ST-6 6210042 Rev. 07/22
Mailing address: Virginia Department Of Taxation, Direct Payment Permit Sales And Use Tax, P.O. Box 26627, Richmond, VA 23261-6627
Form ST-6 Virginia Direct Payment Permit
Sales and Use Tax Return
For Periods Beginning On and After January 1, 2023
*VAST06125888*
DIRECT PAYMENT PERMIT SALES AND USE TAX A-COST PRICE B-AMOUNT DUE
1 RESERVED
1
2 Tangible Personal Property Subject to State General Sales and Use Tax Rate. Enter cost
of tangible personal property in Column A (See ST-6A Worksheet). Multiply Column A by
the rate of 4.3% (.043) and enter the result in Column B. 2 x .043 =
3 RESERVED
3
4 Dealer Discount. See ST-6A Worksheet.
4
5 Net State Sales and Use Tax. Line 2, Column B minus Line 4.
5
6 Additional Regional State Sales Tax. See ST-6A Worksheet.
6a Northern Virginia. 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. 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
Central Virginia. Enter the portion of Line 2, Column A attributable to Central
Virginia in Column A on this line. Multiply Column A by the rate of 0.7% (.007) and
enter result in Column B.
6c x .007 =
6d
Historic Triangle. Enter the portion of Line 2, Column A attributable to the Historic
Triangle in Column A on this line. 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.
6d x .01 =
7
Total State and Regional Tax. Add Line 5; Line 6a, Column B; Line 6b, Column B;
Line 6c, Column B; and Line 6d, Column B 7
8 Local Sales and Use Tax. Enter cost of tangible personal property subject to Local Sales
and Use Tax in Column A. Multiply Column A by the rate of 1.0% (.01) and enter the result
in Column B. See ST-6A Worksheet and complete Form ST-6B. 8 x .01 =
8a Additional Local Option Tax. Enter cost of tangible property subject to Additional Local
Option Sales and Use Tax from Column F of Form ST-6S in Column A. Multiply Column A
by 1.0% (.01) and enter the result in Column B. 8a x .01 =
9 Total State, Regional, Local, and Additional Local Tax. Add Lines 7, 8, and 8a in Column B.
9
10 Penalty. See ST-6A Worksheet.
10
11 Interest. See ST-6A Worksheet.
11
12 Total Amount Due. Add Lines 9, 10, and 11. Also enter this amount on Form ST-6V.
12
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. A Direct Payment Permit is issued on the condition that the holder will le returns with the Department and allocate the local tax so that no county or city will
lose any revenue because of the issuance of the permit. Form ST-6 is used to report and pay the tax. Form ST-6 should not be led unless previously authorized by the
Tax Commissioner as set forth in Va. Code § 58.1-624.
Local and Regional Schedules. Use Forms ST-6B and ST-6R to allocate the 1% local tax, the 0.7% Northern Virginia, Hampton Roads, and Central Virginia state
sales and use tax and the 1% Historic Triangle state sales and use tax. For the appropriate county or city, enter the total of the following items:
A.
The cost price and tax of all tangible personal property purchased tax exempt in the locality and used for a taxable purpose during the month. A purchase
made in Virginia is subject to the local tax in the county or city where the purchase was originally made.
B.
The tax due on the cost price of all tangible personal property purchased exclusive of Virginia tax outside Virginia and used for a taxable purpose during the
period. A purchase made outside Virginia is subject to local tax in the county or city where the property is used.
Additional Local Option Schedule. Use Form ST-6S for additional local option sales and use tax in the counties listed above in Line 8a.
Filing Procedure. Mail the forms with your payment to the Department of Taxation, P.O. Box 26627, Richmond, Virginia 23261-6627, or deliver to your local
Commissioner of the Revenue or Treasurer, as soon as possible after the close of the reporting period, but not later than the 20th day of the following month.
A return must be led for each reporting period even if no tax is due.
Name Account Number
10-
Address Filing Period (Enter month or quarter and year)
City, State, ZIP Code Due Date
0000000000000000 1368888 000000
ST-6V 6201041 Rev. 08/22
Form ST-6V Virginia Direct Payment Permit Sales and Use Tax Voucher
(Doc ID 136) Department Of Taxation, P.O. Box 26627, Richmond, VA 23261-6627
Total Amount Due from Form ST-6
.
If paying by check, enter the total amount due from
Form ST-6 on the Form ST-6V, and enclose this
voucher and your check with your return.
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.
Return and Payment Filing
• File and pay as soon as possible after the close of the reporting period but not later than the 20th day of the
following month. You must le a return even if no tax is due.
• Make your check payable to the Virginia Department of Taxation.
• If completed, Forms ST-6V, ST-6R, ST-6B, and ST-6S must be led with Form ST-6.
• After you have completed the return, the voucher and the schedule, mail them with your payment to:
Virginia Department of Taxation
P.O. Box 26627
Richmond, Virginia 23261-6627
Or deliver to your local Commissioner of the Revenue or Treasurer.
• DO NOT send the Worksheet (Form ST-6A) - maintain it as part of your records.
Customer Services
• For assistance, call (804) 367-8037 or write to:
Virginia Department of Taxation
P.O. Box 1115
Richmond, Virginia 23218-1115
• Please use our online services to report a change to your business or mailing address or if you discontinue business.
• Forms and instructions are available for download from the website, www.tax.virginia.gov, or by calling (804) 367-
8037.
• Tenemos servicios disponible en Español.
Period
Due Date
Account Number
10-
Name
Address
City, State, ZIP Code
Counties Counties Cities
Locality Name Code Tax (1%) Locality Name Code Tax (1%) Locality Name Code Tax (1%)
Accomack 51001 King And Queen 51097 Alexandria 51510
Albemarle 51003 King William 51101 Bristol 51520
Alleghany 51005 Lancaster 51103 Buena Vista 51530
Amelia 51007 Lee 51105 Charlottesville 51540
Amherst 51009 Loudoun 51107 Chesapeake 51550
Appomattox 51011 Louisa 51109 Colonial Heights 51570
Arlington 51013 Lunenburg 51111 Covington 51580
Augusta 51015 Madison 51113 Danville 51590
Bath 51017 Mathews 51115 Emporia 51595
Bedford 51019 Mecklenburg 51117 Fairfax (City) 51600
Bland 51021 Middlesex 51119 Falls Church 51610
Botetourt 51023 Montgomery 51121 Franklin (City) 51620
Brunswick 51025 Nelson 51125 Fredericksburg 51630
Buchanan 51027 New Kent 51
127 Galax 51640
Buckingham 51029 Northampton 51131 Hampton 51650
Campbell 51031 Northumberland 51133 Harrisonburg 51660
Caroline 51033 Nottoway 51135 Hopewell 51670
Carroll 51035 Orange 51137 Lexington 51678
Charles City 51036 Page 51139 Lynchburg 51680
Charlotte 51037 Patrick 51141 Manassas 51683
Chestereld 51041 Pittsylvania 51143 Manassas Park 51685
Clarke 51043 Powhatan 51145 Martinsville 51690
Craig 51045 Prince Edward 51147 Newport News 51700
Culpeper 51047 Prince George 51149 Norfolk 51710
Cumberland 51049 Prince William 51153 Norton 51720
Dickenson 51051 Pulaski 51155 Petersburg 51730
Dinwiddie 51053 Rappahannock 51157 Poquoson 51735
Essex 51057 Richmond (County) 51159 Portsmouth 51740
Fairfax (County) 51059 Roanoke (County)
51161 Radford 51750
Fauquier 51061 Rockbridge 51163 Richmond (City) 51760
Floyd 51063 Rockingham 51165 Roanoke (City) 51770
Fluvanna 51065 Russell 51167 Salem 51775
Franklin (County) 51067 Scott 51169 Staunton 51790
Frederick 51069 Shenandoah 51171 Suolk 51800
Giles 51071 Smyth 51173 Virginia Beach 51810
Gloucester 51073 Southampton 51175 Waynesboro 51820
Goochland 51075 Spotsylvania 51177 Williamsburg 51830
Grayson 51077 Staord 51179 Winchester 51840
Greene 51079 Surry 51181
Greensville 51081 Sussex 51183
Halifax 51083 Tazewell 51185
Hanover 51085 Warren 51187
Henrico 51087 Washington 51191
Henry 51089 Westmoreland 51193
Highland 51091 Wise 51195
Isle Of Wight 51093 Wythe 51197
James City 51095 York 51199
King George 51099
Form ST-6B Virginia Schedule of Local Taxes
*VAST6B113888*
ST-6B 6201044 Rev. 03/13
Enter Total Local Taxes
Name
Address Account Number
City, State, ZIP Code Filing Period
*VAST6R120888*
Form ST-6R
Form ST-6R 6201042 Rev. 03/20
• For assistance, call (804) 367-8037.
• Complete this form if you le Form ST-6B and purchased or used taxable items in any of the Northern Virginia, Hampton Roads, Central Virginia, or Historic Triangle localities listed
below.
• Transfer Cost Price amounts from the Form ST-6R to the corresponding Lines 6a, Column A; 6b, Column A; 6c, Column A ; and 6d, Column A on the return.
• Transfer Total Tax amounts from the Form ST-6R to the corresponding Lines 6a, Column B; 6b, Column B; 6c, Column B; and 6d, Column B on the return.
Account Number Due Date
Northern Virginia Region
A B C D
Locality Name Code
Cost Price
Allocate Line 2, Column A of
the return to each locality
Tax (0.7%)
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 this amount to Line 6a,
Column A on the return.
Transfer this amount to Line 6a,
Column B on the return.
Hampton Roads Region
A B C D
Locality Name Code
Cost Price
Allocate Line 2, Column A of
the return to each locality
Tax (0.7%)
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 this amount to Line 6b,
Column A on the return.
Transfer this amount to Line 6b,
Column B on the return.
Virginia Schedule of Regional State Sales
and Use Tax
Form ST-6S 6201040 Rev. 3/20
Central Virginia Region
A B C D
Locality Name Code
Cost Price
Allocate Line 2, Column A of
the return to each locality
Tax (0.7%)
Charles City County 51036
Chestereld 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 this amount to Line 6c,
Column A on the return
Transfer this amount to Line 6c,
Column B on the return
Historic Triangle Region
A B C D
Locality Name Code
Cost Price
Allocate Line 2, Column A of
the return to each locality.
Tax (1%)
James City County 51095
Williamsburg City 51830
York County 51199
Total Historic Triangle
Transfer this amount to Line 6d,
Column A on the return
Transfer this amount to Line 6d,
Column B on the return.
Important
All taxable purchases reported in Column C here
should also be included in the cost price reported
for the corresponding locality in Column C of the
Hampton Roads section above.
Form ST-6R
Page 2
Virginia Schedule of Regional State Sales
and Use Tax
*VAST6R220888*
*VAST6S123888*
Form ST-6S
Account Number Due Date (20th of month following end of period)
Additional Local Option Sales and Use Tax
A B C D E F
Locality Name Code
Local Taxable Sales
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
8a, Col. A on the return and
worksheet.
Virginia Schedule of Additional Local
Option Sales and Use Tax
Form ST-6S 6201040 Rev. 03/22
ST-6A 6201043 Rev. 07/22
Form ST-6A Virginia Direct Payment Permit Sales and Use Tax Return Worksheet
Transfer lines from the worksheet to the corresponding line number on Form ST-6, Virginia Direct Payment Permit Sales and Use Tax Return.
Return and payment due on 20th of month following end of period.
Account Number
10-
Filing Period (Year/Month)
A-COST PRICE B-AMOUNT DUE
DIRECT PAYMENT PERMIT SALES AND USE TAX
1 RESERVED
.......................................................................................................................
1
2 Tangible Personal Property Subject to State General Sales and Use Tax Rate. Enter
in Column A the total cost price of tangible personal property purchased exclusive of Virginia
sales or use tax either within or outside the state and used or consumed for a taxable
purpose in Virginia during the period. One-half the charge for maintenance contracts that
provide for both parts and labor is exempt. Include on this line 50% of the cost price of
such contracts purchased during this period. Multiply Column A by the rate of 4.3% (.043)
and enter the result in Column B..
..................................................................................... 2 x .043 =
3 RESERVED
................................................................................................................................................................. 3
4 Dealer Discount. A dealer discount may be taken only if the return and payment are submitted by the due date. If
your average monthly Retail Sales and Use Tax liability exceeds $20,000, no dealer discount is allowed. All other
dealers must use the dealer discount chart below to determine the dealer discount RATE. The tangible personal
property on Line 2 is used to determine the RATE ONLY. The dealer discount is calculated by multiplying the state
tax on Line 5, Column B by the dealer discount rate below.
Determine Monthly Taxable Sales and Dealer Discount Factor
Use Cost of Tangible Personal Property Subject to State General Sales and Use Tax Rate on Line 2 to determine
the dealer discount factor.
• If you le more than one return, use the total of taxable purchases from all locations.
• If you le on a quarterly basis, divide the taxable purchases for all locations by 3.
Cost of Tangible Personal Property Dealer Discount Factor
At Least But Less Than
$0 $62,501 .01116
$62,501 $208,001 .00837
$208,001 And Up .00558
Multiply Line 2, Column B by the appropriate factor above and enter here. ............................................................... 4
5 Net State Sales and Use Tax. Line 2, Column B minus Line 4.
................................................................................. 5
6 Additional Regional State Sales Tax. If you have taxable purchases in any locality in the Northern Virginia,
Hampton Roads, Central Virginia, or the Historic Triangle Regions (see table below), complete Lines 6a, 6b, 6c, 6d
and Form ST-6R.
Northern Virginia Region Hampton Roads Region Central Virginia Region Historic Triangle Region
Alexandria City
Arlington County
Fairfax City
Fairfax County
Falls Church City
Loudoun County
Manassas City
Manassas Park City
Prince William County
Chesapeake City
Franklin City
Hampton City
Isle of Wight County
James City County
Newport News City
Norfolk City
Poquoson City
Portsmouth City
Southampton County
Suolk City
Virginia Beach City
Williamsburg City
York County
Charles City County
Chestereld County
Goochland County
Hanover County
Henrico County
New Kent County
Powhatan County
Richmond City
James City County
Williamsburg City
York County
6a Northern Virginia. Enter in Column A the portion of Line 2, 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. ..................................................................................... 6a x .007 =
6b Hampton Roads. Enter in Column A the portion of Line 2, 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. ..................................................................................... 6b x .007 =
6c Central Virginia. Enter in Column A the portion of Line 2, 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. .............................................................................................. 6c x .007 =
6d Historic Triangle. Enter in Column A the portion of Line 2, 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 6b. Multiply
Column A by the rate of 1.0% (.01) and enter the result in Column B. ...................... 6d x .01 =
A-COST PRICE B-AMOUNT DUE
7 Total State and Regional Tax. Add Line 5; Line 6a, Column B; Line 6b, Column B; Line 6c, Column B; and
Line 6d, Column B ....................................................................................................................................................... 7
8 Local Sales and Use Tax. Enter cost of tangible personal property subject to Local
Sales and Use Tax in Column A. Multiply Column A by the rate of 1.0% (.01) and enter
the result in Column B. Complete Form ST-6B.
................................................................ 8 x .01 =
8a Additional Local Option Tax. Enter cost of tangible personal property subject to
Additional Local Option Tax in Column A. Multiply Column A by the rate of 1.0% (.01)
and enter the result in Column B. Complete Form ST-6S.
................................................ 8a x .01=
9 Total Tax. Add Lines 7, 8, and 8a in Column B.
.......................................................................................................... 9
10 Penalty. Penalty is 6% of Line 9 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 the tax due is $0.
................................................................................................ 10
11
Interest. Interest is assessed on Line 9 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. .............................................................. 11
12 Total Amount Due. Add Lines 9, 10 and 11.
.............................................................................................................. 12
Do not mail this worksheet. Keep for your records.
