INSTRUCTIONS: VIRGINIA RETAIL SALES AND USE TAX RETURN - CONSOLIDATED (Form ST-9 CO)

Virginia businesses which operate 5 or more locations may submit a consolidated tax return documenting all sales and use tax owed from all locations. This article discusses the ST-9 CO form, available as part of a package including a worksheet, payment voucher and a schedule to list information about the location of every business. Note that businesses required to file this document on a monthly basis are required to do so electronically.

Virginia Retail Sales And Use Tax Return - Consolidated ST-9 CO Step 1: Complete the worksheet (form ST-9A) first. Sections 1 through 3 concern gross sales, personal use purchases, exempt sales and exemptions. Follow instructions to determine your total taxable state and use income in section 4.

Virginia Retail Sales And Use Tax Return - Consolidated ST-9 CO Step 2: Food products which are not heated or intended for immediate consumption are subject to a lower state tax rate. Enter the amount sold and perform the calculations as instructed to determine your sales tax owed on such products in section 5. Calculate the sales tax owed on all other products in section 6. Calculate your local sales tax owed in section 7. Provide the total sales tax owed to the state in section 8 by adding the sums from sections 5 and 6.

Virginia Retail Sales And Use Tax Return - Consolidated ST-9 CO Step 3: Read the instructions in section 9 to see if you qualify for the dealer's discount. If so, complete this section and subtract the resulting sum from section 8 to determine your net tax due in section 10.

Virginia Retail Sales And Use Tax Return - Consolidated ST-9 CO Step 4: Sections 11 through 14 concern any prepaid wireless E-911 fee paid, as well as penalties and interest due. Enter the total owed in section 15.

Virginia Retail Sales And Use Tax Return - Consolidated ST-9 CO Step 5: Transfer all values from their sections to the sections on form ST-9 CO as indicated.

Virginia Retail Sales And Use Tax Return - Consolidated ST-9 CO Step 6: Separate from ST-9 CO from form ST-9V at the bottom of the page. This voucher must be submitted along with your tax return even if you do not owe any tax.