University of Virginia ST-9A Worksheet Instructions
The University is required by law to report sales tax to the Commonwealth of Virginia on a monthly basis. The department or unit collecting the tax must send its ST-9A Worksheet to Accounting Services in the University Comptroller’s Office. The completed ST-9A Worksheet may be submitted either by fax to 434-243-8790, or in PDF format by email to .
GENERAL INSTRUCTIONS
Each department required to collect sales tax must fill out a ST-9A Worksheet and forward it to the State Accountant by the 10th of the month for the previous month’s activity.
Departments must submit a ST-9A Worksheet even if there were no sales for the month. If no sales, simplyput “0” in line #1 for “Gross Sales.”
Updated/current worksheets and instructions may be found on the Virginia Department of Taxation website at under Forms.
If you have any questions, please contact June Ward Seay at 434-924-4207 or by email at .
FORM HEADING
1.In the NAME field at the top left corner of the ST-9A Worksheet, insert the name of the department or unit completing the form.
- In the ACCOUNT NUMBER field, insert the GL string that is to be charged for the department’s portion of sales tax under Account Number. Ignore the 10 and put the entire GL string in this field (including the entity).
- In the FILING PERIOD field, insert the month for which sales are being reported.
- Disregard the other fields in the ST-9A Worksheet heading.
LINE-BY-LINE INSTRUCTIONS
Line 1:Gross Sales and/or Rentals: Enter the total amount of sales receipts for items or taxable services sold for the period being reported.
Line 2:Personal Use: Does not apply. Do not complete this line.
Line 3:Exempt State Sales and Other Deductions:
Line 3a: Enter the total amount of sales receipts for items or services sold which were exempt from sales tax in the period being reported.
Lines 3b-3d:Complete if applicable.
Line 3e:Does not apply. Do not complete this line.
Line 3f:Enter the total of lines 3a – 3d.
Line 4: Total Taxable State Sales and Use:Subtract Line 3 (exempt sales) from Line 1 (gross sales).
Line 5:State - Qualifying Food Sales and Use:
Column A: Enter the amount of sales subject to the state food sales tax.
Column B:Multiply the amount in Column 5A by .015.
Line 6:State - General Sales and Use:
Column A: Subtract Column 5A (taxable food sales) from Line 4 (taxable sales).
Column B:Multiply the amount in Line 6A by .043.
Line 7:State Tax: Add Columns 5B and 6B.
Line 8:Dealer Discount: The current applicable dealer discount rate is .00558 for general sales and use tax and .008 for food tax. Do not use the other tax rates in the ST-9A Worksheet TABLE; the University’s total monthly taxable sales always exceed the amount of $208,001.
Food Tax Discount:
Line 8a:Enter the tax amount from Line 5, column B.
Line 8b: Enter the discount factor for food tax (.008).
Line 8c:Multiply Line 8a by Line 8b and enter on line 8c.
General Sales and Use Tax Discount:
Line 8d: Enter the tax amount reported on Line 6, column B.
Line 8e: Enter the discount factor for general sales and use tax (.00558).
Line 8f: Multiply Line 8d by Line 8e and enter on line 8f.
Total Dealer Discount: Add Line 8c and Line 8f and enter on Line 8.
Line 9: Net State Sales and Use Tax: Subtract Line 8 (total dealer discount) from Line 7.
Line 10:Additional Sales Tax - Regional Transportation: Does not apply. This line applies to Northern Virginia and the Hampton Roads Region of Virginia. At this time,the University does not have any sales in the cities and counties listed in the chart under this topic.
Line 11:Total State and Regional Tax: Enter the amount from Line 9.
Line 12:Local Tax:
Column A: Enter the amount from Line 4.
Column B:Multiply Line 12, Column A by .01 and enter in Column B.
Line 13:Total State, Regional and Local Tax: Add the amounts in Line 11, Column B and Line 12, Column B and enter on Line 13.
Line 14:Prepaid Wireless Fee:
Line 14a: If the department sells prepaid wireless items, place the number of units sold on line 14a. Note that each separate retail purchase of a prepaid service is considered an item sold.
Line 14b: Multiply Line 14a by $.50 and enter on Line 14b.
Line 14c:Multiply Line 14b by .05 and enter on Line 14c.
Column B:Subtract Line 14c from Line 14b and enter on Line 14,Column B.
Line 15:Total Taxes and Fees: Add Line 13, Column B and Line 14, Column B.
Line 16:Do not complete.
Line 17: Do not complete.
Line 18: Total Amount Due:Add Lines 15, 16 and 17 and enter on Line 18.