Form St-9 - Virginia Retail Sales And Use Tax Return Page 2
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1
2
3Form ST-9A
Name
Virginia Retail Sales and Use Tax
Account No.
Worksheet and Instructions
Period
Worksheet is for your records only.
Return and payment due on 20th of month following end of period.
Do NOT mail.
Dealers who file on a monthly basis are required to file and pay electronically beginning with the July 2012 return,
due August 20, 2012.
More information is available at
Complete this worksheet and transfer the lines indicated by the arrows to the corresponding line numbers on Virginia Retail Sales and Use Tax Return (ST-9).
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-9, 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Enter the cost price of tangible personal property purchased without payment of sales tax and withdrawn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-9, 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 customer’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 repossessed 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.
Enter lesser of Line 3f and Line 2a. Carry excess to next return.
Enter on Form ST-9, Line 3
3.
3.
4.
Total Taxable State Sales and Use
Line 2a minus Line 3.
Enter on Form ST-9, Line 4
4.
5.
State - Qualifying Food
a.
For periods beginning on or after July 1, 2005, 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-9, Line 5b 5b.
c.
Multiply Line 5a by Line 5b.
Enter on Form ST-9, Line 5c
5c.
6.
State - General
a.
For periods beginning on or after September 1, 2004, 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-9, Line 6b 6b.
c.
Multiply Line 6a by Line 6b.
Enter on Form ST-9, Line 6c
6c.
7.
Local
.01
a.
Enter Local Sales and Use Tax rate of 1% (.01).
7a.
b.
Enter portion of Line 4 amount subject to local sales tax rate.
Enter on Form ST-9, Line 7b 7b.
c.
Multiply Line 7a by Line 7b.
Enter on Form ST-9, Line 7c
7c.
Va. Dept. of Taxation
ST-9A W 6201052 Rev. 06/12
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