St 9a worksheet 2026

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  1. Click ‘Get Form’ to open the ST-9A worksheet in the editor.
  2. Begin by entering your total gross sales on Line 1. This should include all tangible personal property sold, excluding sales tax.
  3. For Line 2, input the cost price of any personal use items taken from inventory without sales tax.
  4. Calculate the subtotal by adding Lines 1 and 2, and enter this value on Line 2a.
  5. On Line 3, detail any exempt sales and other deductions. Ensure you attach a schedule if necessary.
  6. Subtract the total deductions from your subtotal to find your taxable state sales on Line 4.
  7. Complete the calculations for state food and general sales taxes as indicated in Lines 5 and 6, ensuring to follow the specific rates provided.
  8. Finally, review all entries for accuracy before saving your completed worksheet for your records.

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The sales tax rate for most locations in Virginia is 5.3%. Several areas have an additional regional or local tax as outlined below. In all of Virginia, food for home consumption (e.g. grocery items) and certain essential personal hygiene items are taxed at a reduced rate of 1%.
Exempt organization types Individuals. Charities and nonprofits. Churches and religious organizations. Private foundations. Political organizations. Other nonprofits.
A 2022 state law eliminated Virginias 1.5 percent tax on groceries starting Jan. 1, 2023, ing to the Virginia Department of Taxation, but local governments still have the option to charge a 1 percent tax.
Sales of inconsequential items for which no separate charge is made that are part of professional, insurance, or personal services transactions are not subject to sales tax. Repair services that are separately charged are not subject to sales tax.
The Virginia Retail Sales and Use Tax Return Form ST-9 is essential for Virginia businesses to report sales and use tax. This form is required for electronic filing and payment for periods beginning on and after January 1, 2020. It includes tax computation for general, essential personal hygiene products, and more.

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In general, all sales, leases, and rentals of tangible personal property in or for use in Virginia, as well as accommodations and certain taxable services, are subject to Virginia sales and use tax, unless an exemption or exception is established.
Certain sales are always exempt from sales tax, and an exemption certificate isnt required; these are also outlined below. Government Commodities. Agricultural. Commercial Industrial. Service. Media-related. Medical. Miscellaneous. Safety.
For line 4(b), youll need to turn to Page 3 on your form and fill out Step 4(b) Deductions Worksheet. This worksheet will help you determine whether youre better off taking the standard deduction or itemizing your deductions.

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