Virginia Statutory Use Tax Form

Virginia Statutory Use Tax Form

Taxpayer Name:   Taxpayer Identification Number:

Taxpayer Address:

Commonwealth Representative Name:   Representative Title:

RECITALS

WHEREAS, the Taxpayer purchased tangible personal property or a motor vehicle outside the Commonwealth of Virginia and subsequently brought or uses such property within the Commonwealth for consumption, storage, or use subject to statutory use tax; and

WHEREAS, the Taxpayer declares that the purchase price and circumstances set forth in this form are complete, accurate, and constitute the basis for assessment of use tax under applicable Virginia law; and

WHEREAS, the Commonwealth, by its authorized representative, requires a written declaration and certification to document tax liability, payment arrangements, or administrative assessment as provided by statute;

NOW THEREFORE, in consideration of the mutual acknowledgments set forth below, the parties agree as follows:

1. DEFINITIONS

For the purposes of this form, the following terms have the meanings indicated: "Use Tax" means the tax imposed on the storage, use, or consumption of tangible personal property in the Commonwealth when sales tax was not paid at the time of purchase; "Purchase Price" means the total consideration paid or payable for the property, including all service charges, delivery charges, and handling fees, less allowable credits and rebates.

2. TRANSACTION DETAILS

Date of Purchase:   Place of Purchase (Vendor):

Description of Property:

Vehicle Identification Number (if applicable):

3. PURCHASE SUMMARY AND TAX CALCULATION

4. CREDITS, EXEMPTIONS, AND ADJUSTMENTS

Taxpayer claims exemption or credit for sales tax paid to another jurisdiction: Yes

5. RECORDS, REPORTING, AND PAYMENT

The Taxpayer shall retain invoices, receipts, and any documentation supporting the purchase and payment of any sales or use tax for a period of three years from the date of the filing of this declaration, and shall make such records available upon request for audit or verification.

6. AUDIT, ASSESSMENT, AND COLLECTION

The Taxpayer acknowledges that the Commonwealth may examine this declaration, assess additional tax, interest, and penalties where appropriate, and pursue collection remedies as authorized by statute. Any assessment may be contested in accordance with applicable administrative procedures.

7. CERTIFICATION

I certify, under penalty of perjury, that the information contained in this declaration is true, correct, and complete to the best of my knowledge and belief; that the tax computed herein is due and payable; and that I am authorized to make this declaration on behalf of the Taxpayer identified above.

8. NOTICES

All notices, requests, or other communications required or permitted under this declaration shall be in writing and delivered to the addresses provided in this form. Notice shall be deemed given when delivered in person, by certified mail, or by other method that provides proof of delivery.

9. MISCELLANEOUS

Governing Law: This declaration shall be governed by and construed in accordance with the laws of the Commonwealth of Virginia without regard to conflict of law principles.

Entire Agreement: This form and any attachments constitute the entire agreement between the parties with respect to the subject matter herein and supersede all prior discussions, representations, and agreements, whether written or oral.

Severability: If any provision of this declaration is held invalid or unenforceable, the remaining provisions shall remain in full force and effect.

Amendments and Waiver: Any amendment or waiver of any provision of this declaration shall be effective only if in writing and signed by both parties. No failure or delay by either party in exercising any right shall operate as a waiver of that right.

Sign Now