Va Form St-8 - Virginia Out-Of-State Dealer'S Use Tax Return Page 3
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5Form ST-8A Virginia Out-Of-State Dealer’s Use Tax Worksheet
and Instructions
Worksheet is for your records only.
Return and payment due on 20th of month following end of period.
Do NOT mail.
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Complete this worksheet and transfer the lines indicated by the arrows to the corresponding line numbers on Virginia Out-Of-State Dealer’s
Use Tax Return (ST-8).
1. Gross Sales
Enter total gross dollar amount of tangible personal property sold or leased and taxable services
§
sold, whether for cash or on credit. Do not include cost price of tangible personal property recorded
on Line 2. Do not include sales tax in the gross sales amount.
Enter on Form ST-8, Line 1
1.
2. Personal Use
Enter the cost price of tangible personal property purchased without payment of sales tax and
withdrawn from inventory for use or consumption and/or cost price of tangible personal property
§
purchased either in or outside this state for dealer’s own use or consumption on which no sales or
use tax has been paid.
Enter on Form ST-8, Line 2
2.
a. Subtotal
Add Lines 1 and 2.
2a.
3. Exempt Sales and Other Deductions
a. Enter the exempt sales amount. Exempt sales include, but are not limited to, sales for
resale and numerous other types of sales most of which require that an exemption
certificate be obtained from the purchaser. An example of an exempt sale for which no
exemption certificate is required is the sale of school supplies, clothing and footwear sold
during the first weekend in August (Attach a schedule to the worksheet).
3a.
b. Enter sales price of tangible personal property sold and returned by customers during this
period provided such sales are included on Line 1 and not deducted on Line 3a.
3b.
c.
Enter sales price of tangible personal property returned for which the state and local taxes
were paid in a prior period that resulted in a refund to the customer or a credit to the cus-
tomer’s account during this period. Also, include unpaid sales price of tangible personal
property sold under a retained title, conditional sale or similar contract that was repos-
sessed and for which the state and local taxes were paid in a prior period.
3c.
d. Enter sales price of tangible personal property charged off as bad debt for which the state
and local tax was paid in a prior period (See 23 VAC 10-210-160 Bad Debts for details).
3d.
e. Enter any other deductions allowed by law (Attach schedule to worksheet).
3e.
f.
Subtotal. Add Lines 3a through 3e.
3f.
3. Enter lesser of Line 3f and Line 2a. Carry excess to next return. Enter on Form ST-8, Line 3
3.
§
4. Total Taxable State Sales and Use
§
Line 2a minus Line 3.
Enter on Form ST-8, Line 4
4.
5. State - Qualifying Food
a. Enter 1.5% (.015).
0.015
5a.
b. Enter portion of Line 4 amount attributable to eligible food sold for home consumption.
§
Enter on Form ST-8, Line 5b
5b.
c.
Multiply Line 5a by Line 5b.
Enter on Form ST-8, Line 5c
5c.
§
6. State - General
a. Enter 4% (.04).
.04
6a.
b. Enter portion of Line 4 amount subject to general sales tax rate (Line 4 less Line 5b).
§
Enter on Form ST-8, Line 6b
6b.
c.
Multiply Line 6a by Line 6b.
Enter on Form ST-8, Line 6c
6c.
§
7. Local
.01
a. Enter Local Sales and Use Tax rate of 1% (.01).
7a.
b. Enter portion of Line 4 subject to local sales tax rate.
Enter on Form ST-8, Line 7b
7b.
§
c.
Multiply Line 7a by Line 7b.
This amount must agree with the Total Local Taxes shown on Form ST-6B.
§
Enter on Form ST-8, Line 7c
7c.
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