Form St-6 - Virginia Direct Payment Permit Sales And Use Tax Return - 2013

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Form ST-6

*VAST06113888*

Virginia Direct Payment Permit

Sales and Use Tax Return

For Periods Beginning On and After July 1, 2013

Name

Account Number

10-

Address

Filing Period Ending

City, State, ZIP

Due Date

Mailing address: Virginia Department Of Taxation

Direct Payment Permit Sales And Use Tax

P.O. Box 26627

Richmond, VA 23261-6627

DIRECT PAYMENT PERMIT SALES AND USE TAX

A-COST PRICE

B-AMOUNT DUE

RESERVED

Tangible Personal Property Subject to State General Sales and Use Tax Rate. Enter cost

of tangible personal property in Column A (See ST-6A Worksheet). Multiply Column A by

the rate of 4.3% (.043) and enter the result in Column B.

x .043 =

RESERVED

Dealer Discount. See ST-6A Worksheet.

Net State Sales and Use Tax. Line 2, Column B minus Line 4.

Additional State Sales Tax - Regional Transportation. See ST-6A Worksheet.

Northern Virginia. Enter the portion of Line 2, Column A attributable to Northern

Virginia in Column A on this line. Multiply Column A by the rate of 0.7% (.007) and

enter the result in Column B.

x .007 =

Hampton Roads. Enter the portion of Line 2, Column A attributable to Hampton

Roads in Column A on this line. Multiply Column A by the rate of 0.7% (.007) and

enter the result in Column B.

x .007 =

Total State and Regional Tax. Add Line 5, Line 6a, Column B and Line 6b, Column B.

Local Sales and Use Tax. Enter cost of tangible personal property subject to Local Sales

and Use Tax in Column A. Multiply Column A by the rate of 1.0% (.01) and enter the result

in Column B. See ST-6A Worksheet and complete Form ST-6B.

x .01 =

Total State, Regional and Local Tax. Add Lines 7 and 8, Column B.

Penalty. See ST-6A Worksheet.

Interest. See ST-6A Worksheet.

Total Amount Due. Add Lines 9, 10, and 11. Also enter this amount on Form ST-6V.

Declaration and Signature.

I declare that this return (including accompanying schedules and statements) has been examined by me and to the best of my knowledge and belief is true, correct and complete.

Signature

Date

Phone Number

General. A Direct Payment Permit is issued on the condition that the holder will file returns with the Department and allocate the local tax so that no

county or city will lose any revenue because of the issuance of the permit. Form ST-6 is used to report and pay the tax. Form ST-6 should not be filed

unless previously authorized by the Tax Commissioner as set forth in Va. Code § 58.1-624.

Local and Regional Schedules. Use Forms ST-6B and ST-6R to allocate the 1% local tax and the 0.7% regional state sales and use tax. For the

appropriate county or city, enter the total of the following items:

A. The cost price and tax of all tangible personal property purchased tax exempt in the locality and used for a taxable purpose during the month.

A purchase made in Virginia is subject to the local tax in the county or city where the purchase was originally made.

B. The tax due on the cost price of all tangible personal property purchased exclusive of Virginia tax outside Virginia and used for a taxable

purpose during the period. A purchase made outside Virginia is subject to local tax in the county or city where the property is used.

Filing Procedure. Mail the forms with your payment to the Department of Taxation, P.O. Box 26627, Richmond, Virginia 23261-6627, or deliver to

your local Commissioner of the Revenue or Treasurer, as soon as possible after the close of the reporting period but not later than the 20th day of the

following month. A return must be filed for each reporting period even if no tax is due.

ST-6 6210042 Rev. 03/13