Va Form St 9 – Fill Out and Use This PDF

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New Essential Personal Hygiene Products Tax

Effective January 1, 2020, certain personal hygiene products qualify for reduced sales and use tax rate. The state retail sales and use tax rate on certain personal hygiene products is one and one-half percent. The one percent local sales and use tax rate is also applicable to these purchases. This results in a combined tax rate of two and one-half percent on essential personal hygiene products. Personal hygiene products subject to the reduced rate are exempt from the additional one percent sales and use tax in the Historic Triangle and the 0.7 percent tax in Northern Virginia and Hampton Roads.

Essential personal hygiene products are defined as: (i) nondurable incontinence products such as diapers, disposable undergarments, pads, and bed sheets and (ii) menstrual cups and pads, pantyliners, sanitary napkins, tampons, and other products used to absorb or contain menstrual flow. “Essential personal hygiene products” does not include any item that is otherwise exempt. More information is available on the website www.tax.virginia.gov.

New Additional Local Option Tax in Halifax County

Effective July 1, 2020, there is an additional local sales and use tax levied in Halifax County at a rate of one percent. This tax is in addition to the one percent general local sales and use tax authorized under current law. The additional tax will not be levied on essential personal hygiene products or food purchased for human consumption that is taxed at a reduced rate. Refer to Form ST-9S to report taxable sales in Halifax County. More information is available on the website www.tax.

virginia.gov.

New Tax In Central Virginia Region

Effective October 1, 2020, there is an additional 0.7% sales and use tax in the Central Virginia Region, which includes the localities of Charles City County, Chesterfield County, Goochland County, Hanover County, Henrico County, New Kent County, Powhatan County, and the City of Richmond. The combined tax rate in these areas is 6% (5.0% state tax and 1% local tax). See Form ST-9R for more information.

These changes apply to general retail sales only and do not impact the rate charged for sales of food for home consumption or essential personal hygiene products. Forms have been modified to reflect these changes. See Worksheet ST-9A for instructions.

Definition of Qualifying Food

Food for home consumption by humans, as defined under the Food Stamp Act of 1977, 7 U.S.C. § 2012, qualifies for the reduced sales tax rate. The definition includes most staple grocery food items and cold prepared foods packaged for home consumption. Specifically excluded from the definition of food for home consumption are alcoholic beverages, tobacco and prepared hot foods sold for immediate consumption on and off the premises. The reduced sales and use tax rate does not apply to seeds and plants which produce food for human consumption. More information is provided in Tax Bulletin 05-7, Food Tax Rate Reduction, available on the website www.tax.virginia.gov/laws-rules-decisions/tax-bulletins/05-7.

Additional instructions are on the back of this sheet.

Form ST-9V Virginia Retail Sales and Use Tax Payment Voucher

(Doc ID 139) Department Of Taxation, P.O. Box 26627, Richmond, VA 23261-6627

For Periods Beginning On and After October 1, 2020

Transfer lines from the worksheet to the corresponding line number on Form ST-9. If you are reporting consolidated sales for business locations in more than one locality or you do not have a fixed location for your business, file Form ST-9B with Form ST-9 to allocate sales to the appropriate Virginia locality. You must also file Form ST-9R if you are required to File Form ST-9B and you are reporting sales in the Northern Virginia, Hampton Roads, Central Virginia, or Historic Triangle Regions. You must file Form ST-9S if you are reporting sales in Halifax County.

A-SALES

B-AMOUNT DUE

RETAIL SALES AND USE TAX
1 Gross Sales and/or Rentals. Enter the total gross dollar amount of items of tangible
personal property and/or taxable services sold or leased during the period, whether for
cash or on credit, including any services that were a part of a sale, but excluding the cost
price of tangible personal property defined on Line 2. Do not include sales tax in your
gross sales figure	1
2 Personal Use. Enter the cost price of tangible personal property purchased without
payment of sales tax and withdrawn from inventory for use or consumption and/or cost
price of tangible personal property purchased either in or outside this state for dealer’s
own use or consumption on which no sales or use tax has been paid	2
3 Exempt State Sales and Other Deductions. Enter the total of all exempt sales and other
deductions (as defined below) that apply to the period covered by this return.
a Enter the exempt sales amount. Exempt sales include, but are not limited to, resale,
sales in interstate commerce and other sales for which an exemption certificate was
required; one-half the charge made for maintenance contracts that provide for both
parts and labor; and, sales of fuels for domestic consumption. An example of an
exempt sale for which no exemption certificate is required is the sale of qualifying
items sold during the sales tax holiday. Attach a schedule to the worksheet	3a
b Enter sales price of tangible personal property sold and returned by customers
during this period that resulted in a refund to the customer or a credit to the customer’s
account provided such sales are included on Line 1 and not deducted on Line 3a. .	3b

cEnter sales price of tangible personal property returned for which the state and local taxes were paid in a prior period that resulted in a refund to the customer or a credit to the customer’s account after you have paid the state and local tax on such items. Also, include unpaid sales price of tangible personal property sold under a retained title, conditional sale or similar contract that was repossessed and for which the state

	and local taxes were paid in a prior period	3c
d	Enter sales price of tangible personal property charged off as bad debt for which the
	state and local tax was paid in a prior period	3d
e	Enter any other deductions allowed by law. Attach a list to this worksheet	3e
f	Subtotal. Add Lines 3a through 3e	3f
4 Total Taxable State Sales and Use. Line 1 plus Line 2 minus Line 3f		4

5State - Qualifying Food Sales and Use. Enter qualifying taxable food sales in Column

	A. Multiply Column A by the rate of 1.5% (.015) and enter the result in Column B	5		x .015 =
5a	State - Essential Personal Hygiene Products. Enter qualifying taxable personal
	hygiene products sales in Column A. Multiply Column A by the rate of 1.5% (.015) and
	enter the result in Column B	5a		x .015 =
6	State - General Sales and Use. Enter taxable sales in Column A (Line 4 minus Lines 5 and
	5a, Column A). Multiply Column A by the rate of 4.3% (.043) and enter the result in Column B.	6		x .043 =
7	State Tax. Add Line 5, Column B, Line 5a, Column B and Line 6, Column B		7

Form ST-9A 6201052 Rev. 03/20