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New Disposable Plastic Bag Tax
Arlington, Fairfax and Loudoun Counties, Cities of Alexandria,
Falls Church, Fredericksburg and Roanoke
Effective July 1, 2022 Loudoun County joins several other localities with a new tax on disposable plastic bags.The tax of $0.05
cents per bag is applied on disposable plastic bags provided to customers in grocery stores, convenience stores, and drugstores.
Effective April 1, 2022, the city of Falls Church also adopted the disposable plastic bag tax. Other participating localities include
the cities of Alexandria, Fredericksburg and Roanoke, and Arlington and Fairfax Counties, effective January 1, 2022. 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 www.tax.virginia.gov.
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 of 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, CentralCentral VVirginia,irginia,
and Hampton Roads.
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.
See additional instructions on the back of this page.
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
0000000000000000 1398888 000000
Filing Period (Enter month or quarter and year) Due Date (20th of month following end of period) If paying by check, enter the total amount due from
Form ST-9 on the Voucher, Form ST-9V, and enclose
Account Number this voucher and your check with your return. Make
your check payable to the Department of Taxation.
10-
Name
Address Total Amount Due From Form ST-9
City, State, ZIP Code
.
Form ST-9V 6201053 Rev.04/22
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