Virginia > Statewide > Department Of Taxation
Out-Of-State Dealers Use Tax Return (Packet) ST-8 - Virginia
| Out-Of-State Dealers Use Tax Return (Packet) Form. This is a Virginia form and can be used in Department Of Taxation Statewide . |
|
||||||
 Get this form for FREE as a print-only pdf |
|||||||
|
ST-8 Package This package contains the following: · ST-8 Virginia Out-of-State Dealer's Use Tax Return And Voucher · ST-8A Virginia Out-of-State Dealer's Use Tax Worksheet · ST-6B Schedule Of Local Taxes After you have completed and signed the return, mail the return, voucher and schedule with your payment to: Virginia Department of Taxation P.O. Box 26627 Richmond, VA 23261-6627 The return and the voucher both must be returned, even if no tax is due. DO NOT send the Worksheet (ST-8A) - maintain it as part of your records. What's New Prepaid Wireless E-911 Fee. Effective beginning January 1, 2011. House Bill 754 and Senate Bill 441 impose a new prepaid wireless E-911 fee of $0.50 on each retail purchase of prepaid wireless calling service. The fee is collected at the point of sale. Dealers are allowed to retain 5% of the Prepaid Wireless E-911 Fee collected as compensation if the return and payment of the fee is timely. The Dealer's Discount for administering the fee is computed on the worksheet. A new line (Line 11) has been added to the Retail Sales and Use Tax return to report the new Prepaid Wireless E-911 Fee by dealers making sales of prepaid wireless calling service. For more information, please see the Guidelines and Rules for the Prepaid Wireless E-911 Fee at www.tax.virginia.gov. Important Food Tax Information Fast Food Establishment/Restaurants. Food sold by a retail establishment, whose gross receipts derived from the sale of food for immediate consumption, constitutes more than 80% of the total gross receipts of the establishment is not eligible for the reduced rate. For purposes of determining the "80% rule", a retail establishment includes motor fuel sales in determining their total gross receipts. 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.policylibrary.tax.virginia.gov/OTP/Policy.nsf Va. Dept. of Taxation ST-8 W REV 08/10 American LegalNet, Inc. www.FormsWorkFlow.com VA Form ST-8 Virginia Out-Of-State Dealer's Use Tax Return Do NOT staple. For assistance, call (804)367-8037. Mail completed forms (the return, the voucher, Form ST-6B and payment) to: Virginia Department Of Taxation Out-of-State Dealer's Use Tax PO Box 26627 Richmond, VA 23261-6627 Name Account Number Period Due Date 1 Gross Sales and/or Rentals ........................................................................................................................ 1 2 Personal Use ................................................................................................................................................ 2 3 Total Exempt State Sales and Other Deductions ...................................................................................... 3 4 Total Taxable State Sales and Use ............................................................................................................. 4 a - Item b - Taxable Amount 5 State - Qualifying Food Sales and Use · For periods beginning on or after July 1, 2005, use the rate of 1.5% (.015). · For periods ending on or prior to June 30, 2005, use the rate of 3% (.03). ............................................................. 5 6 State - General Sales and Use · For periods beginning on or after September 1, 2004, use the rate of 4% (.04). · For periods ending on or prior to August 31, 2004, use the rate of 3.5% (.035). ........................................................ 6 7 Local - Sales and Use (1%)..................................................... 7 8 Total State Tax (Line 5, Column c + Line 6, Column c).................................................................................. 8 9 Dealer's Discount - See instructions. ............................................................................................................ 9 10 Net State Tax Due (Line 8 - Line 9)............................................................................................................. 10 Type of Fee (a) Number of Items Sold 11 Prepaid Wireless Fee (From Worksheet) ............................ 11a 12 Total State and Local and Prepaid Wireless Fee Due (Add Lines 7c, 10 and Line 11b) .......................... 12 13 Penalty For Late Filing & Payment - See instructions. ............................................................................. 13 14 Interest For Late Filing & Payment - See instructions. ............................................................................. 14 15 Total Amount Due (Line 12 + Line 13 + Line 14) Also, enter this amount below on the voucher. ........................................................ Check if paid by EFT.. 15 (b) Fee ( Net of Discount) c - Tax 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 Form ST-8V (Doc ID 138) For Period Ending Virginia Out-Of-State Dealer's Use Tax Voucher Preparation Voucher (ST-8V) Due Date · 0000000000000000 1388888 000000 Account Number Name Address City, State, ZIP 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 Locality · If paying by check, enter the total amount due from Line 15 on the Voucher, Form ST-8V, and enclose this voucher and your check with your return. If you are paying by EFT or the amount of tax due is equal to zero, detach this voucher at the dotted line. Do NOT send voucher to Tax. Total Amount Due (Line 15 of above return) American LegalNet, Inc. www.FormsWorkFlow.com Form ST-8A Virginia Out-Of-State Dealer's Use Tax Worksheet and Instructions Worksheet is for your records only. Do NOT mail. Return and payment due on 20th of month following end of period. File and pay your taxes ov
|
|||||||
