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 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 identify your filing frequency - either monthly 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 filed digitally. For filing choices, see "How to submit and pay" below.

What is it?

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

- concrete personal residential or commercial property in or for usage in Virginia,.
lodgings.
- certain 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 product was received, and by the type of product offered, rented or leased. See "Rates" listed below for more information.

Who has to pay it?

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

More info about dealers 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 result for a specific address, or any Virginia city or county

Sales of airplane, watercraft, and motor vehicles are taxed at various rates than those noted above. To learn more about the motor vehicle sales tax, visit the Department of Motor Vehicles.

Generally speaking, a private or company who satisfies the meaning of a dealership under Va. Code § 58.1-612 should register to collect and pay sales tax. For the function of registration, there are two categories of dealers:

In-state merchants: normally individuals and businesses making sales with, or at, several physical places in Virginia (like an office, storage facility, fulfillment center, or comparable business). If you sign up as an in-state dealership, your account number will begin with 10.

Out-of-state dealers (remote sellers): typically individuals and companies situated beyond Virginia, however with enough physical or economic presence to develop 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 transactions to Virginia consumers are thought about out-of-state dealerships. Discover more about financial nexus requirements for remote sellers.

Do you sell through a market facilitator's platform? You generally do not require to collect sales tax on your sales through the platform. You may still require to sign up to gather sales tax on your own sales beyond the platform. Discover more about registration and collection requirements as a market seller.

How to sign up

Register for sales tax online as an in-state or out-of-state dealership. If you are already signed up with us, log into your business 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). Make certain to save both.

Your certificate needs to be shown prominently at your signed up location. If you need an additional or replacement copy, you can print one through your business online services account. If you do not have an account, enlist here. You can likewise get a copy by calling Client service at 804.367.8037.

Filing Options

Sales tax need to be filed and paid electronically. We offer several free online choices.

Virginia Tax company online services account

Visit to your account

- Pay directly from your checking account.
- Schedule payments approximately the due date.
- Manage other account activities all from one location.
- If you do not 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, use this choice.

Web Upload

Go to Web Upload

- Best fit if you're sending more than a few files or payments at one time.
- File based; accepts spreadsheets and zip files.
- Schedule returns up to 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 savings account to Virginia Tax's savings account. For more details, see our Electronic Payment Guide.

If you are unable to file and pay electronically, you must submit an electronic filing waiver demand.

Sales Tax Due Dates

Your filing frequency, either 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 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% per month is added to the tax owed. The optimum penalty is 30%. The minimum penalty is $10. The minimum $10 charge applies 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 up until paid.

Amending a sales tax return

If you require to make a modification to a sales income tax return you submitted, utilize eForms. Make certain you're utilizing the exact same return you utilized for your original filing. For tax periods after April 2025, pick the Amended Return checkbox.

Amend a return for a tax duration after April 2025

- File a modified Form ST-1

Amend a return for a tax duration before April 2025

- File a modified Form ST-9 for Single Locality Filers.
- File a modified Form ST-9 for sellers who submit in multiple localities, or non-fixed sellers.
- File a changed Form ST-8 for out-of-state dealerships.
- File a modified Form ST-7 Business Consumer's Use Income tax return

Consumer's use tax for business

The consumer's use tax uses to concrete items utilized, taken in, or kept in Virginia when the Virginia sales or use tax was not paid at the time of purchase. The use tax is calculated on the expense rate of the residential or commercial property, which is the overall amount for which the residential or commercial property was purchased, 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 period. You don't need to submit for any periods that you do not owe tax. File by including the taxable products on your routine sales income tax return.

Direct payment license

Direct Payment Permits are normally released to manufacturers, specialists, or mine operators that keep concrete individual residential or commercial property within the Commonwealth for use both in and outside of Virginia. A Direct Payment Permit permits qualified companies to purchase items without paying the sales or use tax at the time of purchase. These business accept pay the tax due directly to Virginia Tax, and allocate the local tax so that no county or city will lose any income. Businesses who meet the certifications stated in Va. Code § 58.1-624 might use to the Tax Commissioner for a license.

Starting with the April 2025 filing period, direct pay license holders can submit digitally utilizing Form ST-1 (previously 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