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Retail Sales and Utilize Tax

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Retail Sales and Use Tax

How do you submit sales tax?

Starting with the April 2025 filing duration, all sales tax filers will file Form ST-1. The ST-1 replaces Forms ST-9, ST-8, ST-7, and ST-6 for previous filing durations.

File with your service account

Based upon your tax liability, we’ll determine your filing frequency – either month-to-month or quarterly. Returns are due on the 20th of the month following the close of the filing period, even if there are no sales to report.

Sales tax should be filed electronically. For filing alternatives, see “How to file and pay” listed below.

What is it?

A tax on the sale, lease, and leasing of:

– tangible personal residential or commercial property in or for use in Virginia,.
lodgings.
– particular taxable services

unless an exemption or exception is developed.

How much is it?

Sales tax rates vary by the area the sale was made in or where the merchandise was gotten, and by the kind of item sold, leased or rented. See “Rates” listed below for more information.

Who needs to pay it?

Generally speaking, dealers gather the sales tax from their consumers when they make a sale, lease, or rental. The dealership then sends the tax to Virginia Tax when they file their sales income tax return.

More info about dealerships can be found in “Register for sales tax” listed below.

– James City County.
– Williamsburg.
– York County

– Charlotte County.
– Danville.
– Gloucester County.
– Halifax County.
– Henry County.
– Northampton County.
– Patrick County.
– Pittsylvania County

Central Virginia.
Charles City, Chesterfield, Goochland, Hanover, Henrico, New Kent, Powhatan, and Richmond City.
Hampton Roads.
Chesapeake, Franklin City, Hampton, Isle of Wight, Newport News, Norfolk, Poquoson, Portsmouth, Southampton, Suffolk, and Virginia Beach.
Northern Virginia.
Alexandria, Arlington, Fairfax City, Fairfax County, Falls Church, Loudoun, Manassas, Manassas Park, and Prince William

– Everywhere else

Grocery Tax (food and personal hygiene products) – 1% statewide

Sales Tax Rate Lookup – discover the rates in effect for a particular address, or any Virginia city or county

Sales of aircraft, watercraft, and motor automobiles are taxed at different rates than those listed above. For more details about the motor lorry sales tax, visit the Department of Motor Vehicles.

Register for sales tax

Generally speaking, a specific or company who satisfies the meaning of a dealer under Va. Code § 58.1-612 must sign up to gather and pay sales tax. For the function of registration, there are two categories of dealerships:

In-state merchants: normally individuals and companies making sales with, or at, one or more physical places in Virginia (like an office, warehouse, satisfaction center, or comparable business). If you sign up as an in-state dealership, your account number will begin with 10.

Out-of-state dealerships (remote sellers): normally people and organizations situated beyond Virginia, however with enough physical or economic existence to establish nexus in Virginia. If you register for remote sales as an out-of-state dealership, your account will begin with 12.

Remote sellers or online retailers that make more than $100,000 in yearly Virginia gross sales or 200 or more transactions to Virginia consumers are considered out-of-state dealers. Learn more about financial nexus requirements for remote sellers.

Do you sell through a market facilitator’s platform? You generally do not need to collect sales tax on your sales through the platform. You might still require to register to gather sales tax by yourself sales outside of the platform. Discover more about registration and collection requirements as a marketplace seller.

How to sign up

Register for sales tax online as an in-state or out-of-state dealer. If you are already signed up with us, log into your organization online services account to add sales tax as a new tax type.

When you complete your registration, you’ll get your 15-digit sales tax account number and your Sales Tax Certificate of Registration (Form ST-4). Make certain to conserve both.

Your certificate must be displayed plainly at your signed up location. If you require an additional or replacement copy, you can print one through your business online services account. If you do not have an account, register here. You can also get a copy by calling Customer care at 804.367.8037.

Filing Options

Sales tax need to be filed and paid electronically. We offer a number of totally free online alternatives.

Virginia Tax organization online services account

Log in to your account

– Pay directly from your bank account.
– Schedule payments as much as the due date.
– Manage other account activities all from one location.
– If you do not have an account, enlist here

eForms

File with eForms

– No login required.
– Pay straight from your bank account.
– If you require to modify a return, use this choice.

Web Upload

Go to Web Upload

– Best matched if you’re sending more than a few files or payments at one time.
– File based; accepts spreadsheets and zip files.
– Schedule returns approximately the due date.
– Gives you instant feedback if your return is accepted or declined.
Discover more

Pay with ACH Credit

ACH Credit lets you initiate payments from your savings account to Virginia Tax’s bank account. To learn more, see our Electronic Payment Guide.

If you are not able to file and pay electronically, you need to send an electronic filing waiver request.

Sales Tax Due Dates

Your filing frequency, either month-to-month or quarterly, is based on your tax liability.

Monthly returns are due on the 20th day of the month following the close of the filing period (e.g. your April return will be due May 20.)

Quarterly return due dates:

Sales Tax Penalties and Interest

You’re needed to file your sales tax return each month or every quarter (depending upon your filing frequency) even if no tax is owed.

If you don’t file or pay by the due date, a penalty of 6% each month is included to the tax owed. The optimum penalty is 30%. The minimum charge is $10. The minimum $10 charge applies to late returns even if there is no tax owed.

Interest is included at the federal underpayment rate plus 2% and accumulates on the tax until paid.

Amending a sales income tax return

If you need to make a modification to a sales tax return you submitted, use eForms. Make sure you’re utilizing the same return you utilized for your original filing. For tax periods after April 2025, select the Amended Return checkbox.

Amend a return for a tax period after April 2025

– File a modified Form ST-1

Amend a return for a tax period before April 2025

– File an amended Form ST-9 for Single Locality Filers.
– File a changed Form ST-9 for sellers who submit in several areas, or non-fixed sellers.
– File an amended Form ST-8 for out-of-state dealers.
– File a changed Form ST-7 Business Consumer’s Use Tax return

Consumer’s use tax for organization

The customer’s usage tax applies to concrete items used, taken in, or kept in Virginia when the Virginia sales or use tax was not paid at the time of purchase. The usage tax is calculated on the cost rate of the residential or commercial property, which is the overall amount for which the residential or commercial property was acquired, including any services that belong of the purchase, valued in cash or otherwise, and includes any amount for which credit is provided the buyer or lessee by the seller.

Returns are due on the 20th day of the month after the filing duration. You don’t need to declare any durations that you don’t owe tax. File by including the taxable products on your regular sales income tax return.

Direct payment license

Direct Payment Permits are normally released to makers, contractors, or mine operators that save concrete individual residential or commercial property within the Commonwealth for usage both in and outside of Virginia. A Direct Payment Permit allows qualified business to purchase products without paying the sales or use tax at the time of purchase. These business consent to pay the tax due straight to Virginia Tax, and designate the regional tax so that no county or city will lose any earnings. Businesses who fulfill the certifications set forth in Va. Code § 58.1-624 might use to the Tax Commissioner for a license.

Starting with the April 2025 filing duration, direct pay authorization holders can submit digitally using Form ST-1 (formerly Form ST-6). You’ll enter the cost basis in the gross basic sales line of the online kind.

Automobile Rental Tax
Communications Taxes
Aircraft and Watercraft Taxes
Cigarette and Tobacco Taxes
Disposable Plastic Bag Tax
Other Sales and Use Taxes: Vending Machine Sales Tax; Tire Recycling Fee; Digital Media Fee; and Public Facilities

Main navigation

– Forms & Filing – Forms & Instructions
– Individual Income Tax Filing
– Estates, Trusts, and the Deceased
– Sales and Use Tax – Sales Tax Rate Lookup
– Grocery Tax
– Sales Tax Exemptions
– Remote Sellers, Marketplace Facilitators & Economic Nexus
– Retail Sales Tax on Accommodations
– Automobile Rental Tax
– Peer-to-Peer Vehicle Sharing Tax
– Communications Taxes
– Aircraft and Watercraft
– Other Sales Taxes
– Disposable Plastic Bag Tax
– Sales Tax Holiday

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