INSTRUCTIONS: VIRGINIA BUSINESS CONSUMER'S USE TAX RETURN (Form ST-7)

Virginia business owners must file a form ST-7 to document the purchase of personal tangible property acquired for their business from an out-of-state dealer on which no state sales tax was paid. This form is not for use by non-business-owner consumers, who should instead file a form CU-7 to document these transactions.

Virginia Business Consumer's Use Tax Return ST-7 Step 1: To complete form ST-7, you must first complete the worksheet included with this document. This is form ST-7A, which is for your records only and should not be submitted to the Virginia Department of Taxation.

Virginia Business Consumer's Use Tax Return ST-7 Step 2: The first section of the worksheet requires you to detail all such property acquired, including the name and address of the seller, the date of acquisition, a description of the property, and the cost. The total of all qualifying food purchases should be entered on line 1b, the total of all other purchases should be entered on line 2b, and the total of these two sums should be entered on line 3b.

Virginia Business Consumer's Use Tax Return ST-7 Step 3: Multiply line 1b by the appropriate rate listed (depending on whether your purchase occurred before or after July 1, 2005) to determine the the state food tax owed. Multiply line 2b by the appropriate rate listed (depending on whether your purchase occurred before or after September 1, 2004) to determine the remainder of the state tax owed. Multiply line 3b by .01 to determine the local use tax owed. Enter this in line 3c.

Virginia Business Consumer's Use Tax Return ST-7 Step 4: Combine lines 1c, 2c and 3c to determine the total tax owed. Enter this on line 4.

Virginia Business Consumer's Use Tax Return ST-7 Step 5: Lines 5 and 6 are for calculating penalty and interest if you are filing late. Add the sums from these lines, if any, to determine your total amount due on line 7.

Virginia Business Consumer's Use Tax Return ST-7 Step 6: Transfer the values from lines 1 through 7 of the worksheet to the corresponding lines on form ST-7. Provide all identifying information requested.

Virginia Business Consumer's Use Tax Return ST-7 Step 7: When filing, include form ST-6B, which identifies the counties in which you operate and their tax rates.