INSTRUCTIONS: VIRGINIA OUT-OF-STATE DEALER'S USE TAX RETURN (Form ST-8)

Businesses which operate in Virginia but are not based there must file an annual use tax return to document all purchases made out of the state for sale, consumption or use in the state on which no state tax was paid. This article discusses the package which includes this document, along with a worksheet to perform all necessary calculations, a voucher of payment if submitting payment by check, and a schedule concerning local taxes.

Virginia Out-Of-State Dealer's Use Tax Return ST-8 Step 1: Complete form ST-8A first. This is a worksheet to be kept for your records and should not be mailed along with your tax return. All answers should be transferred to the corresponding line on form ST-8 as instructed.

Virginia Out-Of-State Dealer's Use Tax Return ST-8 Step 2: Line 1 requires your gross sales for the period. Line 2 requires the total of tangible personal property purchased on which no sales or use tax was paid. Enter the sum in box 2a.

Virginia Out-Of-State Dealer's Use Tax Return ST-8 Step 3: Line 3 concerns exempt sales and transactions. Subtract this sum from box 2a and enter the result on line 4.

Virginia Out-Of-State Dealer's Use Tax Return ST-8 Step 4: Line 5 concerns the tax on applicable food products. Consult the instructions to see which food sales qualify for the lower rate.

Virginia Out-Of-State Dealer's Use Tax Return ST-8 Step 5: Line 6 concerns your sales tax owed on non-food products, line 7 concerns local taxes owed, while line 8 asks for the total of all state tax owed on food and non-food products.

Virginia Out-Of-State Dealer's Use Tax Return ST-8 Step 6: Line 9 is for those who qualify for a dealer's discount. Lines 10 through 15 provide instructions for the final calculations to be performed.

Virginia Out-Of-State Dealer's Use Tax Return ST-8 Step 7: Once you have completed the worksheet and transferred all values to form ST-8. Sign and date this form and provide your phone number.

Virginia Out-Of-State Dealer's Use Tax Return ST-8 Step 8: Form ST-8 should be detached from form ST-8V, which is a tax voucher. This should only be submitted if you are paying by check. If paying electronically or you owe no tax, do not send this along with your form ST-8.