Retail Sales And Use 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 changes Forms ST-9, ST-8, ST-7, and ST-6 for previous filing periods.
File with your service account
Based on your tax liability, we'll identify 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 must be filed electronically. For filing options, see "How to submit and pay" below.
What is it?
A tax on the sale, lease, and rental of:
- tangible individual residential or commercial property in or for usage in Virginia,.
accommodations.
- certain taxable services
unless an exemption or exception is established.
Just how much is it?
Sales tax rates differ by the region the sale was made in or where the product was received, and by the type of product sold, leased or leased. See "Rates" listed below for more information.
Who has to pay it?
Generally speaking, dealerships collect the sales tax from their customers when they make a sale, lease, or leasing. The dealer then sends the tax to Virginia Tax when they submit their sales tax return.
More information about dealerships can be discovered 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 items) - 1% statewide
Sales Tax Rate Lookup - discover the rates in impact for a specific address, or any Virginia city or county
Sales of airplane, boat, and automobile are taxed at different rates than those listed above. For more info about the automobile sales tax, visit the Department of Motor Vehicles.
Register for sales tax
Generally speaking, an individual or company who meets the definition of a dealership under Va. Code § 58.1-612 must sign up to collect and pay sales tax. For the purpose of registration, there are 2 categories of dealers:
In-state merchants: normally people and businesses making sales with, or at, one or more physical locations in Virginia (like an office, storage facility, fulfillment center, or similar workplace). If you register as an in-state dealership, your account number will start with 10.
Out-of-state dealerships (remote sellers): typically individuals and services situated beyond Virginia, but with adequate physical or financial presence to establish nexus in Virginia. If you sign up for remote sales as an out-of-state dealer, your account will begin with 12.
Remote sellers or online sellers that make more than $100,000 in annual Virginia gross sales or 200 or more deals to Virginia consumers are thought about out-of-state dealers. Find out more about financial nexus requirements for remote sellers.
Do you offer through a market facilitator's platform? You typically do not require to gather sales tax on your sales through the platform. You may still require to register to collect 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 dealership. If you are currently signed up with us, log into your organization online services account to include sales tax as a new tax type.
When you finish your registration, you'll get your 15-digit sales tax account number and your Sales Tax Certificate of Registration (Form ST-4). Be sure to conserve both.
Your certificate must be displayed plainly at your registered area. 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, enroll here. You can likewise get a copy by calling Customer care at 804.367.8037.
Filing Options
Sales tax should be submitted and paid electronically. We offer a number of totally free online alternatives.
Virginia Tax business online services account
Visit to your account
- Pay straight from your savings account.
- Schedule payments as much as the due date.
- Manage other account activities all from one location.
- If you don't have an account, enroll here
eForms
File with eForms
- No login needed.
- Pay straight from your checking account.
- If you need to change a return, utilize this alternative.
Web Upload
Go to Web Upload
- Best fit if you're submitting more than a couple of files or payments at one time.
- File based; accepts spreadsheets and zip files.
- Schedule returns approximately the due date.
- Gives you immediate feedback if your return is accepted or declined.
Discover more
Pay with ACH Credit
ACH Credit lets you start payments from your bank account to Virginia Tax's savings account. To find out more, see our Electronic Payment Guide.
If you are unable to file and pay electronically, you need to submit an electronic filing waiver demand.
Sales Tax Due Dates
Your filing frequency, either regular monthly 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 duration (e.g. your April return will be due May 20.)
Quarterly return due dates:
Sales Tax Penalties and Interest
You're needed to submit your sales income tax return monthly or every quarter (depending on your filing frequency) even if no tax is owed.
If you don't submit 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 uses to late returns even if there is no tax owed.
Interest is added at the federal underpayment rate plus 2% and accrues on the tax until paid.
Amending a sales income tax return
If you need to make a change to a sales income tax return you submitted, use eForms. Make certain you're using the same return you utilized for your original filing. For tax durations after April 2025, select the Amended Return checkbox.
Amend a return for a tax period after April 2025
- File a changed Form ST-1
Amend a return for a tax duration before April 2025
- File a modified Form ST-9 for Single Locality Filers.
- File an amended Form ST-9 for sellers who submit in several localities, or non-fixed sellers.
- File an amended Form ST-8 for out-of-state dealerships.
- File a changed Form ST-7 Business Consumer's Use Income tax return
Consumer's usage tax for service
The customer's usage tax uses to tangible products utilized, consumed, 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 price of the residential or commercial property, which is the overall amount for which the residential or commercial property was acquired, consisting of any services that belong of the purchase, valued in cash or otherwise, and consists of any amount for which credit is offered the purchaser or lessee by the seller.
Returns are due on the 20th day of the month after the filing duration. You do not have to apply for any durations that you don't owe tax. File by including the taxable products on your regular sales tax return.
Direct payment authorization
Direct Payment Permits are typically issued to makers, contractors, or mine operators that save tangible personal residential or commercial property within the Commonwealth for usage both in and beyond Virginia. A Direct Payment Permit enables qualified business to purchase products without paying the sales or use tax at the time of purchase. These business accept pay the tax due straight to Virginia Tax, and assign the regional tax so that no county or city will lose any earnings. Businesses who satisfy the credentials stated in Va. Code § 58.1-624 might apply to the Tax Commissioner for a permit.
Starting with the April 2025 filing duration, direct pay license holders can submit digitally utilizing Form ST-1 (formerly Form ST-6). You'll get in the cost basis in the gross general sales line of the online form.
Motor Vehicle 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
- Motor Vehicle 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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