Va Form St-8 - Virginia Out-Of-State Dealer'S Use Tax Return

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ST-8 Package
Use for periods ending before July 1, 2013
After you have completed and signed the return, mail the return, voucher and schedule with
your payment to:
Virginia Department of Taxation
P.O. Box 26627
Richmond, VA 23261-6627
The return and the voucher both must be returned, even if no tax is due.
DO NOT send the Worksheet (ST-8A) - maintain it as part of your records.
What’s New
Prepaid Wireless E-911 Fee. Effective beginning January 1, 2011. House Bill 754 and Senate
Bill 441 impose a new prepaid wireless E-911 fee of $0.50 on each retail purchase of prepaid
wireless calling service. The fee is collected at the point of sale. Dealers are allowed to retain
5% of the Prepaid Wireless E-911 Fee collected as compensation if the return and payment of
the fee is timely. The Dealer’s Discount for administering the fee is computed on the worksheet.
A new line (Line 11) has been added to the Retail Sales and Use Tax return to report the new
Prepaid Wireless E-911 Fee by dealers making sales of prepaid wireless calling service. For
more information, please see the Guidelines and Rules for the Prepaid Wireless E-911 Fee at
Important Food Tax Information
Fast Food Establishment/Restaurants. Food sold by a retail establishment, whose gross
receipts derived from the sale of food for immediate consumption, constitutes more than 80%
of the total gross receipts of the establishment is not eligible for the reduced rate. For purposes
of determining the “80% rule”, a retail establishment includes motor fuel sales in determining
their total gross receipts.
Definition of Qualifying Food. Food for home consumption by humans, as defined under the
Food Stamp Act of 1977, 7 U.S.C. § 2012, qualifies for the reduced sales tax rate. The definition
includes most staple grocery food items and cold prepared foods packaged for home consumption.
Specifically excluded from the definition of food for home consumption are alcoholic beverages,
tobacco, and prepared hot foods sold for immediate consumption on and off the premises. The
reduced sales and use tax rate does not apply to seeds and plants which produce food for human
consumption. More information is provided in Tax Bulletin 05-7, Food Tax Rate Reduction,
available on the website
Va. Dept. of Taxation ST-8 W REV 09/13

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