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

# 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 tax periods July 2023 through March 2025.

# Account Registration

This change will not impact your account registration.

# Electronic Filing Requirement

All ST-1 Filers must file and pay electronically using an online business account, 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 tax account, you will continue to file multiple returns.
However, you will use the new ST-1 form regardless of the account type.

# Form ST-9 Virginia Retail Sales and Use Tax Return

VAST09128888
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.

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 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

# 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.gov.

# See additional instructions on the back of this page.

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.

Form ST-9B Virginia Schedule of

# Local Sales and Use Taxes

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 Virginia cities and counties included in this form package.
More information is provided about the Retail Sales and Use Tax Increase in the Central Virginia Region on the website at www.tax.virginia.gov/tax-bulletins.
•
A B B1 C
Number of
Locality Name Code Gross Sales
Locations In
Locality
Page 1 Subtotal
Subtotal From Other Pages, If Applicable
Grand Total
Va. Dept. of Taxation ST-9B 6202053 Rev. 7/22 D E F G Local Taxable Sales Exempt Misc. State of Fuel for Domestic Local Taxable Sales Personal Use Sales & Other Consumption (= C + D - E + F) Deductions (If included in E)

Form ST-9B Virginia Schedule of

Page 2 Local Sales and Use Taxes

Form ST-9B Virginia Schedule of

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

Form ST-9B Virginia Schedule of

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

# Virginia Schedule of Regional State Sales

Form ST-9R and Use Tax
VAST9R122888
Due Date (20th of month following end of period) Account Number 10-

# Northern Virginia Region

# Hampton Roads Region

A B C D
(= C - D - E - F)
Sales & Use
Transfer amount above to
Line 10a, Col. A, Form ST-9
E F G
Exempt Essential
Regional Taxable Sales
Exempt Qualifying
Gross Sales & Exempt Misc. State Sales Locality Name Code Personal Hygiene Food Sales & Use Personal Use & Other Deductions 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
Form ST-9R 6201055 Rev. 7/22
(= C - D - E - F)
Sales & Use
Transfer amount above to
Line 10b, Col. A, Form ST-9

# Form ST-9R

Virginia Schedule of Regional State Sales and Use Tax VAST9R222888 Due Date (20th of month following end of period) Account Number 10-

# Central Virginia Region

A B C D
Locality Name Code Gross Sales & Exempt Misc. State Sales & Other Deductions G E F Regional Taxable Sales Exempt Qualifying Exempt Essential (= C - D - E - F) Personal Hygiene Food Sales & Use
Personal Use
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
Sales & Use
Transfer amount above to
Line 10c, Col. A, Form ST-9

# Historic Triangle Region

Locality Name Code
Personal Use & Other Deductions
James City County 51095
Williamsburg City 51830
York County 51199
Total Historic Triangle
Regional Taxable Sales
Personal Hygiene Sales
Sales & Use (= C - D - E - F)
& Use
Transfer amount above to
Line 10d, Col. A, Form ST-9

# Form ST-9S

VAST9S125888

# Option Sales and Use Tax

# Additional Local Option Sales and Use Tax

# Pittsylvania County

# ST-9A Worksheet

Form ST-9S 6201036 Rev. 04/23

# Form ST-9P

VAST9P124888

# Disposable Plastic Bag Tax

# Local Disposable Plastic Bag Tax

# ST-9A Worksheet

Name

# Virginia Retail Sales and Use Tax

# Worksheet is for your records only. Do not mail.

# 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.

# RETAIL SALES AND USE TAX

A-SALES B-AMOUNT DUE
3a
3b
3c
3d
3e
3f
5a x .043 =
7 Enter amount from Line 6, Column B … Form ST-9A 6201052 Rev. 04/23

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 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

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

# Richmond County*

# Charles City

# Fairfax County*

# Colonial Heights