computed on the amount in Item 1, Col-
P.O. Box 26626, Richmond, Virginia 23261-6626.
umn C.
Your request should include your name, address,
the desired effective date of the permit, and
3 . Dealer’ s discount - You can claim a dealer’ s
whether you are a manufacturer, mine operator,
discount only if you are a registered dealer
or public service corporation.
(have a certificate of registration number in
addition to the direct pay permit number).
B. CHANGE OF A D D R E S S / O U T-OF-BUSI-
Also, the dealer’s discount only applies
NESS: If you change your business or mailing
when the return and tax are filed and paid by
address, return your Direct Payment Permit with
the due date. No dealer’s discount is allowed
notice of the change to the address shown in
on local tax.
Item A and a revised permit will be issued. If you
discontinue business, check the “Out-of-Busi-
ness” block on Form ST-6 and your account will
be closed.
VA DEPT OF TAXATION
(OVER)
6201043
REV 2/ 01

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