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Form ST-9 Virginia Retail Sales and Use Tax Return
For Periods Beginning On and After January 1, 2023
All Form ST-9 filers are required to file and pay electronically at www.tax.virginia.gov. *VAST09127888*
See ST-9A Worksheet for instructions.
Name Account Number
10-
Address Filing Period (Enter month or quarter and year)

City, State, ZIP Code Due Date (20th of month following end of period)

RETAIL SALES AND USE TAX A - SALES B - AMOUNT DUE
1 Gross Sales and/or Rentals 1
2 Personal Use 2
3 Miscellaneous Exempt State Sales and Other Deductions. Do not include Food 3
and Essential Personal Hygiene Products. See instructions.
4 Total Taxable Sales and Use. Line 1 plus Line 2 minus Line 3. 4

5 Exempt State - Qualifying Food Sales and Use. Enter taxable sales in Column A. 5

5a Exempt State - Essential Personal Hygiene Products Sales and Use. Enter 5a
taxable sales in Column A.
6 State - General Sales and Use. Enter taxable sales in Column A (Line 4 minus
Lines 5 and 5a, Column A ). Multiply Column A by the rate of 4.3% (.043) and enter 6 x .043 =
the result in Column B.
7 Enter amount from Line 6, Column B. 7
8 Dealer Discount. See Form ST-9A Worksheet. 8
9 Net State Tax. Line 7, Column B minus Line 8. 9
10a Northern Virginia Regional Transportation Sales Tax. Enter total taxable sales
for this region in Column A. Multiply Column A by the rate of 0.7% (.007) and enter 10a x .007 =
result in Column B.
10b Hampton Roads Regional Transportation Sales Tax. Enter total taxable sales for
this region in Column A. Multiply Column A by the rate of 0.7% (.007) and enter 10b x .007 =
result in Column B.
10c Central Virginia Regional Transportation Sales Tax. Enter total taxable sales for
this region in Column A. Multiply Column A by the rate of 0.7% (.007) and enter 10c x .007 =
result in Column B
10d Historic Triangle Regional Sales Tax. Enter total taxable sales for this area in
Column A. All taxable sales reported here in Column A should also be included in 10d x .01 =
the taxable sales reported in Column A of Line 10b. Multiply Column A by the rate of
1.0% (.01) and enter result in Column B.
11 Total State and Regional Tax. Add Lines 9; 10a, Column B; 10b, Column B; 10c, Column B; and 10d, Column B. 11

12 Local Tax. Enter local taxable sales in Column A. Multiply Column A by the rate of 12 x .01 =
1.0% (.01) and enter the result in Column B. See ST-9A Worksheet.
12a Additional Local Option Tax. Enter in Column A the sales sourced to localities from
the ST-9A Worksheet, Line 12a. Multiply Column A by 1.0% (.01) and enter the result 12a x .01 =
in Column B. See ST-9A Worksheet.
13 Total State, Regional, Local, and Additional Local Option Tax. Add Lines 11, 12 and 12a, Column B. 13
14 Prepaid Wireless Fee. Enter number of items sold in Column A and fee due net of 14 14
Dealer Discount in Column B. See ST-9A Worksheet.
15 Disposable Plastic Bag Tax. Enter the total number of disposable plastic bags
sourced to localities in Column A and the tax due net of Dealer Discount in Column 15 15
B. If reporting for more than one locality, complete Form ST-9P before entering
amounts on this line. See ST-9A Worksheet for instructions.
16 Total Taxes and Fees. Add Lines 13, 14 and 15, Column B. 16
17 Penalty. See ST-9A Worksheet. 17
18 Interest. See ST-9A Worksheet. 18
19 Total Amount Due. Add Lines 16, 17 and 18. 19
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.
ST-9 6210051 Rev. 08/22
Signature Date Phone Number

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                                                                    New State Exemption for Food and Essential Personal Hygiene Products Tax
Effective January 1, 2023, purchases of food for human consumption and essential personal hygiene products are exempt 
from state Retail Sales and Use Tax. Under prior law, food purchased for human consumption and essential personal hygiene 
products were subject to a reduced 1.5 percent state sales tax rate and 1% local sales tax rate for a total rate of 2.5%. 
Under the new law, food purchased for human consumption and essential personal hygiene products remain subject to the 
1% local Retail Sales and Use Tax. The exempt state amount must be reported separately and deducted from gross sales 
and use amount on your return to compute the correct state sale and use tax amount. More information is available on the 
website www.tax.virginia.gov.

                                                                                                                       Disposable Plastic Bag Tax 
Effective January 1, 2023, Albemarle County, and the Cities of Charlottesville and Fairfax have                                                                  adopted a new tax on 
disposable plastic bags. Several localities have adopted this tax of $0.05 cents per bag, applied on disposable plastic bags 
provided to customers in grocery stores, convenience stores, and drugstores. All revenue must be used for the purposes 
of environmental cleanup, providing education programs designed to reduce environmental waste, mitigating pollution and 
litter, or providing reusable bags to recipients of Supplemental Nutrition Assistance Program (SNAP) or Women, Infants, 
and Children Program (WIC) benefits. Refer to Form ST-9P to report disposable plastic bag sales in participating localities. 
More information is available on the website www.tax.virginia.gov.

                                                                                                                      Additional Local Option Tax
Several localities have adopted an additional 1% local option sales and use tax. 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
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.  
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.
                                                                                                            See additional instructions on the back of this page.

Form ST-9V                                                                       Virginia Retail Sales and Use Tax Payment Voucher
(Doc ID 139)                                                                     Department Of Taxation, P.O. Box 26627,  Richmond, VA  23261-6627

0000000000000000 1398888 000000

                                                            Filing Period (Enter month or quarter and year) Due Date (20th of month following end of period) If paying by check, enter the total amount due from 
                                                                                                                                                             Form ST-9 on the Voucher, Form ST-9V, and enclose 
                                                            Account Number                                                                                   this voucher and your check with your return. Make 
                                                                                                                                                             your check payable to the Department of Taxation.
                                                            10-
                                                            Name
                                                            Address                                                                                          Total Amount Due From Form ST-9

                                                            City, State, ZIP Code
                                                                                                                                                                               .
                              Form ST-9V  6201053  Rev.09/22

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                                       Return and Payment Filing
                                       www.tax.virginia.gov
•  All ST-9 Filers must file and pay electronically unless a request for a temporary waiver is approved. Download a waiver 
   from the Department’s website.
•  Return and payment are due on 20th of month following end of period.
•   Forms and instructions are available online for download.
•   Please use our online services to report a change to your business or mailing address or if you discontinue business.

                                       Customer Services
•  For assistance, call (804) 367-8037.
•  Write to Virginia Department of Taxation, P.O. Box 1115, Richmond, VA 23218-1115.

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Form ST-9B             Virginia Schedule of  
                       Local Sales and Use Taxes
                                                                                        *VAST9B122888*
Name                                                                                    Account Number
                                                                                        10-
Address                                                                                 Filing Period  (Enter month or quarter and year)

City, State, ZIP Code                                                                   Due Date (20th of month following end of period)

•  If you are reporting consolidated sales for business locations in more than one locality or you do not have a fixed location for your business, file Form ST-9B with 
  Form ST-9 to compute local sales for Virginia localities. Be sure to complete all columns.  You must also file Form ST-9R if you are required to File Form ST-9B 
  and you are reporting sales in the Northern Virginia, Hampton Roads, Central Virginia or Historic Triangle Regions. See the list of locality codes and Virginia cities 
  and counties included in this form package.
• More information is provided about the Retail Sales and Use Tax Increase in the Central Virginia Region on the website at www.tax.virginia.gov/tax-bulletins.

         A             B                          B1           C           D            E                                   F           G
                                                  Number of                             Exempt Misc. State Local Taxable Sales 
        Locality Name  Code                       Locations In Gross Sales Personal Use Sales & Other      of Fuel for Domestic  Local Taxable Sales
                                                  Locality                              Deductions                          Consumption (= C + D - E + F)
                                                                                                           (If included in E)

Page 1 Subtotal
Subtotal From Other Pages, If Applicable
Grand Total
Va. Dept. of Taxation   ST-9B 6202053    Rev. 7/22

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Form ST-9B             Virginia Schedule of                       *VAST9B222888*
Page 2                 Local Sales and Use Taxes

Name                                                              Account Number
                                                                  10-
Address                                                           Filing Period  (Enter month or quarter and year)

City, State, ZIP Code                                             Due Date (20th of month following end of period)

         A             B    B1           C           D            E                  F                            G
                            Number of                             Exempt Misc. State Local Taxable Sales 
        Locality Name  Code Locations In Gross Sales Personal Use Sales & Other      of Fuel for Domestic  Local Taxable Sales
                            Locality                              Deductions         Consumption                  (= C + D - E + F)
                                                                                     (If included in E)

Page 2 Subtotal

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Form ST-9B             Virginia Schedule of  
Page 3                 Local Sales and Use Taxes
                                                                  *VAST9B322888*
Name                                                              Account Number
                                                                  10-
Address                                                           Filing Period  (Enter month or quarter and year)

City, State, ZIP Code                                             Due Date (20th of month following end of period)

         A             B    B1           C           D            E                  F                            G
                            Number of                             Exempt Misc. State Local Taxable Sales 
        Locality Name  Code Locations In Gross Sales Personal Use Sales & Other      of Fuel for Domestic  Local Taxable Sales
                            Locality                              Deductions         Consumption                  (= C + D - E + F)
                                                                                     (If included in E)

Page 3 Subtotal

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Form ST-9B             Virginia Schedule of  
Page 4                 Local Sales and Use Taxes
                                                                  *VAST9B422888*
Name                                                              Account Number
                                                                  10-
Address                                                           Filing Period  (Enter month or quarter and year)

City, State, ZIP Code                                             Due Date (20th of month following end of period)

         A             B    B1           C           D            E                  F                            G
                            Number of                             Exempt Misc. State Local Taxable Sales 
        Locality Name  Code Locations In Gross Sales Personal Use Sales & Other      of Fuel for Domestic  Local Taxable Sales
                            Locality                              Deductions         Consumption                  (= C + D - E + F)
                                                                                     (If included in E)

Page 4 Subtotal

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Virginia Schedule of Regional State Sales 
Form ST-9R
and Use Tax *VAST9R122888*
Account Number Due Date (20th of month following end of period)
10-

Northern Virginia Region
A B C D E F G
Locality Name Code Gross Sales &  Exempt Misc. State Sales Exempt Qualifying Exempt Essential Regional Taxable Sales
Personal Use & Other Deductions Food  Sales & Use Personal Hygiene 
Sales & Use (= C - D - E - F)
Alexandria City 51510
Arlington County 51013
Fairfax City 51600
Fairfax County 51059
Falls Church City 51610
Loudoun County 51107
Manassas City 51683
Manassas Park City 51685
Prince William County 51153
Total Northern Virginia
Transfer amount above to 
Line 10a, Col. A, Form ST-9

Hampton Roads Region
A B C D E F G
Locality Name Code Gross Sales &  Exempt Misc. State Sales Exempt Qualifying Exempt Essential Regional Taxable Sales
Personal Use & Other Deductions Food  Sales & Use Personal Hygiene 
Sales & Use (= C - D - E - F)
Chesapeake City 51550
Franklin City 51620
Hampton City 51650
Isle of Wight County 51093
James City County 51095
Newport News City 51700
Norfolk City 51710
Poquoson City 51735
Portsmouth City 51740
Southampton County 51175
Suffolk City 51800
Virginia Beach City 51810
Williamsburg City 51830
York County 51199
Total Hampton Roads
Transfer amount above to 
Line 10b, Col. A, Form ST-9

Form ST-9R  6201055  Rev. 7/22

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Form ST-9R 
                       Virginia Schedule of Regional State Sales 
Page 2
                            and Use Tax                             *VAST9R222888*

Account Number                               Due Date (20th of month following end of period)
10-

                                           Central Virginia Region
            A          B    C              D                        E                        F                     G
      Locality Name    Code Gross Sales &  Exempt Misc. State Sales Exempt Qualifying       Exempt Essential       Regional Taxable Sales
                            Personal Use   & Other Deductions       Food  Sales & Use       Personal Hygiene       (= C - D - E - F)
                                                                                            Sales & Use
Charles City County    51036
Chesterfield County    51041
Goochland County       51075
Hanover County         51085
Henrico County         51087
New Kent County        51127
Powhatan County        51145
Richmond City          51760
Total Central Virginia
                                                                                                                   Transfer amount above to 
                                                                                                                   Line 10c, Col. A, Form ST-9
                                           Historic Triangle Region 
All taxable sales reported here in Column C should also be included in the taxable sales reported in Column C of Hampton Roads Region Table above.
            A          B    C              D                        E                        F                     G
      Locality Name    Code Gross Sales &  Exempt Misc. State Sales  Exempt Qualifying Food Exempt Essential       Regional Taxable Sales
                            Personal Use   & Other Deductions       Sales & Use             Personal Hygiene Sales (= C - D - E - F)
                                                                                             & Use
James City County      51095
Williamsburg City      51830
York County            51199
Total Historic Triangle
                                                                                                                   Transfer amount above to 
                                                                                                                   Line 10d, Col. A, Form ST-9

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                               Virginia Schedule of Additional Local 
Form ST-9S
                                    Option Sales and Use Tax                         *VAST9S124888*

Account Number                                               Due Date (20th of month following end of period)
10-

                                    Additional Local Option Sales and Use Tax 
              A                B    C                        D                       E                         F
   Locality Name               Code Local Taxable Sales From Exempt Qualifying Food  Exempt Essential Personal Local Taxable Sales
                                    ST-9B Column G           Sales & Use             Hygiene Sales & Use       (=  C - D - E)

Charlotte County               51037
Danville City                  51590
Gloucester County              51073
Halifax County                 51083
Henry County                   51089
Northampton County             51131
Patrick County                 51141
Total Local Option Tax
                                                                                                               Transfer amount above to Line 
                                                                                                               12a, Col. A, Form ST-9 and 
                                                                                                               ST-9A Worksheet

Form ST-9S  6201036  Rev. 07/22

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                                Virginia Schedule of Local 
Form ST-9P                      Disposable Plastic Bag Tax
                                                                 *VAST9P124888*

Account Number                                  Due Date (20th of month following end of period)
10-

                                Local Disposable Plastic Bag Tax
                     A          B    C                          D
               Locality Name    Code Number of                  Net Tax After Dealer Discount 
                                     Taxable Bags               (Multiply Column C by $0.04 if
                                                                timely or $0.05 if late)
Albemarle County                51003
Alexandria City                 51510
Arlington County                51013
Charlottesville City            51540
Fairfax City                    51600
Fairfax County                  51059
Falls Church City               51610
Fredericksburg City             51630
Loudoun County                  51107
Roanoke City                    51770
Total Disposable Plastic Bag Tax
                                     This total should equal    This total should equal Line 15 
                                     Line 15a on the ST-9A      on the ST-9A Worksheet and 
                                     Worksheet and Line         Line 15B on the ST-9
                                     15A on the ST-9

Form ST-9P  6201070  Rev. 09/22

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Name
ST-9A Worksheet
Account Number
Virginia Retail Sales and Use Tax 10-
Filing Period (Enter month or quarter and year)
Worksheet is for your records only. Do not mail.

For Periods Beginning On and After January 1, 2023
Transfer lines from the worksheet to the corresponding line number on Form ST-9. If you are reporting consolidated sales for business
locations in more than one locality or you do not have a fixed location for your business, file Form ST-9B with Form ST-9 to allocate sales
to the appropriate Virginia locality. You must also file Form ST-9R if you are required to File Form ST-9B and you are reporting sales in
the Northern Virginia, Hampton Roads, Central Virginia, or Historic Triangle Regions. You must file Form ST-9S if you are reporting sales
in localities charging the additional 1% local option tax. You must file Form ST-9P if you are reporting disposable plastic bag sales tax.
A-SALES B-AMOUNT DUE
RETAIL SALES AND USE TAX

1 Gross Sales and/or Rentals. Enter the total gross dollar amount of items of tangible
personal property and/or taxable services sold or leased during the period, whether for
cash or on credit, including any services that were a part of a sale, but excluding the cost
price of tangible personal property defined on Line 2. Do not include sales tax in your
gross sales figure. .......................................................................................................... 1
2 Personal Use. Enter the cost price of tangible personal property purchased without
payment of sales tax and withdrawn from inventory for use or consumption and/or cost
price of tangible personal property purchased either in or outside this state for dealer’s
own use or consumption on which no sales or use tax has been paid. ......................... 2
3 Miscellaneous Exempt State Sales and Other Deductions. Do not include Food
and Essential Personal Hygiene Products. Enter the total of all exempt sales and other
deductions (as defined below) that apply to the period covered by this return.
a Enter the exempt sales amount. Exempt sales include, but are not limited to, resale,
sales in interstate commerce and other sales for which an exemption certificate was
required; one-half the charge made for maintenance contracts that provide for both
parts and labor; and, sales of fuels for domestic consumption. An example of an
exempt sale for which no exemption certificate is required is the sale of qualifying
items sold during the sales tax holiday. Attach a schedule to the worksheet. ............. 3a
b Enter sales price of tangible personal property sold and returned by customers
during this period that resulted in a refund to the customer or a credit to the customer’s
account provided such sales are included on Line 1 and not deducted on Line 3a. . 3b
c Enter sales price of tangible personal property returned for which the state and local
taxes were paid in a prior period that resulted in a refund to the customer or a credit
to the customer’s account after you have paid the state and local tax on such items.
Also, include unpaid sales price of tangible personal property sold under a retained
title, conditional sale or similar contract that was repossessed and for which the state
and local taxes were paid in a prior period. ................................................................. 3c
d Enter sales price of tangible personal property charged off as bad debt for which the
state and local tax was paid in a prior period. ............................................................ 3d

e Enter any other deductions allowed by law. Attach a list to this worksheet. .............. 3e

f Subtotal. Add Lines 3a through 3e. ............................................................................ 3f

4 Total Taxable Sales and Use. Line 1 plus Line 2 minus Line 3f. ................................. 4
5 Exempt State - Qualifying Food Sales and Use. Enter qualifying taxable food sales
in Column A. .................................................................................................................. 5
5a Exempt State - Essential Personal Hygiene Products. Enter qualifying taxable
personal hygiene products sales in Column A. .................................................................
5a
6 State - General Sales and Use. Enter taxable sales in Column A (Line 4 minus Lines 5 and
5a, Column A). Multiply Column A by the rate of 4.3% (.043) and enter the result in Column B. 6 x .043 =

7 Enter amount from Line 6, Column B.. .....................................................................................................................

Form ST-9A 6201052 Rev. 08/22

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A-SALES B-AMOUNT DUE
8 Dealer Discount. A dealer discount may be taken only if the return and payment are submitted by the due date. Any
dealer whose average monthly sales tax liability exceeds $20,000 is not eligible for the discount. All other dealers
must use the dealer discount chart below to determine the dealer discount RATE. The dealer discount is calculated
by multiplying the state tax on Line 6, Column B by the dealer discount rate following Step 2 below.
Step 1 - Determine Monthly Taxable Sales and Dealer Discount Rate(s)
• Use taxable sales on Line 6, Column A to determine the dealer discount rate(s).
• If you file more than one return, use the total of taxable sales from all locations.
• If you file on a quarterly basis, divide taxable sales for all locations by 3 to determine monthly taxable sales
Monthly Taxable Sales General Sales & Use Tax
Enter on Line 8b below.
(a) (b) (c)
At Least But Less Than
$0 $62,501 .01116
$62,501 $208,001 .00837
$208,001 And Up .00558
Step 2 - Compute the Dealer Discount Amount
General Sales And Use Tax
a Enter the tax amount reported on Line 6, Column B. ...........8a _______________________
b Enter the dealer discount factor for General Sales &
Use Tax See Column (c) above. ...........................................8b _______________________

8 Total Dealer Discount. Multiply Line 8a by 8b.. ......................................................................................................... 8

9 Net State Sales and Use Tax. Line 7, Column B minus Line 8. ................................................................................. 9
10 Additional Regional State Sales Tax - Complete Lines 10a, 10b, 10c and 10d if you have sales in any locality in
the Northern Virginia, Hampton Roads, Central Virginia, or Historic Triangle Regions (see table below).
If you are filing a consolidated return or reporting sales for a non-fixed business location and have taxable sales in
these regions, you must also complete Schedule ST-9R to report sales by locality for each region.
Northern Virginia Region Hampton Roads Region Central Virginia Region Historic Triangle Region
Alexandria City Loudoun County Chesapeake City Poquoson City Charles City County Henrico County James City County
Arlington County Manassas City Franklin City Portsmouth City Chesterfield County New Kent County York County
Fairfax City Manassas Park City Hampton City Southampton County Goochland County Powhatan County Williamsburg City
Fairfax County Prince William County Isle of Wight County Suffolk City Hanover County Richmond City
Falls Church City James City County Virginia Beach City
Newport News City Williamsburg City
Norfolk City York County
10a Northern Virginia. Enter in Column A the portion of Line 6, Column A sourced to the
Northern Virginia Region. Multiply Column A by the rate of 0.7% (.007) and enter the
result in Column B. ................................................................................................. 10a x .007 =
10b Hampton Roads. Enter in Column A the portion of Line 6, Column A sourced to the
Hampton Roads Region. Multiply Column A by the rate of 0.7% (.007) and enter the
result in Column B. ................................................................................................. 10b x .007 =
10c Central Virginia. Enter in Column A the portion of Line 6, Column A sourced to the
Central Virginia Region. Multiply Column A by the rate of 0.7% (.007) and enter the
result in Column B. ................................................................................................. 10c x .007 =
10d Historic Triangle. Enter in Column A the portion of Line 6, Column A sourced to the
Historic Triangle Region. All taxable sales reported here in Column A should also be
included in the taxable sales reported in Column A of Line 10b. Multiply Column A
by the rate of 1.0% (.01) and enter the result in Column B. ................................... 10d x .01 =
11 Total State and Regional Tax. Add Line 9; Line 10a, Column B;
Line 10b, Column B; Line 10c, Column B; and Line 10d, Column B. .......................................................................... 11
12 Local Tax. Enter local taxable sales from Line 4 in Column A. Multiply Column A by 1.0%
(.01) and enter the result in Column B. Generally, the amount entered in Column A is the
same as the taxable state sales and use amount. However, if you reported sales of fuels
for domestic consumption as an exempt sale, you may be required to enter a different
amount. Sales of fuels for domestic consumption are not subject to state tax but are subject
to local tax unless the locality has specifically exempted these fuels. If the locality has not
specifically exempted these fuel sales, the amount you enter on Line 12, Column A, must
equal the total of your sales of fuels for domestic consumption plus the amount on Line 4.
If you are filing a consolidated return or reporting sales for a non-fixed business location,
you must also complete Form ST-9B to report sales sourced to Virginia localities. ...... 12 x .01 =

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A-SALES B-AMOUNT DUE

12a Additional Local Option Tax: Enter taxable sales from Form ST-9S, Column F in Column
A. Multiply Column A by 1.0% (.01) and enter the result in Column B. Generally, the amount
entered in Column A is the same as the taxable state sales and use amount. However,
if you reported sales of fuels for domestic consumption as an exempt sale, you may be
required to enter a different amount. Sales of fuels for domestic consumption are not subject
to state tax but are subject to local tax unless the locality has specifically exempted these
fuels. If the locality has not specifically exempted these fuel sales, the amount you enter on
Line 12a, Column A, must equal the total of your sales of fuels for domestic consumption
plus the amount on Line 4 less Lines 5 and 5a. ............................................................... 12a x .01 =
13 Total State, Regional, Local, and Additional Local Option Tax. Add Lines 11, 12
and 12a, Column B. ................................................................................................................................................. 13
14 Prepaid Wireless Fee.
a. Enter the number of items sold. Each separate retail
purchase of a prepaid service is considered an item.
Enter here and on Line 14, Column A ........................... 14a __________________
b. Fee - Multiply line 14a by $0.63..................................... 14b __________________
c. Dealer Discount - Multiply Line 14b by 5.0% (0.05)
Allowed if filed and paid timely. If paid late enter 0.. .............................................14c ___________________

Net Prepaid Wireless Fee. Line 14b minus Line 14c. Enter result on Form ST-9, Line 14, Column B...................... 14
15 Disposable Plastic Bag Tax. If reporting bag tax in more than one locality, complete Form ST-9P first.
a. Enter the total number of taxable plastic bags provided
to purchasers.. ............................................................... 15a __________________
b. Multiply 15a by $.05....................................................... 15b __________________
c. Dealer Discount - Multiply Line 15a by the dealer discount. Allowed if filed and paid
timely. If paid late enter 0. For periods beginning on and after January 1, 2023 the
dealer discount is $0.01 per bag.. ........................................................................15c ___________________
Net Plastic Bag Tax. Line 15b minus Line 15c. If reporting bag tax in more than one locality, this calculation
should equal the total on Form ST-9P, Column D. Enter result here and also on Form ST-9, Line 15, Column B ...... 15

16 Total Taxes and Fees. Add Lines 13, 14 and 15 Column B. ...................................................................................... 16
17 Penalty For Late Filing & Payment. Penalty for late filing and payment equals 6% of Line 16 for each month or
part of a month the tax is not paid, not to exceed 30%. The minimum payment is $10.00, even if tax due is $0 ........ 17
18 Interest. Interest is assessed on Line 16 at the rate established in Section 6621 of the Internal Revenue Code of
1954, as amended, plus 2%. For interest rates visit www.tax.virginia.gov. .............................................................. 18

19 Total Amount Due. Add Lines 16, 17 and 18. ............................................................................................................ 19

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                 List of All Virginia Counties and Cities and Locality Code Numbers
                 * Please note that four counties have the same name as a city - Fairfax, Franklin, Richmond and Roanoke.
                                        Counties

Accomack         51001 Franklin County*         51067 Nottoway                                                           51135
Albemarle        51003 Frederick                51069 Orange                                                             51137
Alleghany        51005 Giles                    51071 Page                                                               51139
Amelia           51007 Gloucester               51073 Patrick                                                            51141
Amherst          51009 Goochland                51075 Pittsylvania                                                       51143
Appomattox       51011 Grayson                  51077 Powhatan                                                           51145
Arlington        51013 Greene                   51079 Prince Edward                                                      51147
Augusta          51015 Greensville              51081 Prince George                                                      51149
Bath             51017 Halifax                  51083 Prince William                                                     51153
Bedford          51019 Hanover                  51085 Pulaski                                                            51155
Bland            51021 Henrico                  51087 Rappahannock                                                       51157
Botetourt        51023 Henry                    51089 Richmond County*                                                   51159
Brunswick        51025 Highland                 51091 Roanoke County*                                                    51161
Buchanan         51027 Isle Of Wight            51093 Rockbridge                                                         51163
Buckingham       51029 James City               51095 Rockingham                                                         51165
Campbell         51031 King And Queen           51097 Russell                                                            51167
Caroline         51033 King George              51099 Scott                                                              51169
Carroll          51035 King William             51101 Shenandoah                                                         51171
Charles City     51036 Lancaster                51103 Smyth                                                              51173
Charlotte        51037 Lee                      51105 Southampton                                                        51175
Chesterfield     51041 Loudoun                  51107 Spotsylvania                                                       51177
Clarke           51043 Louisa                   51109 Stafford                                                           51179
Craig            51045 Lunenburg                51111 Surry                                                              51181
Culpeper         51047 Madison                  51113 Sussex                                                             51183
Cumberland       51049 Mathews                  51115 Tazewell                                                           51185
Dickenson        51051 Mecklenburg              51117 Warren                                                             51187
Dinwiddie        51053 Middlesex                51119 Washington                                                         51191
Essex            51057 Montgomery               51121 Westmoreland                                                       51193
Fairfax County*  51059 Nelson                   51125 Wise                                                               51195
Fauquier         51061 New Kent                 51127 Wythe                                                              51197
Floyd            51063 Northampton              51131 York                                                               51199
Fluvanna         51065 Northumberland           51133  
                                        Cities
Alexandria       51510 Galax                    51640 Poquoson                                                           51735
Bristol          51520 Hampton                  51650 Portsmouth                                                         51740
Buena Vista      51530 Harrisonburg             51660 Radford                                                            51750
Charlottesville  51540 Hopewell                 51670 Richmond City*                                                     51760
Chesapeake       51550 Lexington                51678 Roanoke City*                                                      51770
Colonial Heights 51570 Lynchburg                51680 Salem                                                              51775
Covington        51580 Manassas                 51683 Staunton                                                           51790
Danville         51590 Manassas Park            51685 Suffolk                                                            51800
Emporia          51595 Martinsville             51690 Virginia Beach                                                     51810
Fairfax City*    51600 Newport News             51700 Waynesboro                                                         51820
Falls Church     51610 Norfolk                  51710 Williamsburg                                                       51830
Franklin City*   51620 Norton                   51720 Winchester                                                         51840
Fredericksburg   51630 Petersburg               51730

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