Form Ct-7 - Virginia Communications Use Tax Return

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Virginia Communications Use Tax Return (CT-7), Worksheet and Instructions
eneral: Effective January 1, 2007, the Communications Sales
Returns are not required to be filed for periods in which no use
G
and Use Tax (“Communications Sales Tax”) is imposed on the
tax is due.
sales price of communications services at the rate of 5%. A
Mail Form CT-7 with your payment to the Department of Taxation,
communications service is any electronic transmission of voice,
P.O. Box 26627, Richmond, Virginia 23261-6627 as soon as
data, audio, video or other information by or through any electronic,
possible after the close of the reporting period but not later than the
radio, satellite, cable, optical, microwave or other medium or
20th day of the following month. Payments returned by the bank
method regardless of the protocol used for the transmission or
will be subject to a returned payment fee in addition to any other
conveyance.
penalties that may be incurred.
The use tax applies to the use or consumption of communication
Questions: For further information on Communications Taxes, you
services in Virginia when the Virginia communication sales or use
may review the Communications Taxes Guidelines and Rules at
tax was not paid at the time of purchase.
, contact our Customer Service Section at
Filing: A Communications Use Tax Return, Form CT-7, must be
(804) 367-8037, or write to the Virginia Department of Taxation,
filed on or before the 20th day of the month following the period in
P.O. Box 1115, Richmond, Virginia 23218-1115.
which the use tax liability was incurred.
Communications Use Tax Return Worksheet
Worksheet is for your records only. Do NOT mail.
Transfer amounts to the corresponding line number on Form CT-7, Communications Use Tax Return.
1. Taxable Communications Services Purchases
a.
Landline Telephone Service
b.
Wireless Telephone Service
c.
Cable Television Service
d.
Satellite Television Service
e.
Satellite Radio Service
f.
Other Communications Services
2. Total Taxable Communications Services Purchases
(Total of Lines 1a through 1f.)
3. Communications Use Tax - 5% (Multiply Line 2 by .05)
4. Communications Use Tax Penalty for Late Filing
The late filing penalty is 6% of the tax due on Line 3 for each month or part of a month the return is
filed late. The minimum late filing penalty is $10.00 and the maximum is 30% of the tax due. Additional
penalties may apply if the tax due is not paid at the time of filing.
5. Communications Use Tax Interest for Late Filing
For late filing and payment, interest is assessed on Line 3 at the rate established in Section 6621 of the
Internal Revenue Code of 1954, as amended, plus 2%.
6. Total Communications Use Tax Amount Due (Add Lines 3 through 5.)
Detach at dotted line below. DO NOT SEND ENTIRE PAGE.
Form CT-7
Virginia Communications Use Tax Return
(Doc ID 277)
• For assistance, call (804) 367-8037.
1 Taxable Communications Services Purchases
Landline Telephone Service
b Wireless Telephone Service
Period
Due Date
c Cable Television Service
0000000000000000 2770000 000000
d Satellite Television Service
e Satellite Radio Service
Virginia Account Number
f Other Communications Services
Name
2 Total Taxable Communications Services Purchases
(Total of Lines 1a through 1f.)
Address
3 Communications Use Tax - 5% (Multiply Line 2 by .05)
4 Communications Use Tax Penalty for Late Filing
City
State
Zip
5 Communications Use Tax Interest for Late Filing
I declare that this return (including accompanying schedules and statements) has been
6 Total Communications
examined by me and to the best of my knowledge and belief is true, correct and complete.
Use Tax Amount Due
Signature
Date
Phone Number
(Add Lines 3 through 5.)
.
Va. Dept. of Taxation CT-7 W 3010055 Rev 02/12

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