Virginia Form ST-9 is the Retail Sales and Use Tax Return that every dealer registered to collect Virginia sales tax must file with the Virginia Department of Taxation to report taxable sales and pay the tax they collected from customers. You file it whether you had sales or not, and the return plus payment are due on the 20th day of the month after each filing period closes, as printed on the official Form ST-9 PDF, which carries the note For Periods Beginning On and After January 1, 2020.
The form looks simple, but a single wrong number on a tax line can change what you owe and trigger a penalty that grows fast. Virginia adds a 6% per month late penalty on unpaid tax, up to a maximum of 30%, with a $10 minimum even when you owe nothing. Knowing exactly where each figure goes is the difference between a clean filing and a costly notice in the mail.
Here is what you will learn in this guide:
- 🧾 What Form ST-9 is, who must file it, and the statute and agency behind it
- 📂 Every document and number to gather before you open the return
- ✍️ A line-by-line walkthrough of all 18 items, with sample entries on each one
- 👥 Three full filled-out examples for real businesses across Virginia
- ⚠️ The mistakes that cause rejected returns, penalties, and lost dealer discounts
Heads-up on the new Form ST-1. Starting with the April 2025 returns, Virginia began rolling out a single combined return called Form ST-1 that replaces Forms ST-9, ST-8, ST-7, and ST-6 for eForm filers. The fields and the math you learn here carry straight over to ST-1, since the lines are the same. This guide teaches the ST-9 structure that still drives the new return.
What Form ST-9 Is and Who Must File It
Form ST-9 is Virginia’s main sales and use tax return for in-state dealers. A dealer is any business that sells, leases, or rents tangible personal property, or sells certain taxable services, to customers in Virginia. If you hold a Virginia sales tax certificate of registration, the state expects an ST-9 from you for every assigned period. The return reports your gross sales, subtracts exempt sales, and calculates the state, regional, and local tax you owe.
The form exists because Virginia Code § 58.1-615 requires every dealer to file a return for each reporting period. The plain-English version is this: the state grants you the right to collect tax from buyers, and in exchange you must report and hand over that money on a set schedule. If you ignore this rule, the Department can estimate your liability, bill you, and pursue collection. For example, Tony’s Hardware in Roanoke closed for a slow winter month but skipped its return, and the state issued an estimated assessment that was higher than Tony’s actual sales — he then had to file an amended return to fix it.
You must file even with zero sales. A common misconception is that “no sales means no return.” That is false, and it costs filers the $10 minimum penalty every time. Both monthly and quarterly filers report on the 20th of the month after the period ends. The agency that receives the return is the Virginia Department of Taxation, often shortened to Virginia Tax. The receiving body, the statute, the 20th-of-the-month deadline, and the penalty all connect: the statute creates the duty, the deadline sets the clock, and the penalty enforces both.
Before You Start: Documents and Information You Need
Gather everything before you open the return. Stopping halfway to hunt for a number is how dealers transpose digits and underpay. Below is your pre-filing checklist, with why each item matters.
- Virginia sales tax account number (the 15-digit number that starts with 10-). Without it, the return cannot post to your account and your payment may go unmatched.
- Total gross sales and rentals for the period. This is the starting figure on Line 1; a wrong total throws off every line below it.
- Records of exempt sales and resale certificates. You need these to support Line 3; without proof, the state can disallow the deduction on audit.
- Cost of items you pulled from inventory for your own use. This feeds Line 2 (personal use tax); skipping it underreports tax you legally owe.
- A breakdown of sales by locality. If you sell in more than one locality, you need this for Form ST-9B; missing it sends tax to the wrong locality.
- Regional sales totals for Northern Virginia, Hampton Roads, or the Historic Triangle. These drive Lines 10a–10c; leaving them out underpays the regional tax.
- Qualifying food and personal hygiene product sales. These get the reduced 1.5% state rate on Lines 5 and 5a; mixing them with general sales overcharges your customers and your remittance.
- Count of prepaid wireless items sold. This feeds Line 14; the fee is $0.50 per item, and a missed count means a missed fee.
- Your average monthly tax liability. This decides if you still qualify for the dealer discount; dealers over $20,000 a month lose it.
- Bank account or payment method. Virginia requires electronic payment, so you need routing and account numbers ready.
If any item is missing, stop and find it. Maria Chen, who runs a boutique in Richmond, once filed before pulling her exempt-sale certificates and later could not prove a $4,000 resale deduction during a review.
Where to Get the Form and How to Access It
Form ST-9 is filed electronically through Virginia Tax’s Business Online Services, and the state requires e-filing unless you hold an approved waiver. Most dealers use one of two electronic paths: the Business Online Services account (a full login that stores your history) or the ST-9 eForm, a fillable web form that needs no login. You can open the no-schedule version for a single locality at the ST-9 eForm page or the with-schedule version when you report multiple localities.
The downloadable PDF of Form ST-9 is meant for reference and worksheet planning, not mailing — the printed form itself states that all Form ST-9 filers are required to file and pay electronically. Use the PDF and the companion ST-9A Worksheet to compute your figures, then key them into the eForm. The worksheet is for your records and is never mailed.
If you truly cannot file online, you can download a waiver and request a temporary exemption from electronic filing. The Department reviews each request. A misconception here is that paper is always allowed; it is not — paper filing is the exception that requires approval, and filing on paper without a waiver can lead to a return that is treated as not filed.
Step-by-Step: How to Fill Out Form ST-9 Line by Line
Work the ST-9A Worksheet first, then transfer the results to the matching line numbers on the ST-9 eForm. Each item below uses the exact label printed on the form. Column A is for sales figures, and Column B is for the amount due.
Header: Name, Account Number, Filing Period, and Due Date
The top of the form asks for your business Name, mailing Address, Account Number (starting with 10-), Filing Period, and Due Date. In plain terms, this block tells the state who is filing and for which month or quarter.
To answer it, enter your legal business name as registered, your full 15-digit account number after the 10- prefix, and the filing period as a month or quarter with the year. Green Leaf Grocery enters its name, account 10-123456789-0123, and filing period April 2026, with a due date of 05/20/2026.
A nuance: if your period is a quarter, write the quarter and year (for example, Q1 2026), not a single month. A common mistake is entering the wrong account number, which causes your payment to post to the wrong account or float unmatched, and the state may then bill you as a non-filer. People often believe the period is the month you are filing in; it is actually the month the sales happened, so an April return covers April sales filed in May.
Line 1 — Gross Sales and/or Rentals
This line asks for the total dollar amount of everything you sold, leased, or rented during the period, for cash or on credit. It includes taxable services that were part of a sale.
Enter the gross figure in Column A, and do not include the sales tax you collected in this number. Green Leaf Grocery sold $80,000 of goods in April and writes 80,000 on Line 1.
A nuance: exclude the cost price of items you report on Line 2, and report sales before any deductions — you subtract exemptions later on Line 3. A common mistake is folding collected tax into gross sales, which inflates the figure and overstates the tax due on every line below. A frequent misconception is that gross sales means only taxable sales; it does not — gross sales include exempt and resale sales too, which you remove on Line 3.
Line 2 — Personal Use
This line asks for the cost price of items you bought without paying sales tax and then pulled from inventory for your own use, plus items you bought in or out of state for your own use that no tax was paid on. This is the use tax part of the return.
Enter the cost price in Column A. Green Leaf Grocery took $300 of cleaning supplies from inventory for store use and writes 300 on Line 2.
A nuance: use the cost you paid, not the retail price you would charge a customer. A common mistake is leaving this blank when you have, in fact, consumed untaxed inventory, which underreports tax and is a frequent audit finding. A misconception is that use tax only applies to out-of-state purchases; it also covers inventory you bought tax-free for resale but then used yourself.
Line 3 — Exempt State Sales and Other Deductions
This line asks for the total of all exempt sales and allowed deductions for the period. On the worksheet this breaks into Lines 3a through 3f.
Enter your exempt sales on Line 3a (resale sales, interstate commerce sales, certificate-backed exemptions, sales-tax-holiday items, and half of combined parts-and-labor maintenance contracts). Use 3b for returned-goods refunds, 3c for repossessions and prior-period returns, 3d for bad debts already taxed, and 3e for other legal deductions. Green Leaf Grocery had $5,000 in resale sales to a caterer and enters 5,000 on Line 3.
A nuance: keep the exemption certificate for every exempt sale, because the deduction is only as good as your proof. A common mistake is deducting a sale with no certificate on file, which the Department will disallow on audit and bill back with interest. A misconception is that any sale you “feel” is exempt can be deducted; only sales backed by a valid certificate or a specific statutory exemption qualify.
Line 4 — Total Taxable State Sales and Use
This line is the taxable base: Line 1 plus Line 2 minus Line 3. The eForm computes it for you.
Confirm the math even when it auto-fills. Green Leaf Grocery computes 80,000 + 300 – 5,000 = 75,300 and sees 75,300 on Line 4.
A nuance: this figure is also used only to find your dealer discount rate later, so an error here ripples into Line 8. A common mistake is overriding the auto-calculated number with a hand figure that does not match Lines 1–3, which flags the return for review. A misconception is that Line 4 is the tax you owe; it is the taxable sales base, not the tax itself.
Line 5 — State Qualifying Food Sales and Use
This line asks for taxable sales of food for home consumption, taxed at the reduced state rate of 1.5%. Qualifying food means staple groceries as defined under the federal Food Stamp Act, and it excludes alcohol, tobacco, and hot prepared foods.
Enter qualifying food sales in Column A, then multiply by .015 for Column B. Green Leaf Grocery had $40,000 of grocery sales and enters 40,000 in Column A, giving 600 in Column B.
A nuance: cold prepared foods packaged for home consumption qualify, but hot deli food eaten on site does not. A common mistake is taxing groceries at the full 4.3% general rate, which overcharges customers and overstates your remittance. A misconception is that all food gets the low rate; prepared hot meals and alcohol stay at the general rate.
Line 5a — State Essential Personal Hygiene Products
This line asks for taxable sales of essential personal hygiene products, also taxed at the reduced 1.5% state rate. These are nondurable incontinence products and menstrual products such as pads, tampons, and cups.
Enter those sales in Column A and multiply by .015 for Column B. A pharmacy, Dominion Drugs, sold $2,000 of these products and enters 2,000 in Column A and 30 in Column B.
A nuance: these products are also exempt from the extra regional taxes, so do not include them in your Line 10a–10c regional figures. A common mistake is lumping hygiene products with general merchandise at 4.3%, which overcharges buyers. A misconception is that all toiletries qualify; only the specific incontinence and menstrual items defined on the form get the reduced rate.
Line 6 — State General Sales and Use
This line covers everything taxed at the general state rate of 4.3%. The Column A figure is Line 4 minus Lines 5 and 5a.
Enter the result in Column A and multiply by .043 for Column B. Green Leaf Grocery computes 75,300 – 40,000 = 35,300 in Column A and 1,517.90 in Column B.
A nuance: this is the line that also feeds the regional tax sourcing on Line 10, so keep your locality breakdown handy. A common mistake is forgetting to subtract the food and hygiene sales, which double-taxes those items. A misconception is that 4.3% is the full rate a customer pays; the customer also pays the 1% local tax and any regional add-on, for a combined 5.3% or more.
Line 7 — State Tax
This line is the sum of state tax: Line 5 Column B plus Line 5a Column B plus Line 6 Column B. The form totals it for you.
Verify the sum. Green Leaf Grocery adds 600 + 0 + 1,517.90 = 2,117.90 on Line 7.
A nuance: this is state tax only and does not yet include the dealer discount or any regional or local tax. A common mistake is treating Line 7 as your final bill, which skips the discount you are owed and the regional and local tax you must add. A misconception is that Line 7 is what you pay; it is an intermediate subtotal.
Line 8 — Dealer Discount
This line is the discount Virginia gives dealers who file and pay on time, as compensation for collecting the tax. You compute it on the ST-9A Worksheet using the dealer discount chart.
Use Line 4 taxable sales to find your rate band, then multiply your food, hygiene, and general tax amounts by the matching factors. Green Leaf Grocery, with $75,300 in monthly taxable sales, falls in the $62,501–$208,001 band and uses .012 for food/hygiene and .00837 for general tax, producing a total discount it enters on Line 8.
A nuance: if you file quarterly, divide taxable sales by 3 to find the monthly figure for the rate band. A common mistake is claiming the discount on a late return — it is forfeited if you miss the due date, and claiming it anyway creates an underpayment. A misconception is that every dealer gets it; any dealer whose average monthly sales tax liability exceeds $20,000 is not eligible.
Line 9 — Net State Tax
This line is Line 7 minus Line 8, your state tax after the discount.
Confirm the subtraction. After a discount of about $152, Green Leaf Grocery shows roughly 1,965.90 on Line 9.
A nuance: if you took no discount (because you are late or over the threshold), Line 9 equals Line 7. A common mistake is subtracting the discount twice, once here and again elsewhere, which underpays the state. A misconception is that Line 9 is your total due; you still must add regional and local tax.
Line 10 — Additional Regional State Sales Tax (10a, 10b, 10c)
These lines capture extra regional taxes. Line 10a is Northern Virginia at 0.7%, Line 10b is Hampton Roads at 0.7%, and Line 10c is the Historic Triangle at 1.0%.
Enter the portion of your Line 6 Column A sales sourced to each region, then apply the rate. A Virginia Beach store, Oceanfront Outfitters, sourced $30,000 to Hampton Roads and enters 30,000 on Line 10b Column A and 210 in Column B.
A nuance: Historic Triangle sales on 10c must also be included in the Hampton Roads figure on 10b, since the Historic Triangle sits inside Hampton Roads. A common mistake is skipping these lines entirely for a regional business, which underpays and triggers a bill. A misconception is that regional tax applies statewide; it only applies in the listed localities, and food and hygiene products are exempt from it.
Line 11 — Total State and Regional Tax
This line adds Line 9 plus Lines 10a, 10b, and 10c Column B.
Check the total. Oceanfront Outfitters adds its net state tax and $210 regional tax to reach Line 11.
A nuance: only the Column B (dollar) amounts from the regional lines are added here, not the Column A sales. A common mistake is adding the Column A sales figures by accident, which wildly overstates tax. A misconception is that this is the final total; the local tax on Line 12 still comes next.
Line 12 — Local Tax
This line is the 1.0% local tax. Enter local taxable sales in Column A and multiply by .01.
Usually the Column A figure matches your Line 4 taxable amount. Green Leaf Grocery enters 75,300 and gets 753 in Column B. If you sell in more than one locality or have no fixed location, you must also file Form ST-9B to allocate sales by locality.
A nuance: sales of fuels for domestic consumption are exempt from state tax but may still owe local tax, so your local base can differ from Line 4. A common mistake is sending local tax to the wrong locality on a consolidated return, which shorts one locality and overpays another. A misconception is that local tax follows your office address; it follows where the sale is sourced.
Line 13 — Total State, Regional and Local Tax
This line adds Line 11 plus Line 12 Column B.
Verify it. Green Leaf Grocery adds its Line 11 total and $753 local tax for the Line 13 result.
A nuance: this is your tax subtotal before any wireless fee, penalty, or interest. A common mistake is stopping here and paying this amount when a prepaid wireless fee also applies. A misconception is that Line 13 is always the final due amount; it is for most dealers, but not for those selling prepaid wireless or filing late.
Line 14 — Prepaid Wireless Fee
This line is the E-911 fee on prepaid wireless service. Enter the number of items sold in Column A and the fee net of dealer discount in Column B.
Each retail purchase of prepaid service is one item, at $0.50 each, and you may keep a 5% dealer discount if you file on time. A convenience store, QuickStop Mart, sold 200 prepaid cards, enters 200 in Column A, computes a $100 fee, and after the 5% discount enters 95 in Column B.
A nuance: if you pay late, the 5% wireless discount drops to zero, just like the main dealer discount. A common mistake is reporting dollars instead of item count in Column A, which breaks the fee math. A misconception is that this fee only applies to phone companies; any retailer selling prepaid wireless must collect and report it.
Line 15 — Total Taxes and Fees
This line adds Line 13 plus Line 14 Column B.
Confirm the sum before moving on. QuickStop Mart adds its tax total and the $95 wireless fee here.
A nuance: this is the base figure that any penalty and interest are calculated on, so accuracy here matters twice. A common mistake is omitting the wireless fee, which then understates both Line 15 and any penalty. A misconception is that fees and taxes are separate bills; they total together on Line 15.
Line 16 — Penalty
This line is the late-filing and late-payment penalty: 6% of Line 15 for each month or part of a month the tax is unpaid, up to 30%, with a $10 minimum even if tax due is $0.
If you file on time, enter 0. A dealer one month late on $2,000 of tax enters 120 (6%) on Line 16.
A nuance: a “part of a month” counts as a full month, so being one day late costs a full 6%. A common mistake is assuming no penalty applies on a zero-tax return — the $10 minimum still hits. A misconception is that the penalty caps at one charge; it stacks monthly to 30%.
Line 17 — Interest
This line is interest on Line 15, charged at the federal rate under IRC Section 6621 plus 2%. Current rates are posted on the Virginia Tax website.
If timely, enter 0. A dealer paying late computes interest using the published rate and enters the result here.
A nuance: interest runs in addition to the penalty, so a late return owes both. A common mistake is forgetting interest entirely and underpaying, which leaves a balance that keeps accruing. A misconception is that interest is optional or waivable on request; it is statutory and generally not waived.
Line 18 — Total Amount Due
This line is your final bill: Line 15 plus Line 16 plus Line 17.
This is the number you pay. Green Leaf Grocery, filing on time, sees its Line 15 total carry straight to Line 18.
A nuance: if you pay by check, you also complete the Form ST-9V payment voucher with this exact amount. A common mistake is paying a different figure than Line 18, which leaves a balance or a credit that confuses your account. A misconception is that rounding is fine; pay the exact Line 18 amount to the cent.
Declaration and Signature
This block is your sworn statement that the return is true, correct, and complete. It asks for a Signature, Date, and Phone Number.
Sign and date it, and add a daytime phone number. Maria Chen signs, dates 05/18/2026, and lists her shop’s phone.
A nuance: on the eForm, your electronic submission acts as the signature. A common mistake is leaving the phone number blank, which slows the state down if it needs to reach you about the return. A misconception is that the signature is a formality; it is a legal declaration, and a knowingly false return carries penalties.
Three Filled-Out Examples Using Real Scenarios
Below are three full walkthroughs. Each follows one named filer through the key lines of Form ST-9.
Scenario 1 — Single-location coffee shop, simple taxable sales. Daniel Brooks owns a coffee shop in Richmond and files monthly. He had no exempt sales and no regional tax.
| Form Section | What Daniel Enters |
|---|---|
| Account Number | 10-555123456-0001 |
| Filing Period | April 2026 |
| Line 1 Gross Sales | 20,000 |
| Line 2 Personal Use | 0 |
| Line 3 Exempt Sales | 0 |
| Line 4 Total Taxable | 20,000 |
| Line 6 General Sales (x .043) | 20,000 → 860 |
| Line 7 State Tax | 860 |
| Line 8 Dealer Discount | 17.20 |
| Line 12 Local Tax (x .01) | 20,000 → 200 |
| Line 18 Total Amount Due | 1,042.80 |
Scenario 2 — Multi-locality retailer using the locality schedule. Priya Nair runs a chain with stores in Fairfax and Loudoun and files a consolidated return with Form ST-9B and Form ST-9R for the Northern Virginia region.
| Form Section | What Priya Enters |
|---|---|
| Account Number | 10-777888999-0002 |
| Filing Period | Q1 2026 |
| Line 1 Gross Sales | 300,000 |
| Line 3 Exempt Sales | 20,000 |
| Line 4 Total Taxable | 280,000 |
| Line 6 General Sales (x .043) | 280,000 → 12,040 |
| Line 10a Northern Virginia (x .007) | 280,000 → 1,960 |
| Line 12 Local Tax (x .01) | 280,000 → 2,800 |
| ST-9B Allocation | Fairfax and Loudoun by locality |
| Line 18 Total Amount Due | About 16,800 before discount |
Scenario 3 — Grocer with reduced-rate food, hygiene, and personal use tax. Green Leaf Grocery, run by Sam Ortega in Roanoke, sells groceries and hygiene products and pulled supplies from inventory.
| Form Section | What Sam Enters |
|---|---|
| Account Number | 10-123456789-0123 |
| Filing Period | April 2026 |
| Line 1 Gross Sales | 80,000 |
| Line 2 Personal Use | 300 |
| Line 3 Exempt Sales | 5,000 |
| Line 4 Total Taxable | 75,300 |
| Line 5 Food Sales (x .015) | 40,000 → 600 |
| Line 6 General Sales (x .043) | 35,300 → 1,517.90 |
| Line 12 Local Tax (x .01) | 75,300 → 753 |
| Line 18 Total Amount Due | About 2,870 before discount |
How to File the Completed Form
Virginia requires electronic filing and payment, so the three channels below are the practical ways to submit Form ST-9.
- Business Online Services account. Log in at Virginia Tax Business Online Services, enter your figures, and pay by direct debit from your bank account. There is no filing fee. Processing is immediate, and you should save the confirmation number as your proof of filing.
- ST-9 eForm (no login). Use the no-schedule eForm for a single locality or the with-schedule eForm for multiple localities. Payment is by bank debit, there is no fee, and you should print or save the confirmation page.
- Paper with an approved waiver only. If you hold an approved waiver, you may mail Form ST-9 with the Form ST-9V voucher and a check payable to the Department of Taxation, to Department of Taxation, P.O. Box 26627, Richmond, VA 23261-6627. Keep a copy of the return and a record of the check as proof.
For ACH credit or international transactions, follow the Department’s Electronic Payment Guide, since Virginia Tax does not support International ACH Transactions through its standard portal. Payment by ACH credit is initiated from your own bank. Whatever channel you use, keep your confirmation, because it is your evidence the return was timely.
What Happens After You File
Once you submit, the Department posts the return to your account and applies your payment. If everything matches, you are done until the next period. Most electronic filings post the same day, and you can view the status in your online account.
If your numbers do not add up or your payment falls short, the Department sends a notice showing the balance, plus any penalty and interest. You generally have a set window to respond, pay, or dispute. For example, Tony’s Hardware received a notice for a $48 shortfall after transposing two digits on Line 6 and resolved it by paying the difference online.
If you overpaid, you can request a refund or carry a credit forward, depending on your account setup. Keep your filed returns and supporting records for at least three years, since that is the standard look-back period for a Virginia sales tax audit. The state can review resale certificates, exempt-sale documentation, and your gross-sales records during that period.
Mistakes to Avoid When Filling Out the Form
- Including collected sales tax in Line 1 gross sales. This inflates your taxable base and overstates the tax on every line below.
- Skipping the return when you had no sales. A zero return is still required, and missing it triggers the $10 minimum penalty.
- Claiming the dealer discount on a late return. The discount is forfeited if you miss the due date, creating an underpayment.
- Forgetting Line 2 personal use tax. Untaxed inventory you use yourself is taxable, and omitting it is a common audit finding.
- Deducting exempt sales without certificates. The Department disallows undocumented exemptions and bills the tax back with interest.
- Taxing groceries at the 4.3% general rate. Qualifying food belongs on Line 5 at 1.5%, and the error overcharges customers.
- Omitting regional tax on Lines 10a–10c. Regional businesses that skip these underpay and receive a corrected bill.
- Entering dollars instead of item count on Line 14 Column A. The prepaid wireless fee math breaks and the fee is wrong.
- Sending local tax to the wrong locality. On consolidated returns, this shorts one locality and overpays another.
- Using the wrong account number in the header. The payment posts to the wrong account and the state may treat you as a non-filer.
- Paying a different amount than Line 18. This leaves a stray balance or credit that complicates your account.
- Overriding auto-calculated lines with mismatched figures. This flags the return for manual review and delays processing.
Do’s and Don’ts
Do:
- Do work the ST-9A Worksheet first. It keeps your math straight before you key figures into the eForm.
- Do keep every exemption certificate. Your Line 3 deduction is only as strong as the proof behind it.
- Do file by the 20th, even with zero sales. Timely filing preserves your dealer discount and avoids the minimum penalty.
- Do separate food and hygiene sales. They belong at the reduced 1.5% rate, not the general rate.
- Do save your confirmation number. It is your proof the return was filed on time.
- Do match your payment to Line 18. Paying the exact amount keeps your account clean.
Don’t:
- Don’t fold collected tax into gross sales. It overstates every taxable line below.
- Don’t guess at exempt amounts. Use documented figures so the deduction survives an audit.
- Don’t claim the discount when you are late. It is forfeited and creates an underpayment.
- Don’t ignore regional tax in covered localities. Lines 10a–10c are mandatory there.
- Don’t mail a paper return without a waiver. It may be treated as not filed.
- Don’t round your final payment. Pay Line 18 to the cent.
Pros and Cons of Filing on Your Own vs. With Help
Filing on your own (pros):
- Lower cost, since you avoid accountant fees on a routine return.
- Faster turnaround when your sales are simple and single-locality.
- Full control over your records and confirmation numbers.
- Direct learning of your own tax position month to month.
- No scheduling delays waiting on a preparer near the deadline.
Filing with help (cons of going solo, pros of help):
- Fewer errors on multi-locality and regional returns, where a pro knows the sourcing rules.
- Audit support if the Department questions your exempt sales.
- Time savings for owners juggling a busy storefront.
- Discount optimization, since a preparer applies the dealer discount chart correctly.
- Peace of mind that penalties and interest are computed right when filing late.
The trade-off is cost versus complexity: a single-location coffee shop like Daniel’s can file alone, while a multi-store chain like Priya’s with regional and locality allocations gains the most from professional help.
ST-9 vs. the New ST-1 at a Glance
| Topic | What to Know |
|---|---|
| Purpose | Both report retail sales and use tax to Virginia Tax |
| Status | Form ST-1 is replacing ST-9, ST-8, ST-7, and ST-6 for eForm filers from April 2025 returns |
| Lines and math | The same gross-sales, exempt, food, hygiene, regional, and local structure carries over |
| Filing | Both are filed electronically through Virginia Tax |
| Dealer discount | The same on-time discount rules apply on both |
FAQs
Do I have to file Form ST-9 if I had no sales this period?
Yes. A return is required for every assigned period even with zero sales, and skipping it triggers the $10 minimum penalty under Virginia law.
Do I include the sales tax I collected in Line 1 gross sales?
No. Line 1 is gross sales and rentals before tax. Adding collected tax inflates your taxable base and overstates what you owe.
Do I write my sales figure or my tax in Column A?
No tax goes in Column A. Column A is for sales amounts, and Column B is for the tax or amount due that the rate produces.
Do groceries go on the same line as general merchandise?
No. Qualifying food belongs on Line 5 at the reduced 1.5% state rate, while general merchandise goes on Line 6 at 4.3%.
Do I still get the dealer discount if I file late?
No. The dealer discount on Line 8 is forfeited if the return and payment are not submitted by the due date.
Do I qualify for the dealer discount at any sales level?
No. Any dealer whose average monthly sales tax liability exceeds $20,000 is not eligible for the discount.
Do I report personal use tax on Line 2 even for in-state purchases?
Yes. Line 2 covers any tangible property used or consumed on which no sales tax was paid, whether bought in or out of Virginia.
Do Historic Triangle sales also go on the Hampton Roads line?
Yes. Sales on Line 10c must also be included in the Hampton Roads figure on Line 10b, since the Historic Triangle sits within Hampton Roads.
Do I owe a penalty on a zero-tax return filed late?
Yes. The minimum penalty is $10 even when the tax due is $0, on top of the 6% monthly penalty on any unpaid tax.
Do I have to file electronically?
Yes. All ST-9 filers must file and pay electronically unless they hold an approved temporary waiver from Virginia Tax.
Do I need Form ST-9B if I sell in more than one locality?
Yes. A consolidated or non-fixed-location filer must file Form ST-9B to allocate sales to the correct Virginia localities.
Do food and hygiene products owe the regional tax?
No. Essential personal hygiene products and qualifying food are exempt from the Northern Virginia, Hampton Roads, and Historic Triangle regional taxes.
Do I still use Form ST-9 now that Form ST-1 exists?
Yes. The ST-9 structure still applies, but eForm filers now file the combined Form ST-1, which uses the same lines and math.
Do I have to sign the paper voucher when I pay by check?
Yes. When paying by check under a waiver, complete Form ST-9V with the exact Line 18 amount and enclose it with your payment.
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