Form Cu-7 - Virginia Consumer'S Use Tax Return For Individuals
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2Virginia Consumer’s Use Tax Return for Individuals, Form CU-7
For Periods Beginning On and After July 1, 2013
Who Should File this Form. You are required to pay consumer’s use tax
Tax Rates. Effective July 1, 2013, the general retail sales and use tax rates
on purchases, leases, and rentals of tangible personal property acquired in
are 6% in the Northern Virginia and Hampton Roads Regions and 5.3%
or outside Virginia for storage, use or consumption in Virginia if retail sales
elsewhere throughout Virginia. The rate is 2.5% for sales of food for home
and use tax was not collected on the transaction. Examples include untaxed
consumption. See the worksheet on Page 2 for details.
purchases made (1) over the Internet, (2) through out-of-state mail order
Make your check or money order payable to the Virginia Department of
catalogs, or (3) while traveling out-of-state.
Taxation.
If the amount of purchases from out-of-state mail order catalogs totaled
When And Where To File. If filing based on the calendar year, file your
$100 or less for the entire year, you do not have to pay consumer’s use
return as soon as possible after January 1, but not later than May 1 of the
tax on these purchases. If the purchases were from out-of-state mail order
subsequent calendar year. If you are filing on a basis other than a calendar
catalogs and exceed $100, or the purchases were of any amount from
year, you must file your return by the 15th day of the 4th month after the
sources other than mail order catalogs, then you must pay consumer’s use
close of your taxable year.
tax on the total amount of untaxed purchases made during the calendar
Penalty and interest will apply if the return or payment is late. Pay the
year from all sources. The tax is based on the “cost price” of the goods and
balance due as computed on Form CU-7 by the due date. Payment must
does not include separately stated shipping or delivery charges but it does
be attached to the form when filed.
include any “shipping and handling” charges if listed as a combined item
on the sales invoice.
Mail Form CU-7 to the Department of Taxation, P.O. Box 26627,
Richmond, VA 23261-6627.
If you meet the criteria for consumer’s use tax liability, you must file an annual
consumer’s use tax return, Form CU-7. This form is for use by individuals
Do NOT file Form CU-7 in the same envelope with your individual income
only. Businesses, including partnerships and sole proprietorships, must
tax return.
report such purchases on Form ST-7 or Form ST-9, whichever is appropriate.
Where To Get Help. If you have any questions, call (804) 367-8037 or write
Filing Alternative: You can report and pay this tax on Form 760, Form
to Virginia Department of Taxation, P.O. Box 1115, Richmond, Virginia
760PY or Form 763.
23218-1115.
Nonprescription drugs and proprietary medicines purchased for the cure,
Where To Get Forms. Forms can be downloaded from the website at www.
mitigation, treatment, or prevention of disease in human beings are exempt
tax.virginia.gov or ordered by phone from the Department of Taxation,
from consumer use tax.
Forms Request Unit, 804-440-2541.
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 non-food
Line 5.
Interest: No interest is due if payment is made by the due date.
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 of
Line 1b. From Work Sheet Line I, enter the total COST PRICE for food
the Internal Revenue Code, plus 2%. The correct interest rate
purchased for home consumption on which you were not charged
can be accessed on the website at For
sales tax.
additional assistance in obtaining the correct interest rate factor on
which to calculate the interest, contact the Virginia Department
Line 2a. From Work Sheet Line E, enter the TAX amount for non-food
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 purchases.
check or money order for this amount to Form CU-7 when filing.
Line 3.
Total Tax: Add Lines 2a and 2b.
See “When And Where To File” for additional information.
Line 4.
Penalty: No penalty is due if this return is filed with payment by
Make check or money order payable to: Virginia Department of Taxation
the due date. If a return is not filed or the tax is not paid by the due
Payments returned by the bank will be subject to a returned payment fee
date, the penalty is 6% of the amount on line 3 for each month or
in addition to any other penalties that may be incurred.
fraction of a month that the payment 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.
FORM CU-7
Virginia Consumer’s Use Tax Return for Individuals
(Doc ID 107)
Department of Taxation, P.O. Box 26627, Richmond, VA 23261-6627
804-367-8037
Taxable Year: Beginning Date ________________Ending Date ___________________
Locality where you legally resided during
1a.
Non-Food Goods Total Costs
the taxable year.
City or
County of: _______________________________________
1b.
Food Goods Total Costs
0000000000000000 1070000 000000
2a.
Non-Food Goods Tax
Your SSN
Your Last Name
First Name
MI
2b.
Food Goods Tax
Spouse's SSN
Spouse's Last Name
First Name
MI
3.
Total Tax Add lines 2a & 2b
Address (Number and Street)
4.
Penalty (See Instructions)
City
State
ZIP
5.
Interest (See Instructions)
I declare that, to the best of my knowledge, this return (including any accompanying schedules and
statements) is a true and complete return.
6.
Total Due (Add lines 3, 4 & 5)
Signature
Date
Telephone Number
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