Form ST-8  Virginia Out-Of-State Dealer’s  
 Sales and Use Tax Return
 For Periods Beginning On and After July 1, 2022 *VAST08124888*
All Form ST-8 filers are required to file and pay electronically at www.tax.virginia.gov.See ST-8A Worksheet for instructions.
Name Account Number
12-
Address Filing Period  (Enter month or quarter and year)

City, State, ZIP Code Due Date (20th of month following end of period)

OUT-OF-STATE DEALER’S 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 in 5a x .015 =
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 6 x .043 =
enter the result in Column B.
7 State Tax. Add Line 5, Column B, Line 5a, Column B and 6, Column B. 7
8 Dealer Discount. See ST-8A Worksheet. 8
9 Net State Sales and Use Tax. Line 7 minus Line 8. 9
10 Additional Regional State Sales and Use. See ST-8A Worksheet.
10a Northern Virginia Regional Transportation Sales Tax. Enter total taxable 10a x .007 =
sales for this region in Column A.  Multiply Column A by the rate of 0.7% 
(.007) and enter 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% 10b x .007 =
(.007) and enter 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) 10c x .007 =
and enter result in Column B.
10d Historic Triangle Regional Sales Tax. Enter the total taxable sales for this 
region in Column A. All taxable sales reported here in Column A should also 10d x .01 =
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.
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 1.0% (.01). 12 x .01 =
Enter result in Column B. See Worksheet ST-8A and complete Form ST-8B.
12a Additional Local Option Tax in the following localities: City of Danville, Charlotte, 
Gloucester, Halifax, Henry, Northampton and Patrick Counties. Enter in Column 
A the portion of Line 6, Column A, sourced to the locality in which the sales were 12a x .01 =
made. Multiply Column A by 1.0% (.01) and enter the result in Column B. See ST-8A 
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-8A Worksheet.
15 Total Taxes and Fees. Add Line 13 and Line 14, Column B. 15
16 Penalty. See ST-8A Worksheet. 16
17 Interest. See ST-8A Worksheet. 17
18 Total Amount Due. Add Lines 15, 16 and 17. 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.

ST-8 6205048  Rev.04/22
Signature Date Phone Number

No text to extract.

                                                                                          Additional Local Option Tax
                                                                                          City of Danville
The City of Danville has adopted an additional 1% local option sales and use tax, effective July 1, 2022. Other localities with 
this same tax include Charlotte, Gloucester, Halifax, Henry, Northampton and Patrick Counties. 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 www.tax.virginia.gov.

                                                                                Retail Sales and Use Taxes on Room Rentals
Beginning September 1, 2021, the 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. This provision is retroactive to September 1, 2021; however, no taxpayer is entitled to a 
refund of taxes remitted prior to July 1, 2022.
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.

                                                                                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, Hampton Roads and Central Virginia. 
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.

                                                                                Remote Sales and Use Tax Collection 
Beginning July 1, 2019, remote sellers and marketplace facilitators who sell or facilitate the sale of more than $100,000 in 
annual gross revenue from retail sales into the Commonwealth (“gross revenue”) or 200 or more annual transactions to 
Virginia customers must register for the collection of the tax. 

                                                                                          File Electronically
All out-of-state dealer’s use taxpayers are required to file their Out-Of-State Dealer’s Use Tax returns and make all payments 
electronically.  If you are unable to file and pay electronically you may request a waiver.  You can obtain the waiver request 
form at www.tax.virginia.gov or by calling (804) 367-8037. 

                                                    Additional instructions are on the back of this sheet.

Form ST-8V    Virginia Out-Of-State Dealer’s Sales and Use Tax Payment Voucher
(Doc ID 138)                                        Department Of Taxation, P.O. Box 26627, Richmond, VA  23261-6627

0000000000000000 1388888 000000
                                                                                                                                 If your have been granted a waiver, enter the total 
                               Filing Period  (Enter month or quarter and year) Due Date (20th of month following end of period) amount due from Form ST-8 on the voucher, Form 
                                                                                                                                 ST-8V, and enclose this voucher and your check 
                               Account Number                                                                                    with your return. Make your check payable to the 
                                                                                                                                 Department of Taxation.
                               12-
                               Name
                                                                                                                                 Total Amount Due From Form ST-8
                               Address

                               City, State, ZIP Code
Form ST-8V 6201050  Rev. 04/22                                                                                                                          .

                                    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.

                                    Return and Payment Filing
• File and pay online unless you receive approval for a temporary hardship waiver.  Obtain a waiver from the Department’s 
  website.
• Forms and instructions are available online for download.
• Return and payment are due on the 20th of month following end of period.
• Make your check payable to the Department of Taxation.
• 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 or write to:
  Virginia Department of Taxation
  P.O. Box 1115
  Richmond, VA 23218-1115
•  Tenemos servicios disponible en Español.

Form ST-8B             Virginia Schedule of  
                       Local Sales and Use Taxes
                                                                                         *VAST8B119888*
Name                                                                                     Account Number
                                                                                         12-
Address                                                                                  Filing Period  (Enter month or quarter and year)

City, State, ZIP Code                                                                    Due Date (20th of month following end of period)

•   Complete this form and file it with Form ST-8 to compute taxable sales sourced to Virginia localities.  Be sure to complete all columns. 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.
• To determine locality code based on delivery address visit www.tax.virginia.gov/fips.

            A          B                        B1 C           D                       E                  F                   G
                                                                                                          Local Taxable Sales 
        Locality Name  Code                        Gross Sales Personal Use            Exempt State Sales  of Fuel for Domestic  Local Taxable Sales
                                                                                       & Other Deductions Consumption         (= C + D - E + F)
                                                                                                          (If included in E)

 Page 1 Subtotal
 Subtotal From Other Pages, If 
 Applicable
 Grand Total
Va. Dept. of Taxation   ST-8B 6201051 Rev. 03/20

Form ST-8B             Virginia Schedule of 
Page 2                 Local Sales and Use Taxes
                                                           *VAST8B219888*
Name                                                       Account Number
                                                           12-
Address                                                    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            D            E                  F                   G
                                                                            Local Taxable Sales 
        Locality Name  Code    Gross Sales  Personal Use Exempt State Sales  of Fuel for Domestic  Local Taxable Sales
                                                         & Other Deductions Consumption         (= C + D - E + F)
                                                                            (If included in E)

Page 2 Subtotal

Form ST-8B             Virginia Schedule of  
Page 3                 Local Sales and Use Taxes
                                                            *VAST8B319888*
Name                                                        Account Number
                                                            12-
Address                                                     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             D            E                  F                   G
                                                                             Local Taxable Sales 
        Locality Name  Code    Gross Sales   Personal Use Exempt State Sales  of Fuel for Domestic  Local Taxable Sales
                                                          & Other Deductions Consumption         (= C + D - E + F)
                                                                             (If included in E)

Page 3 Subtotal

Form ST-8B             Virginia Schedule of  
Page 4                 Local Sales and Use Taxes
                                                            *VAST8B419888*
Name                                                        Account Number
                                                            12-
Address                                                     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             D            E                  F                   G
                                                                             Local Taxable Sales 
        Locality Name  Code    Gross Sales   Personal Use Exempt State Sales  of Fuel for Domestic  Local Taxable Sales
                                                          & Other Deductions Consumption         (= C + D - E + F)
                                                                             (If included in E)

Page 4 Subtotal

                               Virginia Schedule of Regional State Sales 
Form ST-8R
                                      and Use Tax 
                                                                                    *VAST8R121888*
Account Number                                       Due Date (20th of month following end of period)
12-
                                                   Northern Virginia Region
             A                 B    C              D                    E                            F       G
   Locality Name               Code Gross Sales &  Exempt State Sales & Qualifying Food  Essential Personal  Regional Taxable Sales
                                    Personal Use   Other Deductions     Sales & Use      Hygiene Sales & Use (= 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-8.

                                                   Hampton Roads Region
             A                 B    C              D                    E                            F       G
   Locality Name               Code Gross Sales &  Exempt State Sales & Qualifying Food  Essential Personal  Regional Taxable Sales
                                    Personal Use   Other Deductions     Sales & Use      Hygiene Sales & Use (= 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-8.

Form ST-8R  6201048  Rev. 12/19

Form ST-8R             Virginia Schedule of Regional State Sales 
Page 2
                               and Use Tax 
                                                                     *VAST8R221888*

                                            Central Virginia Region
            A          B     C              D                      E              F                   G
      Locality Name    Code  Gross Sales &  Exempt State Sales & Qualifying Food  Essential Personal  Regional Taxable Sales
                             Personal Use   Other Deductions     Sales & Use      Hygiene Sales & Use (= 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
City of Richmond       51760
Total Central Virginia Region
                                                                                                      Transfer amount above to 
                                                                                                      Line 10c, Col. A, Form ST-8.

Historic Triangle Region - All taxable sales reported Region 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 &  Exempt State Sales & Qualifying Food  Essential Personal  Regional Taxable Sales
                             Personal Use   Other Deductions     Sales & Use      Hygiene Sales & Use (= 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-8

                               Virginia Schedule of Additional Local 
Form ST-8S
                                    Option Sales and Use Tax                  *VAST8S123888*

Account Number                                               Due Date (20th of month following end of period)
10-

                                    Additional Local Option Sales and Use Tax 
              A                B    C                        D                E                              F
   Locality Name               Code Local Taxable Sales From Qualifying Food  Essential Personal Hygiene     Local Taxable Sales
                                    ST-8B Column G           Sales & Use      Sales & Use                    (=  C - D - E)

Charlotte County               51037
Danville City                  51590
Gloucester County              51073
Halifax County                 51083
Henry County                   51089
Northampton County             51131
Patrick County                 51141
Total Local Option Tax
                                                                                                             Transfer amount above to Line 
                                                                                                             12a, Col. A, Form ST-8 and 
                                                                                                             ST-8A Worksheet

Form ST-8S  6201035  Rev. 03/22

No text to extract.

Name
ST-8A
Account Number
Virginia Out-Of-State Dealer’s Sales and Use 
12-
Tax Worksheet Filing Period  (Enter month or quarter / year) Due Date
For your records. Do not mail. 
 For Periods Beginning On and After July 1, 2022 
Complete Form ST-8B and file it with Form ST-8 to compute taxable sales sourced to Virginia localities. You must also file Form ST-8R if reporting sales sourced to any locality 
in the Northern Virginia, Hampton Roads, Central Virginia, or the Historic Triangle Regions. Visit www.tax.virginia.gov/fips to determine locality based on delivery address. 
You must file Form ST-8S if you are reporting sales in the following localities: City of Danville, Charlotte, Gloucester, Halifax, Henry, Northampton and Patrick Counties.
A-SALES B-AMOUNT DUE
OUT-OF-STATE DEALER’S 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
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 State Sales and Use. Line 1 plus Line 2 minus Line 3f ......................... 4
5 State - 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
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 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 the taxable sales for all locations by 3 to determine monthly taxable sales.
Food Tax and Personal 
Monthly Taxable Sales Hygiene Products Tax General Sales & Use Tax
Enter on Line 8b or 8e Enter on Line 8h below.

(a) (b) (c) (d)
At Least But Less Than
$0 $62,501 .016 .01116
Form ST-8A 6201049  Rev. 03/22
$62,501 $208,001 .012 .00837
$208,001 And Up .008 .00558

                                                                                                                                                  A-SALES                     B-AMOUNT DUE
    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
10  Additional Regional State Sales Tax. If you have sales sourced to any locality in the Northern 
    Virginia, Hampton Roads, Central Virginia, or Historic Triangle Regions (see table below), complete 
    Form ST-8R. Report total sales by region on Lines 10a, 10b, 10c, and 10d of the worksheet 
    below and Form ST-8.
           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
    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. 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 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. Complete 
    Form ST-8B to report sales sourced to Virginia localities ...............................................                                 12                      x .01 =
12a Additional Local Option Tax in the following localities: City of Danville, Charlotte, 
    Gloucester, Halifax, Henry, Northampton and Patrick Counties. Enter taxable sales in 
    these counties from Form ST-8S, 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 =

                                                                                                    A-SALES                                                                              B-AMOUNT DUE

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 Form ST-8, 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-8, Line 14, Column B......................                                                               14
15 Total Taxes and Fees. Add Lines 13 and 14, Column B ............................................................................................                                    15
16 Penalty For Late Filing & Payment. Penalty for late filing and payment of Sales and Use Tax - 6% of Line 15 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 ............................................................................................................................................................................. 16
17 Interest, Interest is assessed on Line 15 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.. .............................................................                                            17
18 Total Amount Due. Add Lines 15, 16 and 17. ............................................................................................................                             18

                 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.
                                        Counties

Accomack         51001 Franklin County*         51067 Nottoway                                                           51135
Albemarle        51003 Frederick                51069 Orange                                                             51137
Alleghany        51005 Giles                    51071 Page                                                               51139
Amelia           51007 Gloucester               51073 Patrick                                                            51141
Amherst          51009 Goochland                51075 Pittsylvania                                                       51143
Appomattox       51011 Grayson                  51077 Powhatan                                                           51145
Arlington        51013 Greene                   51079 Prince Edward                                                      51147
Augusta          51015 Greensville              51081 Prince George                                                      51149
Bath             51017 Halifax                  51083 Prince William                                                     51153
Bedford          51019 Hanover                  51085 Pulaski                                                            51155
Bland            51021 Henrico                  51087 Rappahannock                                                       51157
Botetourt        51023 Henry                    51089 Richmond County*                                                   51159
Brunswick        51025 Highland                 51091 Roanoke County*                                                    51161
Buchanan         51027 Isle Of Wight            51093 Rockbridge                                                         51163
Buckingham       51029 James City               51095 Rockingham                                                         51165
Campbell         51031 King And Queen           51097 Russell                                                            51167
Caroline         51033 King George              51099 Scott                                                              51169
Carroll          51035 King William             51101 Shenandoah                                                         51171
Charles City     51036 Lancaster                51103 Smyth                                                              51173
Charlotte        51037 Lee                      51105 Southampton                                                        51175
Chesterfield     51041 Loudoun                  51107 Spotsylvania                                                       51177
Clarke           51043 Louisa                   51109 Stafford                                                           51179
Craig            51045 Lunenburg                51111 Surry                                                              51181
Culpeper         51047 Madison                  51113 Sussex                                                             51183
Cumberland       51049 Mathews                  51115 Tazewell                                                           51185
Dickenson        51051 Mecklenburg              51117 Warren                                                             51187
Dinwiddie        51053 Middlesex                51119 Washington                                                         51191
Essex            51057 Montgomery               51121 Westmoreland                                                       51193
Fairfax County*  51059 Nelson                   51125 Wise                                                               51195
Fauquier         51061 New Kent                 51127 Wythe                                                              51197
Floyd            51063 Northampton              51131 York                                                               51199
Fluvanna         51065 Northumberland           51133  
                                        Cities
Alexandria       51510 Galax                    51640 Poquoson                                                           51735
Bristol          51520 Hampton                  51650 Portsmouth                                                         51740
Buena Vista      51530 Harrisonburg             51660 Radford                                                            51750
Charlottesville  51540 Hopewell                 51670 Richmond City*                                                     51760
Chesapeake       51550 Lexington                51678 Roanoke City*                                                      51770
Colonial Heights 51570 Lynchburg                51680 Salem                                                              51775
Covington        51580 Manassas                 51683 Staunton                                                           51790
Danville         51590 Manassas Park            51685 Suffolk                                                            51800
Emporia          51595 Martinsville             51690 Virginia Beach                                                     51810
Fairfax City*    51600 Newport News             51700 Waynesboro                                                         51820
Falls Church     51610 Norfolk                  51710 Williamsburg                                                       51830
Franklin City*   51620 Norton                   51720 Winchester                                                         51840
Fredericksburg   51630 Petersburg               51730