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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.
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Name
Total Amount Due From Form ST-8
Address
City, State, ZIP Code
Form ST-8V 6201050 Rev. 04/22 .
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