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

Virginia businesses must submit a form ST-9 documenting their sales and use tax owed. In order to submit this form, you will need to complete the ST-9A worksheet included with this document. This worksheet is for your records only and should not be submitted. Transfer the number from every line of the worksheet to the corresponding line on form ST-9.

Virginia Retail Sales And Use Tax Return ST-9 Step 1: Detach the return along the dotted line. Enter your account number, name, address and provide your signature, the date and a phone number.

Virginia Retail Sales And Use Tax Return ST-9 Step 2: On line 1 of the worksheet, enter your total gross sales. Do not include sales tax in this amount.

Virginia Retail Sales And Use Tax Return ST-9 Step 3: On line 2, enter the cost of tangible personal property purchased for your own use on which no tax has been paid. Enter this on line 2 and enter the subtotal of lines 1 and 2 on line 2a.

Virginia Retail Sales And Use Tax Return ST-9 Step 4: On lines 3a through 3f, detail all exempt sales and deductions and calculate the total.

Virginia Retail Sales And Use Tax Return ST-9 Step 5: Subtract line 2a from the total of line 3. Enter the total sales and use tax on line four.

Virginia Retail Sales And Use Tax Return ST-9 Step 6: Line 5 concerns food which is not heated or prepared for immediate consumption, which is taxed at a lower level.

Virginia Retail Sales And Use Tax Return ST-9 Step 7: Line 6 requires you to calculate the general sales tax owed, while line 7 requires you to calculate the local tax owed. Add lines 5c and 6c to determine your total state tax owed.

Virginia Retail Sales And Use Tax Return ST-9 Step 8: Read the instructions in line 9 to determine if you qualify for a dealer's discount. If so, complete this section. Subtract line 9 from line 8 to determine your net state tax due on line 10.

Virginia Retail Sales And Use Tax Return ST-9 Step 9: Lines 11 through 15 concern the final calculations performed to determine your prepaid wireless fee, penalty and interest owed.