ST-7 6210045 Rev. 05/18
Form ST-7 Virginia Business Consumer’s
Use Tax Return
For Periods Beginning On and After July 1, 2018
*VAST07118888*
BUSINESS CONSUMER’S USE TAX A-COST PRICE B-AMOUNT DUE
1 Purchases Qualifying for State Food 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.
1 x .015 =
2 Purchases Subject to State General Use Tax Rate. Enter cost price of purchases other
than qualifying food 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 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 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. 6c x .01 =
7
Total State and Regional Use Tax. Add Line 3, Line 6a, Column B, Line 6b, Column B and Line 6c, Column B.
7
8 Local Use Tax. Enter cost of purchases subject to local use tax in Column A (Line 1,
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 =
9 Total State, Regional and Local Tax. Add Lines 7 and 8, 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 le 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 lers are required to le 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 le 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 le Form ST-6B and reported
use, consumption or storage of tangible personal property in any of the localities
within the Northern Virginia, Hampton Roads, or the Historic Triangle Regions, you must complete Form ST-6R as well and le it with your return. See the ST-7A Worksheet for
more information. File Form ST-7V with your payment. Retain the ST-7A Worksheet, for your records.
Name Account Number
14-
Address Filing Period (Enter month or quarter and year)
City, State, ZIP Code Due Date
City or County of Use or Consumption City or County Code
Mailing address: Virginia Department Of Taxation, Business Consumer’s Use Tax Return, P.O. Box 26627, Richmond, VA 23261-6627
