Work Sheet For Completing Virginia Consumer'S Use Tax Return For Individuals (Cu-7)

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Work Sheet for Completing Virginia Consumer’s Use Tax Return For Individuals (CU-7)
Keep this with your other important tax records.
Use a separate sheet, if needed.
If your receipt shows a “handling” charge or “shipping and handling” charge but does not separately state the amount for shipping, include this
charge in the cost price. If your receipt shows a separate shipping or delivery charge, do not include this charge in the cost price.
This tax is 4.5% on purchases made on or prior to 8/31/04 and 5% on purchases made on or after 9/1/04 of what you paid for the item (“cost price”)
except for food purchased for home consumption - the rate on these food purchases is 4.0%
Tax Year: From
,
to
,
Non-Food Items Purchased On or Prior To 8/31/04
Date of Purchase
Cost Price
A.
B.
C.
D. Total Cost of Non-Food Items Purchased On or Prior to 8/31/04
E. Tax on Non-Food Items Purchased On or Prior to 8/31/04 (Line D times .045)
Non-Food Items Purchased On or After 9/1/04
Date of Purchase
Cost Price
F.
G.
H.
I. Total Cost of Non-Food Items Purchased On or After 9/1/04
J. Tax on Non-Food Items Purchased On or After 9/1/04 (Line I times .05)
K. Grand Total of Cost of Non-Food Items Purchased (Line D plus Line I)
Enter on Line 1a, Form CU-7.
L. Total Tax on Non-Food Items Purchased (Line E plus Line J)
Enter on Line 2a, Form CU-7.
Food Items
Date of Purchase
Cost Price
M.
N.
O.
P. Total Cost of Food Items Purchased
Enter on Line 1b, Form CU-7.
Q. Tax on Food Items Purchased (Line P times .04)
Enter on Line 2b, Form CU-7.

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