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Form ST-7 Virginia Business Consumer’s
UseUse TaxT ax Return
For Periods Beginning On and After July 1, 2022 *VAST07124888*
Mailing address: Virginia Department Of Taxation, Business Consumer’s Use Tax Return, P.O. Box 26627, Richmond, VA 23261-6627
Name Account Number
14-
Address Filing Period (Enter month and year)
City, State, ZIP Code Due Date
City or County of Use or Consumption City or County Code
BUSINESS CONSUMER’S USE TAX A-COST PRICE B-AMOUNT DUE
1 Purchases Qualifying for State Food UseUse Tax Rate. Enter cost price of purchases in
Column A. Multiply Column A by the rate of 1.5% (.015) and enter the result in Column B. 1 x .015 =
1a Purchases Qualifying for State Essential Personal Hygiene Products Use Use Tax Rate.
Enter cost price of purchases in Column A. Multiply Column A by the rate of 1.5% (.015) and
enter the result in Column B. 1a x .015 =
2 Purchases Subject to State General UseUse Tax Rate. Enter cost price of purchases other
than qualifying food and essential personal hygiene products in Column A. Multiply Column
A by the rate of 4.3% (.043) and enter the result in Column B. 2 x .043 =
3 State Tax. Add Line 1, Column B, Line 1a, Column B and Line 2, Column B. 3
4 RESERVED 4
5 RESERVED 5
6 Additional Regional State Use Tax. See ST-7A Worksheet.
6a Northern Virginia Regional Transportation Use Tax. Enter the portion of Line 2,
Column A attributable to Northern Virginia in Column A on this line. Multiply Column
A by the rate of 0.7% (.007) and enter the result in Column B. 6a x .007 =
6b Hampton Roads Regional Transportation Use Tax. Enter the portion of Line 2,
Column A attributable to Hampton Roads in Column A on this line. Multiply Column
A by the rate of 0.7% (.007) and enter the result in Column B. 6b x .007 =
6c Central Virginia Regional Transportation Use Tax. Enter total taxable sales for
this region in Column A. Multiply Column A by the rate of 0.7% (.007) and enter result
in Column B. 6c x .007 =
6d Historic Triangle Regional Use Tax. Enter the portion of Line 2, 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 6b. Multiply Column A by
the rate of 1.0% (.01) and enter the result in Column B. 6d x .01 =
7 Total State and Regional Use Tax. Add Line 3; Line 6a, Column B; Line 6b, Column B; Line 6c, Column B; and Line 6d, Column B. 7
8 Local Use Tax. Enter cost of purchases subject to local use tax in Column A (Lines 1 and
1a, Column A plus Line 2, Column A). Multiply Column A by the rate of 1.0% (.01) and
enter the result in Column B. See ST-7A Worksheet and complete Form ST-6B. 8 x .01 =
8a Additional Local Option Tax in the following localities: City of Danville, Charlotte,
Gloucester, Halifax, Henry, Northampton and Patrick Counties. Enter cost of
purchases subject to Additional Local Option Tax in Column A. Multiply Column A by 1.0%
(.01) and enter the result in Column B. See ST-7A Worksheet and complete Form ST-6S. 8a x .01 =
9 Total State, Regional, Local, and Additional Local Option Tax. Add Lines 7, 8, and 8a, Column B. 9
10 Penalty. See ST-7A Worksheet. 10
11 Interest. See ST-7A Worksheet. 11
12 Total Amount Due. Add Lines 9, 10 and 11. Also enter this amount on Form ST-7V. 12
Do not file this form if no tax is due.
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
General Instructions
All Form ST-7 filers are required to file and pay electronically at www.tax.virginia.gov. This form is for use by businesses, including partnerships and sole proprietorships. Individuals not
operating a business should file an annual consumer’s use tax return, Form CU-7.
The use tax applies to the use, consumption or storage of tangible personal property in Virginia when the Virginia sales or use tax was not paid at the time of purchase. The use tax is computed
on the cost price of the property, which is the total amount for which the property was purchased, including any services that are a part of the purchase, valued in money or otherwise,
and includes any amount for which credit is given the purchaser or lessee by the seller. One-half of the charge for maintenance contracts that provide for both parts and labor is exempt.
File Form ST-6B only if the Local Use Tax reported on Form ST-7 is due to more than one locality. When this occurs enter “See Attached” in the box labeled “ City or County of Use or
Consumption” at the top of Form ST-7. If you are required to file Form ST-6B and reported use, consumption or storage of tangible personal property in any of the localities within the
Northern Virginia, Hampton Roads, Central Virginia, or the Historic Triangle Regions, you must complete Form ST-6R, as well, and file it with your return. You must file Form ST-6S if you are
reporting purchases in the counties listed above in Line 8a. See the ST-7A Worksheet for more information. File Form ST-7V with your payment. Retain the ST-7A Worksheet for your records.
ST-7 6210045 Rev. 03/22
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