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You must also file Form ST-9Rif you are required to File Form ST-9B and you are reporting sales in the Northern Virginia or Hampton Roads Regions.  \n• See ST-9A Worksheet for return completion instructions.  \n\n| Name | Account Number\u003Cbr>10- |\n| --- | --- |\n| Address | Filing Period (Enter month or quarter and year) |\n| City, State, ZIP | Due Date (20th of month following end of period) |\n\nMailing address: Virginia Department Of Taxation  \nP.O. Box 26627  \nRichmond, VA 23261-6627  \n\n| RETAIL SALES AND USE TAX | A-SALES |  |  | B-AMOUNT DUE |  |  |\n| --- | --- | --- | --- | --- | --- | --- |\n| 1 Gross Sales and/or Rentals | 1 |  |  |  |  |  |\n| 2 Personal Use | 2 |  |  |  |  |  |\n| 3 Exempt State Sales and Other Deductions | 3 |  |  |  |  |  |\n| 4 Total Taxable State Sales and Use. Line 1 plus Line 2 minus Line 3. | 4 |  |  |  |  |  |\n| 5 State-Qualifying Food Sales and Use. Enter taxable sales in Column A. Multiply Column A by the rate of 1 .5%( .015) and enter the result in Column B | 5 |  |  | x .015 = |  |  |\n| 6 State-General Sales and Use. Enter taxable sales in Column A (Line 4 minus Line 5, Column A) . Multiply Column A by the rate of 4 .3%( .043) and enter the result in Column B. | 6 |  |  | x .043 = |  |  |\n| 7 State Tax. Add Line 5, Column B and Line 6, Column B. |  |  |  | 7 |  |  |\n| 8 Dealer Discount. See Form ST-9A Worksheet. |  |  |  | 8 |  |  |\n| 9 Net State Tax. Line 7 minus Line 8. |  |  |  | 9 |  |  |\n| 10 Additional State Sales Tax-Regional Transportation. See ST-9A Worksheet.\u003Cbr>10a Northern Virginia. Enter total taxable sales for this region in Column A. Multiply Column A by the rate of 0 .7%( .007) and enter result in Column B.\u003Cbr>10b Hampton Roads. Enter total taxable sales for this region in Column A. Multiply Column A by the rate of 0 .7%( .007) and enter result in Column B. | 10a |  |  | x .007 = |  |  |\n|  | 10b |  |  | x .007 = |  |  |\n| 11 Total State and Regional Tax. Add Lines 9, 10a, Column B and 10b, Column B. |  |  |  | 11 |  |  |\n| 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. See ST-9A Worksheet. | 12 |  |  | x .01 = |  |  |\n| 13 Total State, Regional and Local Tax. Add Lines 11 and 12, Column B. |  |  |  | 13 |  |  |\n| 14 Prepaid Wireless Fee. Enter number of items sold in Column A and fee due net of Dealer Discount in Column B. See ST-9A Worksheet. | 14 |  |  | 14 |  |  |\n| 15 Total Taxes and Fees. Add Lines 13 and 14, Column B. |  |  |  | 15 |  |  |\n| 16 Penalty. See ST-9A Worksheet. |  |  |  | 16 |  |  |\n| 17 Interest. See ST-9A Worksheet. |  |  |  | 17 |  |  |\n| 18 Total Amount Due. Add Lines 15, 16 and 17. |  |  |  | 18 |  |  |\n\nDeclaration and Signature. I declare that this return (including accompanying schedules and statements) has been examined by me and to the best of my knowledge and belief is true, correct and complete.  \nSignature Date Phone Number  \nST-9 6210051 Rev. 03/13 *  \nWhat’s New  \nRate Increase - Statewide and Regional. Effective July 1, 2013, the retail sales and use tax rate increases by 0.3% statewide. In addition to the statewide increase, there is an additional 0.7% increase in localities included in the Northern Virginia and Hampton Roads regions. These changes apply to general retail sales only and do not impact the rate charged for sales of food for home consumption. Forms have been modified to reflect these changes. See Worksheet ST-9A for instructi","cbCaicc6PEUAhNDx","https://ap.wps.com/l/cbCaicc6PEUAhNDx","pdf",312774,"English","# Electronic Filing and Payment Requirement\n## Rate Increase and Effective Dates\n## Definition of Qualifying Food\n## Return and Payment Filing\n## Form ST-9 Calculation Lines","[{\"question\":\"What is Form ST-9 used for?\",\"answer\":\"Form ST-9 is used to report Virginia retail sales and use tax, including gross sales, personal use, exempt deductions, and taxable amounts. It also supports calculation of state, regional, and local tax components.\"},{\"question\":\"What changed effective July 1, 2013 for Form ST-9 filers?\",\"answer\":\"The retail sales and use tax rate increased statewide by 0.3% and increased an additional 0.7% for localities in the Northern Virginia and Hampton Roads regions. All Form ST-9 filers must file and pay electronically beginning with the effective dates described in the notice.\"},{\"question\":\"How is the reduced sales tax rate for qualifying food determined?\",\"answer\":\"Qualifying food is defined as food for home consumption as defined under the Food Stamp Act of 1977. Alcoholic beverages, tobacco, and prepared hot foods sold for immediate consumption are excluded, and the reduced rate does not apply to seeds and plants that produce food.\"}]","Form ST-9 - Virginia Retail Sales and Use Tax Return | PDF",1789818908]