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INSTRUCTIONS (Continued)

Multiply the amount in item 2, Column B by the appro-

D . P R E PA R ATION OF FORM ST-6B:

priate discount rate shown below which is based on

total cost of tangible personal property subject to sales

1 . Enter in the block in the upper right hand corner

and / or use tax and the amount of retail sales for the

name, address, account number, a n d f i l i n g p e r i o d .

period from all locations.

2 . Enter in the column headed “Tax” and on the same

Figure your dealer’s discount as follows:

line with the name of the appropriate county or city,

the total of the following items:

Determine the discount rate from the table below by

adding the amount in Item 1, Column B, and the

a . The local tax due on the cost price of all tangible

amount of retail sales for the period, and use the sum

personal property purchased tax exempt in the

to find your discount rate. If you file more than one re-

locality and used for a taxable purpose during

turn, add all amounts in Item 1, Column B, and all retail

the month. (A purchase made in Virginia is sub-

sales to find your discount rate.

ject to the local tax in the county or city where the

purchase was originally made.)

To t a l Monthly Cost of Tangible Personal

Property Plus Retail Sales From All

Dealer’s Discount

b . The local tax due on the cost price of all tangible

Locations

R a t e

personal property purchased exclusive of Virginia

tax outside Virginia and used for a taxable pur-

I S AT LEAST

BUT LESS THAN

$ 0

$62,501

.0343

pose during the period. (A purchase made outside

$62,501

$208,001

.0257

Virginia is subject to local tax in the county or city

$208,001

.0171

where the property is used.)

NOTE: If you are unable to accurately assign a par-

Enter in Item 3, Column B, the dealer’s discount by

ticular item of tangible personal property pur-

multiplying the amount of state tax in Item 2, Column

chased outside Virginia to the specific county or

B, by the applicable discount rate determined above.

city of use or consumption, enter the tax on such

item on the line with the code number “300”

4. Enter in Item 4 the amount of Item 2 less item 3.

labeled “Unassigned”.

5 . Enter in Item 5 penalty if you file the return and/ or

3 . Enter in the “Total” line, the sum of the entries in

pay the tax after the due date. The penalty is 6% of

each column. This figure must agree with the en-

the tax due in Item 4, Column B and Column C, for

try in Item 2, Column C, Form ST- 6 .

each month or fraction of a month, not to exceed

30%. In no case will the penalty be less than $7.50

E . FILING: Unless paying by Electronic Funds Trans-

in Column B and $2.50 in Column C even if no tax

f e r, make a check or money order payable to the De-

is due.

partment of Taxation for the amount due in Item 8 and

mail with Form ST-6 and Form ST-6B to the Depart-

6 . Enter in Item 6 interest if you file the return and or

ment in the preaddressed envelope. Checks returned

pay the tax after the due date. Interest is computed

by the bank will be subject to a penalty of $25.00 in

on the tax due in Item 4, Column B and Column C,

addition to other penalties.

at the rate established in Section 6621 of the

Internal Revenue Code of 1954, as amended plus

The Tax Department accepts return payments by Elec-

2%.

tronic Funds Transfer (EFT). Returns must still be

submitted to the department so local monies can be

properly distributed. For more information on making

EFT payments, contact the Department at the address

or telephone number below.

If you have any questions, please call (804) 367-8037

or write the Department of Taxation, P.O. Box 111 5 ,

Richmond, Virginia 23218-1115 or visit our web site

Form St-6a - Commonwealth Of Virginia Department Of Taxation Direct Payment Permit Sales And Use Tax Return Work Sheet Page 2

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