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Form ST-9 Virginia Retail Sales and Use Tax Return
For Periods Beginning On and After July 1, 2022
All Form ST-9 filers are required to file and pay electronically at www.tax.virginia.gov. *VAST09126888*
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 Exempt State Sales and Other Deductions 3
4 Total Taxable State Sales and Use. Line 1 plus Line 2 minus Line 3. 4

5 State - Qualifying Food Sales and Use. Enter taxable sales in Column A. Multiply 5 x .015 =
Column A by the rate of 1.5% (.015) and enter the result in Column B.
5a State - Essential Personal Hygiene Products Sales and Use. Enter taxable
sales in Column A. Multiply Column A by the rate of 1.5% (.015) and enter the result 5a x .015 =
in Column B.
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 6 x .043 =
the result in Column B.
7 State Tax. Add Line 5, Column B, Line 5a, Column B and Line 6, Column B.7
8 Dealer Discount. See Form ST-9A Worksheet. 8
9 Net State Tax. Line 7 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 10a x .007 =
result in Column B.
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 10b x .007 =
result in Column B.
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 10c x .007 =
result in Column B
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 10d x .01 =
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.
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 12 x .01 =
1.0% (.01) and enter the result in Column B. See ST-9A Worksheet.
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 12a x .01 =
in Column B. See ST-9A Worksheet.
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 14 14
Dealer Discount in Column B. See ST-9A Worksheet.
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 15 15
B. If reporting for more than one locality, complete Form ST-9P before entering
amounts on this line. See ST-9A Worksheet for instructions.
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. 19
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.
ST-9 6210051 Rev.04/22
Signature Date Phone Number

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