Form St-9 - Virginia Retail Sales And Use Tax Return
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Virginia Retail Sales and Use Tax Return
Form ST-9
Use for periods ending before July 1, 2013
New Electronic Filing Requirement
Dealers who file on a monthly basis are required to file and pay electronically beginning with the July 2012 return, due
August 20, 2012. As a dealer who files on a monthly basis:
•
Your return and payment must be submitted electronically on or before the due date to be considered filed and paid
on time.
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Pre-printed sales tax return coupons will no longer be mailed to you.
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You must file a sales tax return electronically, even if there is no tax due for that month.
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If you are unable to file and pay electronically by the effective date, request a waiver.
Dealers who file on a quarterly basis will be required to file and pay electronically beginning with the July – September
2013 return, due October 20, 2013.
For additional information, see
Important Food Tax Information
Fast Food Establishment/Restaurants. Food sold by a retail establishment, whose gross receipts derived from the sale of food for
immediate consumption, constitutes more than 80% of the total gross receipts of the establishment is not eligible for the reduced rate.
For purposes of determining the “80% rule” a retail establishment includes motor fuel sales in determining their total gross receipts.
Definition of Qualifying Food. Food for home consumption by humans, as defined under the Food Stamp Act of 1977, 7
U.S.C. § 2012, qualifies for the reduced sales tax rate. The definition includes most staple grocery food items and cold prepared
foods packaged for home consumption. Specifically excluded from the definition of food for home consumption are alcoholic
beverages, tobacco and prepared hot foods sold for immediate consumption on and off the premises. The reduced sales and
use tax rate does not apply to seeds and plants which produce food for human consumption. More information is provided in
.
Tax Bulletin 05-78, Food Tax Rate Reduction, available on the website
File By Mail
Complete the Form ST-9 below, detach it and mail it with your payment to:
Virginia Department of Taxation
Virginia Retail Sales and Use Tax
P. O. Box 26627
Richmond, VA 23261-6627
DO NOT staple your payment to Form ST-9. Required: Send the signed return, even if no tax is due. DO NOT send
the Work Sheet (ST-9A) - maintain it as part of your records.
Detach at dotted line below. DO NOT SEND ENTIRE PAGE
VA Form ST-9
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Virginia Retail Sales and Use
1 Gross Sales
1
(Doc ID 129)
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Tax Return
2 Personal Use
2
Do NOT staple.
For assistance, call (804) 367-8037.
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3 Exempt State Sales and Other Deductions
3
For Period Ending
Due Date
4 Total Taxable State Sales and Use
4
(b) Taxable Amount
(c) Tax
(a) Item and Tax Rate
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5 Qualifying State Food
5
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0000000000000000 1298888 000000
6 State General
6
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7 Local (1%)
7
Account Number
8 Total State Tax - [Add Lines 5(c) and 6(c)]
8
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9 Dealer’s Discount
9
Name
10 Net State Tax Due - [Line 8 minus Line 9]
10
Address
Type of Fee
(a) Number of Items Sold
(b) Fee (Net of Discount)
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11 Prepaid Wireless Fee
11
City, State, ZIP
12 Total State and Local and Prepaid Wireless Fee Due - [Add Lines 7(c),
12
10 and 11(b)]
I declare that this return (including accompanying schedules and statements) has been examined
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13 Penalty
13
by me and to the best of my knowledge and belief is true, correct and complete.
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14 Interest
14
Signature
Date
Phone Number
15 Total Amount Due
15
[Add Lines 12, 13 and 14]
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➨
Do not write in the space to the right.
.
Check if paid electronically.
Rev 6210051 ST-9 W REV 06/12
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