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INSTRUCTIONS

GENERAL: You MUST use this work sheet to compute the sale

7. Enter in Item 6d any other deduction allowed by law. For

and use tax liability of your place of business shown on the Dealer’s

example, if for a prior period you paid the state tax and the local

Retail Sales and Use Tax Return, Form ST-9. Form ST-9 is used to

tax on a $100 sale, and during the period covered by the current

report and pay the tax to the Department of Taxation. A return must

return the purchaser claimed a 2% 10-day cash discount (2% of

be filed for each reporting period even if no tax is due. If you do

$100.00 = $2.00), you may recover the tax paid the state for a prior

not receive a return, contact the Office of Customer Services at

period on the $2.00 cash discount so taken by the customer by

the address shown at the bottom of this work sheet before the due

entering in Column B and Column C the amount of $2.00. IMPOR-

date to avoid late filing penalties.

TANT: Item 6e, total deductions must be less than or equal to

Item 5; carry any excess forward.

A. CHANGE OF OWNERSHIP: If there has been a change of own-

ership, do not use the return with the name and account number

8. Enter in Item 8, Column B, the state tax computed on the

of the former owner. Send the return with a notice of change to the

amount in Item 7, Column B. Enter in Item 8, Column C, the local

VA Department of Taxation, P.O. Box 1103, Richmond, Virginia

tax computed on the amount in Item 7, Column C.

23218-1103. A Combined Registration Application, Form R-1,

should also be requested to register the new dealer and location.

9. Dealer’s discount rate is based on total monthly taxable

sales from all locations. You cannot take the dealer’s discount

B. CHANGE OF ADDRESS/OUT-OF-BUSINESS: If you change

unless you file the return and pay the tax by the due date. No

your business or mailing address or discontinue business, com-

dealer’s discount is allowed on local tax.

plete Form R-3, Registration Change Request in your booklet and

mail it to the department. If you do not have this form, please no-

Figure your dealer’s discount as follows:

tify the department by letter and send it to the Virginia Depart-

If you file only one return (including a consolidated return), find your

ment of Taxation, P.O. Box 1114, Richmond, Virginia 23218-1114.

taxable sales in Item 7, Column B. Use this number to figure your

discount rate from the table in Item 9a, Column A.

C. PREPARATION OF WORK SHEET (FORM ST-9A): Items not

specifically mentioned below are self-explanatory on the work

If you file more than one return, add the total monthly taxable sales

sheet.

from all locations. Use this number to figure your discount rate from

the table in Item 9a, Column A.

1. Enter in Item 1 the total gross dollar amount of items of tan-

If you file quarterly, add the total quarterly taxable sales from all lo-

gible personal property and/or taxable services sold or leased

cations. Divide by three to find average monthly taxable sales. Use

during the period, whether for cash or on credit, including any

this number to figure your discount rate from the table in Item 9a,

services that were a part of a sale, but excluding the cost price of

Column A.

tangible personal property defined in Item 2.

Enter your dealer’s discount rate in Column B, Item 9a.

2. Enter in Item 2 the cost price of all items of tangible per-

sonal property purchased without payment of the tax and withdrawn

10. Enter in Item 9b, Column B, the dealer’s discount by mul-

from inventory for use or consumption. Also include the cost price

tiplying the amount of state tax in Item 8, Column B, by the appli-

of all items of tangible personal property purchased either inside

cable discount rate determined by Item 9a.

or outside Virginia for use or consumption and on which no Vir-

ginia sales or use tax was paid at the time of purchase. (23 VAC

11. Enter in Item 11, Column B and Column C, penalty if you

10-210-6030, Virginia Retail Sales and Use Tax Regulations.)

file the return and/or pay the tax after the due date. The penalty is

6% of the tax due in Item 8 for each month or fraction of a month,

3. Enter in Item 4 the total amount of all exempt sales made

not to exceed 30%. However, in no case will the penalty be less

during the period covered by the return. Effective January 1, 1996,

than $7.50 in Column B and $2.50 in Column C, even if no tax is

one-half the charge made for maintenance contracts that provide

due.

for both parts and labor is exempt. Enter this one-half (50%) ex-

empt portion in Columns B and C. Effective October 1, 1981, sales

12. Enter in Item 12 interest if you file the return and/or pay

of fuels for domestic consumption are not subject to state sales

the tax after the due date. Interest is computed on the tax due in

tax; however, these fuels are subject to the local tax unless the

Item 8 at the rate established in Section 6621 of the Internal Rev-

locality in which your place of business is located has specifically

enue Code of 1954, as amended, plus 2%.

exempted these fuels. If you have any sales of these fuels, exempt

sales figures in Columns B and C may be different.

D. PREPARATION OF DEALER’S RETAIL SALES AND USE TAX

RETURN (FORM ST-9).

4. Enter in Item 6a any part of the sales price of items of tan-

gible personal property sold during the period and returned by a

1. Transfer the items indicated by the arrows on the work sheet

customer during the same period, (and on which you have not paid

to the corresponding item numbers on Form ST-9.

the tax to the state) resulting in a refund to the purchaser or a credit

2. Make a check or money order for the amount in Item 14

to his or her account, if such sales are included in Item 1 and not

payable to the Virginia Department of Taxation. (Checks returned

deducted in Item 4. (23 VAC 10-210-3080, Virginia Retail Sales

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

and Use Tax Regulations.)

other penalties.)

5. Enter in Item 6b any part of the sales price of items of tan-

gible personal property returned by a customer after your have paid

3. Mail Form ST-9 with your payment to the Virginia Depart-

ment of Taxation, P.O. Box 1103, Richmond, Virginia 23218-1103

the state tax and the local tax on such items, resulting in a refund

to the purchaser or a credit to his account during the period; also

as soon as possible after the close of the reporting period but not

include in this item the unpaid sales price of items of tangible per-

later than the twentieth day of the following month.

sonal property sold under a retained title, conditional sale, or similar

4. Retain this work sheet as a par t of your tax records; do not

contract that were repossessed by you during the period and on

file it with Form ST-9.

which you have paid state tax and local tax. (23 VAC 10-210-3060,

Virginia Retail Sales and Use Tax Regulations.)

If you have any questions about this return, please call (804) 367-

6. Enter in Item 6c that part of the sales price of tangible per-

8037 or write the Virginia Department of Taxation, P.O. Box 1115,

Richmond, Virginia 23218-1115. If you have a computer and

sonal property that was charged off during the period as a bad debt

on which you have paid the state tax and local tax. (23 VAC 10-

access to the World Wide Web, you can obtain most Virginia tax

210-150, Virginia Retail Sales and Use Tax Regulations.)

forms by connecting to

Form St-9a - Dealer'S Work Sheet For Computing State And Local Retail Sales Abd Use Tax Page 2

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