Fillable Form Cu-7 - Virginia Consumer'S Use Tax Return For Individuals printable pdf download

Virginia Consumer’s Use Tax Return for Individuals, Form CU-7

What Is Virginia's Consumer’s Use Tax?: This tax is the “other half” of

Filing Alternative: You can report and pay this tax on Schedule ADJ with

the Virginia Sales and Use Tax Act passed by the 1966 Virginia General

Form 760, or Schedule 760PY ADJ with Form 760PY.

Assembly. When you purchase goods, other than magazines or newspaper

When And Where To File: If filing based on the calendar year, file your

subscriptions, from a business that does not add the Virginia sales and use

return as soon as possible after January 1, but not later than May 1. If you

tax to your bill or you purchase goods tax-free while outside Virginia, you

are filing on a basis other than a calendar year, you must file your return by

may be liable for the tax and required to file Form CU-7 to report and pay

the 15th day of the 4th month after the close of your taxable year. Penalty

the tax. This tax is 5% of what you paid for the item (“cost price”) except

and interest will apply if the return is filed late. Pay the balance due as

for food purchased for home consumption. "Cost price" does not include

computed on Form CU-7 by the due date. Payment must be attached to

separately stated shipping or delivery charges but it does include a "shipping

the form when filed.

and handling" charge if listed as a combined item on the sales invoice.

Make your check or money order payable to the Virginia Department of

Who Should File This Form?: If the total amount of purchases was from

Taxation.

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. If the purchases were from out-

Mail Form CU-7 To: Department of Taxation, P.O. Box 26626, Richmond,

of-state mail order catalog(s) and exceed $100, or the purchases were of

VA 23261-6626. (Do NOT file Form CU-7 in the same envelope with

any amount from sources other than mail order catalogs, then you must

your individual income tax return and do NOT file it with your local

report these purchases and pay consumer’s use tax on the TOTAL amount

Commissioner of the Revenue, Director of Finance or Director of Tax

of all untaxed purchases from all sources made during the calendar year.

Administration.)

Nonprescription drugs and proprietary medicines purchased for the cure,

mitigation, treatment, or prevention of disease in human beings are exempt

Where To Get Help: If you have any questions, call 804-367-8037 or

from consumer use tax.

write to Department of Taxation, P.O. Box 1115, Richmond, Virginia

23218-1115. Tenemos servicios disponible en Español.

If you meet the above criteria, you must file an annual consumer’s use tax

return, Form CU-7. This form is for use by individuals only. Businesses,

Where To Get Forms: Obtain forms from the Department of Taxation,

including partnerships and sole proprietorships, must report such purchases

Forms Request Unit, 804-440-2541. Also you can obtain most Virginia tax

on Form ST-7 or Form ST-9, whichever is appropriate.

forms at

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

Line 5.

Interest: No interest is due if payment is made by the due date.

non-food 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

Line 1b. From Work Sheet Line I, enter the total COST PRICE for food

of the Internal Revenue Code, plus 2%. The correct interest

purchased for home consumption on which you were not charged

rate can be accessed on the website at

sales tax.

For additional assistance in obtaining the correct interest rate

factor on which to calculate the interest, contact the Virginia

Line 2a. From Work Sheet Line E, enter the TAX amount for non-food

Department 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

check or money order for this amount to Form CU-7 when filing.

purchases.

See “When And Where To File” for additional information.

Line 3.

Total Tax: Add Lines 2a and 2b.

Make check or money order payable to: Va. Department of Taxation

Line 4.

Penalty: No penalty is due if this return is filed with payment

Payments returned by the bank will be subject to a returned payment fee

by the due date. If a return is not filed or the tax is not paid by

in addition to any other penalties that may be incurred.

the due date, the penalty is 6% of the amount on line 3 for each

month or fraction of a month that the return and/or payment

are /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.

DO NOT mail your consumer’s use tax return in

FORM CU-7

office use only

For Assistance, call 804-367-8037.

the same envelope as your income tax return.

(Doc ID 107)

1a. Non-Food Goods

Virginia Consumer's Use Tax Return for Individuals

Total Costs

_______________________________

Please do not staple.

1b. Food Goods

Residence is in

City or

County of:

Total Costs

_______________________________

2a. Non-Food Goods

0000000000000000 1070000 000000

Tax

_______________________________

2b. Food Goods Tax

_______________________________

Taxable Year: Beginning Date

Ending Date

Your SSN

Your Last Name

First Name

Total Tax

Add lines 2a & 2b

_______________________________

Spouse's SSN

Spouse's Last Name

First Name

Penalty

Address (Number and Street)

(See Instructions)

_______________________________

Interest

City

State

ZIP

(See Instructions)

_______________________________

I declare that, to the best of my knowledge, this return (including any accompanying schedules and

Total Due

statements) is a true and complete return.

(Add lines 3, 4 & 5) _______________________________

Signature

Date

Telephone Number

Form Cu-7 - Virginia Consumer'S Use Tax Return For Individuals

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