Form Ast-2 - Dealer'S Aircraft Sales And Use Tax Return

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Form AST-2 Dealer’s Aircraft Sales and Use Tax Return
Complete the Form AST-2 below, detach it and mail it with your payment to:
Virginia Department Of Taxation
P.O. Box 2185
Richmond, VA 23218-2185
INSTRUCTIONS
A return must be filed each month even if there were no receipts to report.
Line 1: Enter the total gross receipts from lease, rental or other use of all aircraft. Gross receipts shall
include hourly rental, maintenance and all charges for use of such aircraft, and unless separately
stated on the invoice, all charges for services of pilots or instructors in such aircraft.
Line 3: Enter penalty if the return is filed and/or paid after the due date. Penalty is computed on the tax
on Line 2 at the rate of 6% for each month, or part of month, not to exceed 30%.
Line 4: Enter Interest at the underpayment rate established by Section 6621 of the Internal Revenue
Code, plus 2%, will be added to the tax if not paid by the due date. Enter interest if you file the
return and/or pay the tax after the due date.
For assistance write the Virginia Department of Taxation, P.O. Box 715, Richmond, VA 23218-0715
or call (804) 786-2450 or visit our web site at
Do not report on this return any sales of aircraft parts or accessories because such sales are subject to
the retail sales tax and reportable on Form ST-9, Dealer’s Sales and Use Tax Return.
Detach at dotted line below. DO NOT SEND ENTIRE PAGE
Form AST-2
IMPORTANT - See Instructions on back
Dealer’s Aircraft Sales and Use Tax Return
1. Total Gross Receipts
Doc ID 252
Tax Code 971
From Rental, Lease, Or
Other Use Of Aircraft
OUT OF BUSINESS
Indicate date business
sold or terminated
2. Tax (2% Of Line 1)
0000000000 4802101 000000
3. Penalty For Late
Filing And Payment
(See Instructions)
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4. Interest For Late
Filing And Payment
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(See Instructions)
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5. Total Tax, Penalty And
Interest Due And Payable
(Sum Of Lines 2, 3, And 4)
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I declare that this return (including any accompanying schedules and statements) has been examined by me and
to the best of my knowledge and belief is a true correct and complete return.
Signature
Date
Telephone Number

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