Form ST-9 — Retail Sales and Use Tax Return (form + instructions package)

ST-9, Virginia Retail Sales and Use
Tax Return
Form ST-9: What to Know Before Filing
A new sales tax form, the ST-1, is replacing multiple sales tax forms and schedules, including the ST-9, beginning with the April 2025 filing period.

• Monthly filers will need to use the ST -1 beginning with their April 2025 tax returns due May 20, 2025.
• Quarterly filers will need to use the ST-1 beginning with their tax returns due July

20, 2025.
Access the new Form ST-1 here. Continue to use this Form ST- 9 if you need to file for t ax periods Jul y 20 23 t hrough March 2025.
Account Registration
This change will not impact your account registration.
Electronic Filing Requirement
All ST -1 Filers m ust f ile and pay el ectronically using an online business acc ount, eForms, or Web Upload unless a request for a temporary waiver is approved.
If you have an electronic filing waiver and file sales tax by paper, you will no longer fill out multiple schedules. The new ST -1 form consolidates those schedules into one table.
Multiple Accounts
If you have more than one sales t ax account, you will continue to file multiple returns.
However, you will use the new ST-1 form regardless of the account type.

ST-9 6210051 Rev. 04/23
Form ST-9 Virginia Retail Sales and Use T ax Return
For Periods Beginning On and After July 1, 2023
All Form ST-9 filers are required to file and pay electronically at www.tax.virginia.gov.
See ST-9A Worksheet for instructions.
Name Account Number
10-
Address Filing Period (Enter month or quarter and year)
City, State, ZIP Code Due Date (20th of month following end of period)

# RETAIL SALES AND USE TAX A - SALES B - AMOUNT DUE

1 Gross Sales and/or Rentals 1
2 Personal Use 2
3 Miscellaneous Exempt State Sales and Other Deductions. Do not include Food and Essential Personal Hygiene Products. See instructions. 3 4 Total Taxable Sales and Use. Line 1 plus Line 2 minus Line 3. 4 5 Exempt State - Qualifying Food Sales and Use. Enter taxable sales in Column A. 5 5a Exempt State - Essential Personal Hygiene Products Sales and Use. Enter taxable sales in Column A.
5a
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 Enter amount from Line 6, Column B. 7
8 Dealer Discount. See Form ST-9A Worksheet. 8
9 Net State Tax. Line 7, Column B minus Line 8. 9
10a Northern Virginia Regional Transportation Sales Tax. 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 =
10b Hampton Roads Regional Transportation Sales Tax. 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.
10b x .007 =
10c Central Virginia Regional Transportation Sales Tax. 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 10c x .007 = 10d Historic Triangle Regional Sales Tax. Enter total taxable sales for this area in Column A. All taxable sales reported here in Column A should also be included in the taxable sales reported in Column A of Line 10b. Multiply Column A by the rate of 1.0% (.01) and enter result in Column B.
10d x .01 =
11 Total State and Regional Tax. Add Lines 9; 10a, Column B; 10b, Column B; 10c, Column B; and 10d, Column B. 11 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 =
12a Additional Local Option Tax. Enter in Column A the sales sourced to localities from the ST-9A Worksheet, Line 12a. Multiply Column A by 1.0% (.01) and enter the result in Column B. See ST-9A Worksheet.
12a x .01 =
13 Total State, Regional, Local, and Additional Local Option Tax. Add Lines 11, 12 and 12a, Column B. 13 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
15 Disposable Plastic Bag Tax. Enter the total number of disposable plastic bags sourced to localities in Column A and the tax due net of Dealer Discount in Column
B. If reporting for more than one locality, complete Form ST-9P before entering amounts on this line. See ST-9A Worksheet for instructions.
15 15
16 Total Taxes and Fees. Add Lines 13, 14 and 15, Column B. 16
17 Penalty. See ST-9A Worksheet. 17
18 Interest. See ST-9A Worksheet. 18
19 Total Amount Due. Add Lines 16, 17 and 18.
Declaration 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.
Signature Date Phone Number
VAST09128888

Form ST-9V Virginia Retail Sales and Use T ax Payment Voucher
(Doc ID 139) Department Of Taxation, P .O. Box 26627, Richmond, VA 23261-6627
Total Amount Due From Form ST-9 .
If paying by check, enter the total amount due from
Form ST-9 on the Voucher, Form ST-9V, and enclose this voucher and your check with your return. Make your check payable to the Department of Taxation.
Form ST-9V 6201053 Rev.04/23
0000000000000000 1398888 000000
Additional Local Option Tax
New Locality Added
Pittsylvania County
Effective July 1, 2023, Pittsylvania County has adopted an additional 1% local option sales and use tax. 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 participating localities. More information is available on the website at www.tax.virginia.gov.
State Exemption for Food and Essential Personal Hygiene Products Tax
Effective January 1, 2023, purchases of food for human consumption and essential personal hygiene products are exempt from state Retail Sales and Use Tax. Under prior law, food purchased for human consumption and essential personal hygiene products were subject to a reduced 1.5 percent state sales tax rate and 1% local sales tax rate for a total rate of 2.5%. Under the new law, food purchased for human consumption and essential personal hygiene products remain subject to the 1% local Retail Sales and Use Tax. The exempt state amount must be reported separately and deducted from gross sales and use amount on your return to compute the correct state sale and use tax amount. More information is available on the website at www.tax.virginia.gov.
Disposable Plastic Bag Tax
Effective January 1, 2023, Albemarle County, and the Cities of Charlottesville and Fairfax have adopted a new tax on disposable plastic bags. Several localities have adopted this tax of $0.05 cents per bag, applied on disposable plastic bags provided to customers in grocery stores, convenience stores, and drugstores. All revenue must be used for the purposes of environmental cleanup, providing education programs designed to reduce environmental waste, mitigating pollution and litter, or providing reusable bags to recipients of Supplemental Nutrition Assistance Program (SNAP) or Women, Infants, and Children Program (WIC) benefits. Refer to Form ST-9P to report disposable plastic bag sales in participating localities. More information is available on the website at www.tax.virginia.gov.
Retail Sales and Use Taxes on Room Rentals
Retail sales and use tax (RSUT) is levied upon the total charge for room rentals, including any accommodations fees charged by accommodations intermediaries. "Accommodations" does not include rooms or space offered such as conference rooms, meeting space, or event space if the accommodations provider does not also offer rooms available for overnight sleeping.
New legislation, effective October 1, 2022, changes the process for the collection of RSUT and transient occupancy taxes for accommodations intermediaries and hotels. More information is available on the website at www.tax.virginia.go v.
See additional instructions on the back of this page.
Filing Period (Enter month or quarter and year) Due Date (20th of month following end of period)
Account Number
10-
Name
Address
City, State, ZIP Code

Return and Payment Filing www.tax.virginia.gov

• All ST-9 Filers must file and pay electronically unless a request for a temporary waiver is approved.

Download a waiver from the Department's website.

• Return and payment are due on 20th of month following end of period.
• Forms and instructions are available online for download.
• Please use our online services to report a change to your business or mailing address or if you discontinue business.

Customer Services

• For assistance, call (804) 367-8037.
• Write to Virginia Department of Taxation, P.O. Box 1115, Richmond, VA 23218-1115.

VAST9B122888
Form ST-9B Virginia Schedule of
Local Sales and Use Taxes
Name Account Number
10-
Address Filing Period (Enter month or quarter and year)
City, State, ZIP Code Due Date (20th of month following end of period)

• 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 compute local sales for Virginia localities. Be sure to complete all columns. 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. See the list of locality codes and V irginia cities and counties included in this form package.
• More information is provided about the Retail Sales and Use Tax Increase in the Central V irginia Region on the website at www.tax.virginia.gov/tax-bulletins.

A B B1 C D E F G
Locality Name Code
Number of
Locations In
Locality
Gross Sales Personal Use
Exempt Misc. State
Sales & Other
Deductions
Local Taxable Sales of Fuel for Domestic
Consumption
(If included in E)
Local Taxable Sales
(= C + D - E + F)
Page 1 Subtotal
Subtotal From Other Pages, If Applicable
Grand Total
Va. Dept. of Taxation ST-9B 6202053 Rev. 7/22

VAST9B222888
A B B1 C D E F G
Locality Name Code
Number of
Locations In
Locality
Gross Sales Personal Use
Exempt Misc. State
Sales & Other
Deductions
Local Taxable Sales of Fuel for Domestic
Consumption
(If included in E)
Local Taxable Sales
(= C + D - E + F)
Page 2 Subtotal
Form ST-9B Virginia Schedule of
Page 2 Local Sales and Use Taxes
Name Account Number
10-
Address Filing Period (Enter month or quarter and year)
City, State, ZIP Code Due Date (20th of month following end of period)

VAST9B322888
A B B1 C D E F G
Locality Name Code
Number of
Locations In
Locality
Gross Sales Personal Use
Exempt Misc. State
Sales & Other
Deductions
Local Taxable Sales of Fuel for Domestic
Consumption
(If included in E)
Local Taxable Sales
(= C + D - E + F)
Page 3 Subtotal
Form ST-9B Virginia Schedule of
Page 3 Local Sales and Use Taxes
Name Account Number
10-
Address Filing Period (Enter month or quarter and year)
City, State, ZIP Code Due Date (20th of month following end of period)

VAST9B422888
A B B1 C D E F G
Locality Name Code
Number of
Locations In
Locality
Gross Sales Personal Use
Exempt Misc. State
Sales & Other
Deductions
Local Taxable Sales of Fuel for Domestic
Consumption
(If included in E)
Local Taxable Sales
(= C + D - E + F)
Page 4 Subtotal
Form ST-9B Virginia Schedule of
Page 4 Local Sales and Use Taxes
Name Account Number
10-
Address Filing Period (Enter month or quarter and year)
City, State, ZIP Code Due Date (20th of month following end of period)

*VAST9R122888*Form ST-9R
Account Number
10-
Due Date (20th of month following end of period)
Northern Virginia Region
A B C D E F G
Locality Name Code Gross Sales &
Personal Use
Exempt Misc. State Sales
& Other Deductions
Exempt Qualifying
Food Sales & Use
Exempt Essential
Personal Hygiene
Sales & Use
Regional Taxable Sales
(= C - D - E - F)
Alexandria City 51510
Arlington County 51013
Fairfax City 51600
Fairfax County 51059
Falls Church City 51610
Loudoun County 51107
Manassas City 51683
Manassas Park City 51685
Prince William County 51153
Total Northern Virginia
Transfer amount above to
Line 10a, Col. A, Form ST-9
Hampton Roads Region
A B C D E F G
Locality Name Code Gross Sales &
Personal Use
Exempt Misc. State Sales
& Other Deductions
Exempt Qualifying
Food Sales & Use
Exempt Essential
Personal Hygiene
Sales & Use
Regional Taxable Sales
(= C - D - E - F)
Chesapeake City 51550
Franklin City 51620
Hampton City 51650
Isle of Wight County 51093
James City County 51095
Newport News City 51700
Norfolk City 51710
Poquoson City 51735
Portsmouth City 51740
Southampton County 51175
Suffolk City 51800
Virginia Beach City 51810
Williamsburg City 51830
York County 51199
Total Hampton Roads
Transfer amount above to
Line 10b, Col. A, Form ST-9
Form ST-9R 6201055 Rev. 7/22
Virginia Schedule of Regional State Sales and Use Tax

Form ST-9R
Account Number
10-
Due Date (20th of month following end of period)
Central Virginia Region
A B C D E F G
Locality Name Code Gross Sales &
Personal Use
Exempt Misc. State Sales
& Other Deductions
Exempt Qualifying
Food Sales & Use
Exempt Essential
Personal Hygiene
Sales & Use
Regional Taxable Sales
(= C - D - E - F)
Charles City County 51036
Chesterfield County 51041
Goochland County 51075
Hanover County 51085
Henrico County 51087
New Kent County 51127
Powhatan County 51145
Richmond City 51760
Total Central Virginia
Transfer amount above to
Line 10c, Col. A, Form ST-9
Historic Triangle Region
All taxable sales reported here in Column C should also be included in the taxable sales reported in Column C of Hampton Roads Region Table above.
A B C D E F G
Locality Name Code Gross Sales &
Personal Use
Exempt Misc. State Sales
& Other Deductions
Exempt Qualifying Food
Sales & Use
Exempt Essential
Personal Hygiene Sales
& Use
Regional Taxable Sales
(= C - D - E - F)
James City County 51095
Williamsburg City 51830
York County 51199
Total Historic Triangle
Transfer amount above to
Line 10d, Col. A, Form ST-9
VAST9R222888
Virginia Schedule of Regional State Sales and Use Tax

VAST9S125888
Virginia Schedule of Additional Local
Option Sales and Use Tax Form ST-9S
Account Number
10-
Due Date (20th of month following end of period)
Additional Local Option Sales and Use Tax
A B C D E F
Locality Name Code Local Taxable Sales From
ST-9B Column G
Exempt Qualifying Food
Sales & Use
Exempt Essential Personal
Hygiene Sales & Use
Local Taxable Sales
(= C - D - E)
Charlotte County 51037
Danville City 51590
Gloucester County 51073
Halifax County 51083
Henry County 51089
Northampton County 51131
Patrick County 51141
Pittsylvania County 51143
Total Local Option Tax
Transfer amount above to Line
12a, Col. A, Form ST-9 and
ST-9A Worksheet
Form ST-9S 6201036 Rev. 04/23

Form ST-9P
Account Number
10-
Due Date (20th of month following end of period)
Local Disposable Plastic Bag Tax
A B C D
Locality Name Code Number of
Taxable Bags
Net Tax After Dealer Discount
(Multiply Column C by $0.04 if timely or $0.05 if late)
Albemarle County 51003
Alexandria City 51510
Arlington County 51013
Charlottesville City 51540
Fairfax City 51600
Fairfax County 51059
Falls Church City 51610
Fredericksburg City 51630
Loudoun County 51107
Roanoke City 51770
Total Disposable Plastic Bag Tax
This total should equal
Line 15a on the ST-9A
Worksheet and Line
15A on the ST-9
This total should equal Line 15 on the ST-9A Worksheet and
Line 15B on the ST-9
Virginia Schedule of Local
Disposable Plastic Bag Tax VAST9P124888
Form ST-9P 6201070 Rev. 09/22

Form ST-9A 6201052 Rev. 04/23
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 Miscellaneous Exempt State Sales and Other Deductions. Do not include Food and Essential Personal Hygiene Products. 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 c Enter 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 Sales and Use. Line 1 plus Line 2 minus Line 3f. 4 5 Exempt State - Qualifying Food Sales and Use. Enter qualifying taxable food sales in Column A. 5 5a Exempt State - Essential Personal Hygiene Products. Enter qualifying taxable personal hygiene products sales in Column A.
5a
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 Enter amount from Line 6, Column B..
For Periods Beginning On and After July 1, 2023
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 localities charging the additional 1% local option tax. You must file Form ST-9P if you are reporting disposable plastic bag sales tax.
ST-9A Worksheet
Virginia Retail Sales and Use Tax
Worksheet is for your records only. Do not mail.
Name
Account Number
10-
Filing Period (Enter month or quarter and year)

A-SALES B-AMOUNT DUE
8 Dealer 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 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 6, Column A 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 Monthly Taxable Sales General Sales & Use Tax Enter on Line 8b below.

(a)
At Least
(b)
But Less Than (c)
$0 $62,501 .01116
$62,501 $208,001 .00837
$208,001 And Up .00558
Step 2 - Compute the Dealer Discount Amount
General Sales And Use Tax a Enter the tax amount reported on Line 6, Column B. 8a _ b Enter the dealer discount factor for General Sales & Use Tax See Column (c) above. 8b _ 8 Total Dealer Discount. Multiply Line 8a by 8b.. 8 9 Net State Sales and Use Tax. Line 7, Column B minus Line 8. 9 10 Additional 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
Arlington County
Fairfax City
Fairfax County
Falls Church City
Loudoun County
Manassas City
Manassas Park City
Prince William County
Chesapeake City
Franklin City
Hampton City
Isle of Wight County
James City County
Newport News City
Norfolk City
Poquoson City
Portsmouth City
Southampton County
Suffolk City
Virginia Beach City
Williamsburg City
York County
Charles City County
Chesterfield County
Goochland County
Hanover County
Henrico County
New Kent County
Powhatan County
Richmond City
James City County
York County
Williamsburg City
10a Northern Virginia. Enter in Column A the portion of Line 6, Column A sourced to the
Northern Virginia Region. Multiply Column A by the rate of 0.7% (.007) and enter the result in Column B. 10a x .007 = 10b Hampton Roads. Enter in Column A the portion of Line 6, Column A sourced to the Hampton Roads Region. Multiply Column A by the rate of 0.7% (.007) and enter the result in Column B. 10b x .007 = 10c Central Virginia. Enter in Column A the portion of Line 6, Column A sourced to the Central Virginia Region. Multiply Column A by the rate of 0.7% (.007) and enter the result in Column B. 10c x .007 = 10d Historic Triangle. Enter in Column A the portion of Line 6, Column A sourced to the Historic Triangle Region. All taxable sales reported here in Column A should also be included in the taxable sales reported in Column A of Line 10b. Multiply Column A by the rate of 1.0% (.01) and enter the result in Column B. 10d x .01 = 11 Total State and Regional Tax. Add Line 9; Line 10a, Column B;
Line 10b, Column B; Line 10c, Column B; and Line 10d, Column B. 11
12 Local Tax. Enter local taxable sales from Line 4 in Column A. Multiply Column A by 1.0%
(.01) and enter the result in Column B. Generally, the amount entered in Column A is the same as the taxable state sales and use amount. However, if you reported sales of fuels for domestic consumption as an exempt sale, you may be required to enter a different amount. Sales of fuels for domestic consumption are not subject to state tax but are subject to local tax unless the locality has specifically exempted these fuels. If the locality has not specifically exempted these fuel sales, the amount you enter on Line 12, Column A, must equal the total of your sales of fuels for domestic consumption plus the amount on Line 4.
If you are filing a consolidated return or reporting sales for a non-fixed business location, you must also complete Form ST-9B to report sales sourced to Virginia localities. 12 x .01 =

A-SALES B-AMOUNT DUE
12a Additional Local Option Tax: Enter taxable sales from Form ST-9S, Column F in Column
A. Multiply Column A by 1.0% (.01) and enter the result in Column B. Generally, the amount entered in Column A is the same as the taxable state sales and use amount. However, if you reported sales of fuels for domestic consumption as an exempt sale, you may be required to enter a different amount. Sales of fuels for domestic consumption are not subject to state tax but are subject to local tax unless the locality has specifically exempted these fuels. If the locality has not specifically exempted these fuel sales, the amount you enter on Line 12a, Column A, must equal the total of your sales of fuels for domestic consumption plus the amount on Line 4 less Lines 5 and 5a. 12a x .01 = 13 Total State, Regional, Local, and Additional Local Option Tax. Add Lines 11, 12 and 12a, Column B. 13 14 Prepaid Wireless Fee. a. Enter the number of items sold. Each separate retail purchase of a prepaid service is considered an item.
Enter here and on Line 14, Column A 14a _ b. Fee - Multiply line 14a by $0.63 14b c. Dealer Discount - Multiply Line 14b by 5.0% (0.05) Allowed if filed and paid timely. If paid late enter 0.. 14c Net Prepaid Wireless Fee. Line 14b minus Line 14c. Enter result on Form ST-9, Line 14, Column B 14 15 Disposable Plastic Bag Tax. If reporting bag tax in more than one locality, complete Form ST-9P first. a. Enter the total number of taxable plastic bags provided to purchasers.. 15a b. Multiply 15a by $.05 15b c. Dealer Discount - Multiply Line 15a by the dealer discount. Allowed if filed and paid timely. If paid late enter 0. For periods beginning on and after January 1, 2023 the dealer discount is $0.01 per bag.. 15c _ Net Plastic Bag Tax. Line 15b minus Line 15c. If reporting bag tax in more than one locality, this calculation should equal the total on Form ST-9P, Column D. Enter result here and also on Form ST-9, Line 15, Column B 15 16 Total Taxes and Fees. Add Lines 13, 14 and 15 Column B. 16 17 Penalty For Late Filing & Payment. Penalty for late filing and payment equals 6% of Line 16 for each month or part of a month the tax is not paid, not to exceed 30%. The minimum payment is $10.00, even if tax due is $0 17 18 Interest. Interest is assessed on Line 16 at the rate established in Section 6621 of the Internal Revenue Code of 1954, as amended, plus 2%. For interest rates visit www.tax.virginia.gov. 18 19 Total Amount Due. Add Lines 16, 17 and 18. 19

List of All Virginia Counties and Cities and Locality Code Numbers

• Please note that four counties have the same name as a city - Fairfax, Franklin, Richmond and Roanoke.

Accomack 51001
Albemarle 51003
Alleghany 51005
Amelia 51007
Amherst 51009
Appomattox 51011
Arlington 51013
Augusta 51015
Bath 51017
Bedford 51019
Bland 51021
Botetourt 51023
Brunswick 51025
Buchanan 51027
Buckingham 51029
Campbell 51031
Caroline 51033
Carroll 51035
Charles City 51036
Charlotte 51037
Chesterfield 51041
Clarke 51043
Craig 51045
Culpeper 51047
Cumberland 51049
Dickenson 51051
Dinwiddie 51053
Essex 51057
Fairfax County* 51059
Fauquier 51061
Floyd 51063
Fluvanna 51065
Counties
Cities
Franklin County* 51067
Frederick 51069
Giles 51071
Gloucester 51073
Goochland 51075
Grayson 51077
Greene 51079
Greensville 51081
Halifax 51083
Hanover 51085
Henrico 51087
Henry 51089
Highland 51091
Isle Of Wight 51093
James City 51095
King And Queen 51097
King George 51099
King William 51101
Lancaster 51103
Lee 51105
Loudoun 51107
Louisa 51109
Lunenburg 51111
Madison 511 13
Mathews 51115
Mecklenburg 511 17
Middlesex 511 19
Montgomery 51121
Nelson 51125
New Kent 51127
Northampton 51131
Northumberland 51133
Nottoway 51135
Orange 51137
Patrick 51141
Pittsylvania 51143
Powhatan 51145
Prince Edward 51147
Prince George 51149
Prince William 51153
Pulaski 51155
Rappahannock 51157
Richmond County* 51159
Roanoke County* 51161
Rockbridge 51163
Rockingham 51165
Russell 51167
Scott 51169
Shenandoah 51171
Smyth 51173
Southampton 51175
Spotsylvania 51177
Stafford 51179
Surry 51181
Sussex 51183
Tazewell 51185
Warren 51187
Washington 51191
Westmoreland 51193
Wise 51195
Wythe 51197
York 51199

Alexandria 51510
Bristol 51520
Buena Vista 51530
Charlottesville 51540
Chesapeake 51550
Colonial Heights 51570
Covington 51580
Danville 51590
Emporia 51595
Fairfax City* 51600
Falls Church 51610
Franklin City* 51620
Fredericksburg 51630
Galax 51640
Hampton 51650
Harrisonburg 51660
Hopewell 51670
Lexington 51678
Lynchburg 51680
Manassas 51683
Manassas Park 51685
Martinsville 51690
Newport News 51700
Norfolk 51710
Norton 51720
Petersburg 51730
Poquoson 51735
Portsmouth 51740
Radford 51750
Richmond City* 51760
Roanoke City* 51770
Salem 51775
Staunton 51790
Suffolk 51800
Virginia Beach 51810
Waynesboro 51820
Williamsburg 51830
Winchester 51840