Form St-8 - Virginia Out-Of-State Dealer'S Use Tax Return Page 9

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A-SALES

B-AMOUNT DUE

Step 2 - Compute the Dealer Discount Amount

Food Tax

a Enter the tax amount reported on Line 5, Column B.

8a.

b Enter the dealer discount factor for Food Tax.

See Column (c) above.

8b.

c Multiply Line 8a by Line 8b.

8c.

General Sales And Use Tax

d Enter the tax amount reported on Line 6, Column B.

8d.

e Enter the dealer discount factor for General Sales &

Use Tax. See Column (d) above.

8e.

f Multiply Line 8d by 8e.

8f.

8 Total Dealer Discount. Add Lines 8c and 8f. .............................................................................................................

9 Net State Sales and Use Tax. Line 7 minus Line 8. ..................................................................................................

10 Additional State Sales Tax - Regional Transportation. If you have sales sourced to any locality

in the Northern Virginia or Hampton Roads Regions (see table below), complete Form ST-8R.

Report total sales by region on Lines 10a and 10b of the worksheet below and Form ST-8.

Northern Virginia Region

Hampton Roads Region

Alexandria City

Loudoun County

Chesapeake City

Newport News City

Suffolk City

Arlington County

Manassas City

Franklin City

Norfolk City

Virginia Beach City

Fairfax City

Manassas Park City

Hampton City

Poquoson City

Williamsburg City

Fairfax County

Prince William County

Isle of Wight County

Portsmouth City

York County

Falls Church City

James City County

Southampton County

10a Northern Virginia. Enter in Column A the portion of Line 6, Column A sourced to the

Northern Virginia Region. Multiply Column A by the rate of 0.7% (.007) and enter the

result in Column B. .................................................................................................

10a

x .007 =

10b Hampton Roads. Enter in Column A the portion of Line 6, Column A sourced to the

Hampton Roads Region. Multiply Column A by the rate of 0.7% (.007) and enter the

x .007 =

result in Column B. .................................................................................................

10b

11 Total State and Regional Tax. Add Line 9, Line 10a, Column B and Line 10b, Column B. ......................................

12 Local Tax. Enter local taxable sales in Column A. Multiply Column A by the rate of 1.0%

(.01) and enter the result in Column B. Generally, the amount entered in Column A is the

same as the taxable state sales and use amount. However, if you reported sales of fuels

for domestic consumption as an exempt sale, you may be required to enter a different

amount. Sales of fuels for domestic consumption are not subject to state tax but are subject

to local tax unless the locality has specifically exempted these fuels. If the locality has not

specifically exempted these fuel sales, the amount you enter on Line 12, Column A, must

equal the total of your sales of fuels for domestic consumption plus the amount on Line 4.

Complete Form ST-8B to report sales sourced to Virginia localities ..............................

x .01 =

13 Total State, Regional and Local Tax. Add Lines 11 and 12, Column B .................................................................

14 Prepaid Wireless Fee.

a. Enter the number of items sold. Each separate retail

purchase of a prepaid service is considered an item.

Enter here and on Form ST-8, Line 14, Column A

14a.

b. Fee - Multiply line 14a by $0.50.

14b.

c. Dealer Discount - Multiply Line 14b by 5.0% (0.05)

Allowed if filed and paid timely. If paid late enter 0.

14c.

Net Prepaid Wireless Fee. Line 14b minus Line 14c. Enter result on Form ST-8, Line 14, Column B......................

15 Total Taxes and Fees. Add Lines 13 and 14, Column B ............................................................................................

16 Penalty For Late Filing & Payment. Penalty for late filing and payment of Sales and Use Tax - 6% of Line 15 for

each month or part of a month the tax is not paid, not to exceed 30%. The minimum payment is $10.00, even if tax due

is $0 ...........................................................................................................................................................................

17 Interest, Interest is assessed on Line 15 at the rate established in Section 6621 of the Internal Revenue Code of

1954, as amended, plus 2%. For interest rates visit .............................................................

18 Total Amount Due. Add Lines 15, 16 and 17. ............................................................................................................