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

A-SALES

B-AMOUNT DUE

8Dealer Discount. A dealer discount may be taken only if the return and payment are submitted by the due date. Any dealer whose average monthly sales tax liability exceeds $20,000 is not eligible for the discount. All other dealers must use the dealer discount chart below to determine the dealer discount RATE. The taxable sales on Line 4 is used to determine the RATE ONLY. The dealer discount is calculated by multiplying the state tax on Line 6, Column B by the dealer discount rate following Step 2 below.

Step 1 - Determine Monthly Taxable Sales and Dealer Discount Rate(s)

•Use taxable sales on Line 4 to determine the dealer discount rate(s).

•If you file more than one return, use the total of taxable sales from all locations.

•If you file on a quarterly basis, divide taxable sales for all locations by 3 to determine monthly taxable sales

						Food and Personal
		Monthly Taxable Sales				Hygiene Products Tax			General Sales & Use Tax
						Enter on Line 8b or 8e			Enter on Line 8h below.
							below.
		(a)		(b)			(c)		(d)
		At Least		But Less Than
	$0			$62,501			.016		.01116
	$62,501			$208,001			.012		.00837
	$208,001			And Up			.008		.00558
	Step 2 - Compute the Dealer Discount Amount
	Food Tax
	a Enter the tax amount reported on Line 5, Column B						8a	_______________________
	b Enter the dealer discount factor for Food Tax
	(See Column (c) above)						8b	_______________________
	c Multiply Line 8a by Line 8b						8c _______________________
	Personal Hygiene Products Tax
	d Enter the tax amount reported on Line 5a, Column B						8d	_______________________
	e Enter the dealer discount factor for Personal Hygiene
	Products Tax (See Column (c) above)						8e	_______________________
	f Multiply Line 8d by Line 8e						8f	_______________________
	General Sales And Use Tax
	g Enter the tax amount reported on Line 6, Column B						8g	_______________________
	h Enter the dealer discount factor for General Sales &
	Use Tax See Column (d) above						8h	_______________________
	i Multiply Line 8g by 8h						8i________________________
8 Total Dealer Discount. Add Lines 8c, 8f and 8i									8
9 Net State Sales and Use Tax. Line 7 minus Line 8						..................................................................................................			9

10Additional Regional State Sales Tax - Complete Lines 10a, 10b, 10c and 10d if you have sales in any locality in the Northern Virginia, Hampton Roads, Central Virginia or Historic Triangle Regions (see table below).

If you are filing a consolidated return or reporting sales for a non-fixed business location and have taxable sales in these regions, you must also complete Schedule ST-9R to report sales by locality for each region.

Northern Virginia Region		Hampton Roads Region		Central Virginia Region		Historic Triangle Region
Alexandria City	Loudoun County	Chesapeake City	Poquoson City	Charles City County	Henrico County	James City County
Arlington County	Manassas City	Franklin City	Portsmouth City	Chesterfield County	New Kent County	York County
Fairfax City	Manassas Park City	Hampton City	Southampton County	Goochland County	Powhatan County	Williamsburg City
Fairfax County	Prince William County	Isle of Wight County	Suffolk City	Hanover County	Richmond City
Falls Church City		James City County	Virginia Beach City
		Newport News City	Williamsburg City
		Norfolk City	York County