Form Cu-7 - Virginia Consumer'S Use Tax Return For Individual - 2013
Download a blank fillable Form Cu-7 - Virginia Consumer'S Use Tax Return For Individual - 2013 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 Cu-7 - Virginia Consumer'S Use Tax Return For Individual - 2013 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
1
2Virginia Consumer’s Use Tax Return for Individuals, Form CU-7
For Periods Beginning On and After July 1, 2013
What’s New. Effective July 1, 2013, the retail sales and use tax rate
Nonprescription drugs and proprietary medicines purchased for the cure,
increases by 0.3% statewide. In addition to the statewide increase, there is
mitigation, treatment, or prevention of disease in human beings are exempt
an additional 0.7% increase in localities included in the Northern Virginia and
from consumer use tax.
Hampton Roads regions. These changes apply to general retail sales only
Filing Alternative: You can report and pay this tax on Schedule ADJ with
and do not impact the rate charged for sales of food for home consumption.
Form 760, or Schedule 760PY ADJ with Form 760PY.
Forms have been modified to reflect these changes.
When And Where To File. If filing based on the calendar year, file your
General Information. Virginia Consumer’s Use Tax is the “other half” of
return as soon as possible after January 1, but not later than May 1 of the
the Virginia Sales and Use Tax Act passed by the 1966 Virginia General
subsequent calendar year. If you are filing on a basis other than a calendar
Assembly. When you purchase goods, other than magazines or newspaper
year, you must file your return by the 15th day of the 4th month after the
subscriptions, from a business that does not add the Virginia sales and use
close of your taxable year.
tax to your bill or you purchase goods tax-free while outside Virginia, you may
Penalty and interest will apply if the return or payment is late. Pay the
be liable for the tax and required to file Form CU-7 to report and pay the tax.
balance due as computed on Form CU-7 by the due date. Payment must
Effective July 1, 2013 the total rates are 6% in the Northern Virginia and
be attached to the form when filed.
Hampton Roads Regions and 5.3% elsewhere throughout Virginia. The
Make your check or money order payable to the Virginia Department of
tax should be computed on what you paid for the item (“cost price”). "Cost
Taxation.
price" does not include separately stated shipping or delivery charges but
it does include a "shipping and handling" charge if listed as a combined
Mail Form CU-7 to the Department of Taxation, P.O. Box 26627,
item on the sales invoice.
Richmond, VA 23261-6627.
Who Should File this Form. If purchases were from out-of-state mail order
Do NOT file Form CU-7 in the same envelope with your individual income
catalog(s) and exceed $100, or the purchases were of any amount from
tax return and do NOT file it with your local Commissioner of the Revenue,
sources other than mail order catalogs, then you must report these purchases
Director of Finance or Director of Tax Administration.
and pay consumer’s use tax on the TOTAL amount of all untaxed purchases
Where To Get Help. If you have any questions, use Live Chat at www.
from all sources made during the calendar year.
tax.virginia.gov, call (804) 367-8037 or write to Virginia Department of
If you meet the above criteria, you must file an annual consumer’s use tax
Taxation, P.O. Box 1115, Richmond, Virginia 23218-1115.
return, Form CU-7. This form is for use by individuals only. Businesses,
Where To Get Forms. Forms can be downloaded from the website at
including partnerships and sole proprietorships, must report such purchases
from the Department of Taxation, Forms Request
on Form ST-7 or Form ST-9, whichever is appropriate.
Unit, 804-440-2541.
If the total amount of purchases was from out-of-state mail order catalog(s)
only, and $100 or less for the entire year, you do not have to pay the use tax.
Computing the Consumer’s Use Tax
Use the work sheet on the back of this page to list purchases, compute the taxes, and keep a computational record. On the Form CU-7, below:
Line 1a. From Work Sheet Line D, enter the total COST PRICE for non-food
Line 5.
Interest: No interest is due if payment is made by the due date.
purchases on which you were not charged sales tax.
If payment is made after the due date, interest is computed on
the tax due on line 3 at the rate established in Section 6621 of
Line 1b. From Work Sheet Line I, enter the total COST PRICE for food
the Internal Revenue Code, plus 2%. The correct interest rate
purchased for home consumption on which you were not charged
can be accessed on the website at . For
sales tax.
additional assistance in obtaining the correct interest rate factor on
which to calculate the interest, contact the Virginia Department
Line 2a. From Work Sheet Line E, enter the TAX amount for non-food
of Taxation at 804-367-8037.
purchases.
Line 6.
Total Due: Add lines 3, 4 and 5 and enter the total. Attach your
Line 2b. From Work Sheet Line J, enter the TAX amount for food purchases.
check or money order for this amount to Form CU-7 when filing.
Line 3.
Total Tax: Add Lines 2a and 2b.
See “When And Where To File” for additional information.
Line 4.
Penalty: No penalty is due if this return is filed with payment by
Make check or money order payable to: Virginia Department of Taxation
the due date. If a return is not filed or the tax is not paid by the due
Payments returned by the bank will be subject to a returned payment fee
date, the penalty is 6% of the amount on line 3 for each month or
in addition to any other penalties that may be incurred.
fraction of a month that the payment is late. The minimum penalty
is $10. The maximum penalty is 30% of the amount on line 3.
Detach at dotted line below. Do not send entire page.
FORM CU-7
Virginia Consumer’s Use Tax Return for Individuals
(Doc ID 107)
Department of Taxation, P.O. Box 26627, Richmond, VA 23261-6627
804-367-8037
Taxable Year: Beginning Date ________________Ending Date ___________________
Locality where you legally resided during
1a.
Non-Food Goods Total Costs
the taxable year.
City or
County of: _______________________________________
1b.
Food Goods Total Costs
0000000000000000 1070000 000000
2a.
Non-Food Goods Tax
Your SSN
Your Last Name
First Name
MI
2b.
Food Goods Tax
Spouse's SSN
Spouse's Last Name
First Name
MI
3.
Total Tax Add lines 2a & 2b
Address (Number and Street)
4.
Penalty (See Instructions)
City
State
ZIP
5.
Interest (See Instructions)
I declare that, to the best of my knowledge, this return (including any accompanying schedules and
statements) is a true and complete return.
6.
Total Due (Add lines 3, 4 & 5)
Signature
Date
Telephone Number
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial