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 period, 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 durations.
File with your business account
Based on 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 duration, even if there are no sales to report.
Sales tax need to be submitted digitally. For filing options, see "How to submit and pay" below.
What is it?
A tax on the sale, lease, and rental of:
- tangible personal residential or commercial property in or for usage in Virginia,.
lodgings.
- particular taxable services
unless an exemption or exception is developed.
How much is it?
Sales tax rates differ by the area the sale was made in or where the merchandise was gotten, and by the kind of product offered, leased or rented. See "Rates" 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 submit their sales 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 individual health items) - 1% statewide
Sales Tax Rate Lookup - find the rates in effect for a specific address, or any Virginia city or county
Sales of aircraft, watercraft, and automobile are taxed at various rates than those noted above. For more details about the automobile sales tax, check out the Department of Motor Vehicles.
Register for sales tax
Generally speaking, an individual or company who meets the meaning of a dealership under Va. Code § 58.1-612 needs to sign up to collect and pay sales tax. For the function of registration, there are 2 classifications of dealerships:
In-state sellers: generally people and businesses making sales with, or at, several physical places in Virginia (like an office, warehouse, fulfillment center, or similar workplace). If you sign up as an in-state dealer, your account number will start with 10.
Out-of-state dealerships (remote sellers): normally individuals and companies situated outside of Virginia, however with enough physical or financial presence to establish nexus in Virginia. If you register for remote sales as an out-of-state dealer, your account will start with 12.
Remote sellers or online merchants that make more than $100,000 in yearly Virginia gross sales or 200 or more deals to Virginia customers are thought about out-of-state dealers. Learn more about economic nexus requirements for remote sellers.
Do you offer through a market facilitator's platform? You usually do not need to collect sales tax on your sales through the platform. You may still need to register to gather sales tax on your own 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 service online services account to include sales tax as a brand-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 sure to conserve both.
Your certificate should be shown prominently at your signed up 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 also get a copy by calling Client service at 804.367.8037.
Filing Options
Sales tax should be submitted and paid digitally. We provide numerous complimentary online choices.
Virginia Tax organization online services account
Log in to your account
- Pay straight from your savings account.
- Schedule payments approximately the due date.
- Manage other account activities all from one place.
- If you don't have an account, enroll here
eForms
File with eForms
- No login required.
- Pay directly from your bank account.
- If you need to amend a return, utilize this option.
Web Upload
Go to Web Upload
- Best suited if you're sending more than a couple of documents 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.
Learn more
Pay with ACH Credit
ACH Credit lets you initiate payments from your bank account to Virginia Tax's savings account. For more information, see our Electronic Payment Guide.
If you are unable to file and pay digitally, 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 file your sales tax return every month or every quarter (depending upon your filing frequency) even if no tax is owed.
If you do not submit or pay by the due date, a penalty of 6% each month is contributed to the tax owed. The maximum 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 accumulates on the tax until paid.
Amending a sales tax return
If you need to make a modification to a sales income tax return you filed, utilize eForms. Make sure you're utilizing the same return you utilized for your initial filing. For tax durations after April 2025, choose the Amended Return checkbox.
Amend a return for a tax period after April 2025
- File an amended 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 modified Form ST-9 for sellers who file in several areas, or non-fixed sellers.
- File a changed Form ST-8 for out-of-state dealers.
- File a changed Form ST-7 Business Consumer's Use Income tax return
Consumer's usage tax for company
The customer's use tax applies to tangible products used, consumed, or stored in Virginia when the Virginia sales or use tax was not paid at the time of purchase. The usage tax is computed on the expense price of the residential or commercial property, which is the overall quantity for which the residential or commercial property was acquired, consisting of any services that are a part of the purchase, valued in cash or otherwise, and consists of any quantity for which credit is given the purchaser 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 periods that you do not owe tax. File by including the taxable products on your regular sales income tax return.
Direct payment authorization
Direct Payment Permits are typically released to producers, contractors, or mine operators that store tangible personal residential or commercial property within the Commonwealth for use both in and beyond Virginia. A Direct Payment Permit enables eligible business to buy goods without paying the sales or use tax at the time of purchase. These companies agree to pay the tax due directly to Virginia Tax, and allocate the local tax so that no county or city will lose any earnings. Businesses who satisfy the credentials set forth in Va. Code § 58.1-624 may apply to the Tax Commissioner for an authorization.
Starting with the April 2025 filing duration, direct pay permit holders can file digitally using Form ST-1 (formerly Form ST-6). You'll get in the expense basis in the gross basic sales line of the online kind.
Motor Vehicle Rental Tax
Communications Taxes
Aircraft and Watercraft Taxes
Cigarette and Tobacco Taxes
Disposable Plastic Bag Tax
Other Sales and Use Taxes: 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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