Va Form St-8 - Virginia Out-Of-State Dealer'S Use Tax Return Page 4
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58.
Total State Tax
Add Lines 5c and 6c. Do not include Line 7c.
Enter on Form ST-8, Line 8
8
9. Dealer’s Discount A dealer’s discount may be taken only if the return and payment are submitted by the due date.
Step 1 - Determine Monthly Taxable Sales and Dealer’s Discount Factor(s)
If you are subject to mandatory electronic funds transfer (EFT) payment requirements, no dealer’s discount is
allowed. For all other filers, the discount factors are shown in the table below.
● Use taxable sales on Line 4 to determine the dealer’s discount factor(s).
● If you file more than one return, use the total of taxable sales from all locations.
● If you file on a quarterly basis, divide the taxable sales for all locations by 3.
Qualifying Food Tax
General Sales & Use Tax
Monthly Taxable Sales
Enter on Line 9b below.
Enter on Line 9e below.
(a)
(b)
(c)
(d)
At Least
But Less Than
$0
$62,501
.016
.012
$62,501
$208,001
.012
.009
$208,001
And Up
.008
.006
Step 2 - Compute the Dealer’s Discount Amount
Qualifying Food Tax
a. Enter the amount reported on Line 5c.
9a.
b. Enter the dealer’s discount amount for Food Tax.
See Column (c) above.
9b.
c.
Multiply Line 9a by Line 9b.
9c.
General Sales And Use Tax
d. Enter the amount reported on Line 6c.
9d.
e. Enter the dealer’s discount factor for General Sales & Use Tax.
See Column (d) above.
9e.
f.
Multiply Line 9d by 9e.
9f.
9.
Dealer’s Discount - For more information, please
see Tax Bulletin 10-5 at Add Lines 9c and 9f.
Enter on Form ST-8, Line 9
9.
10.
Net State Tax Due
Enter on Form ST-8, Line 10
Line 8 minus Line 9
10.
11.
Prepaid Wireless E-911 Fee
a. Enter the number of Items sold. Each separate retail purchase of a prepaid
service is considered an item.
Enter here and on Line 11a of Form ST-8.
11a.
b. Fee - Multiply Line 11a by $0.50.
11b.
c. Dealer’s Discount - Multiply Line 11b by 5% (0.05).
Only allowed if filed and paid timely. If paid late, enter 0.
11c
.
Enter here and Line 11b of Form ST-8.
11.
Fee Due - Subtract Line 11c from 11b.
11.
12.
Total State and Local Tax and Prepaid Wireless E-911 Fee Due
Enter on Form ST-8, Line 12
Add Lines 7c, 10 and 11.
12.
13.
Penalty
The late filing and payment penalty is 6% of Line 12 for each month or part of a month the tax is not paid,
not to exceed 30%. The minimum payment is $10.00, even if tax due is $0. Enter on Form ST-8, Line 13
13.
14.
Interest
For late filing and payment, interest is assessed on Line 12 at the rate established in Section 6621 of the Internal
Revenue Code of 1954, as amended, plus 2%.
Enter on Form ST-8, Line 14
14.
15.
Total Amount Due
Add Lines 12, 13 and 14.
Enter on Form ST-8, Line 15
15.
Customer Services
Return and Payment Filing
•
For assistance, call (804) 367-8037 or write to:
•
Make your check payable to the Department of Taxation.
Department of Taxation
•
Mail Form ST-6B, ST-8 and ST-8V along with payment to:
P.O. Box 1115
Department of Taxation, Out-of-State Dealer’s Use Tax
Richmond, VA 23218-1115
P.O. Box 26627, Richmond, VA 23261-6627
•
Tenemos servicios disponible en Español.
Or deliver to your local Commissioner of the Revenue or Treasurer.
•
Forms and instructions are available for download from our website,
•
Payments returned by the bank are subject to a returned payment fee.
, or by calling (804) 440-2541.
•
To notify us of account changes, including ownership and address
•
Visit our website to learn more about Virginia’s Retail Sales and Use
changes, write to:
Tax.
Department of Taxation
P.O. Box 1114
Richmond, VA 23218-1114
Do NOT mail. Worksheet is for your records only.
Va. Dept. of Taxation
ST-8A W 6201049 Rev. 08/10
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