Retail Sales And Use Tax
Where's My Refund?
- Refund Fraud Prevention
- Refund Verification Letter
- Refund Reduced or Withheld (Offset)?
- Audits
- Bills
- Payments
- Penalties & Interest
- Voluntary Disclosure for Businesses
- Guidance Documents
- Laws, Rules, & Decisions
- Tax Credits
- Deductions
- Age Deduction Calculator
- Spouse Adjustment Calculator
- Register a Company
- Report Changes to Your Business
- Closing Your Business
- Nonprofit Organizations
- Electronic Filing Requirements
- Recordkeeping Requirements
- Common Mistakes
- Locality Code Lookup (FIPS).
- North American Industry Classification System (NAICS) Codes
Individual Account Don't have a specific account? Register now
Business Account Don't have a company account? Register now
Breadcrumb
1. Home.
2. Retail Sales and Use Tax
Retail Sales and Use Tax
How do you submit sales tax?
Starting with the April 2025 filing period, all sales tax filers will submit 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 determine your filing frequency - either regular monthly 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 submitting options, see "How to submit and pay" below.
What is it?
A tax on the sale, lease, and rental of:
- concrete individual 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 locality the sale was made in or where the product was gotten, and by the kind of product sold, leased or rented. See "Rates" listed below for more details.
Who has to pay it?
Generally speaking, dealers gather 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 tax return.
More details 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 health products) - 1% statewide
Sales Tax Rate Lookup - discover the rates in impact 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 additional information about the motor lorry sales tax, go to the Department of Motor Vehicles.
Register for sales tax
Generally speaking, a private or business who fulfills the definition of a dealership under Va. Code § 58.1-612 needs to sign up to gather and pay sales tax. For the function of registration, there are 2 categories of dealers:
In-state retailers: usually people and organizations making sales with, or at, one or more physical areas in Virginia (like an office, storage facility, fulfillment center, or similar workplace). If you register as an in-state dealer, your account number will start with 10.
Out-of-state dealerships (remote sellers): usually people and services located beyond Virginia, however with sufficient physical or financial existence to establish nexus in Virginia. If you sign up for remote sales as an out-of-state dealer, your account will start 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 clients 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 normally do not need to collect sales tax on your sales through the platform. You might still need to sign up to collect sales tax on your own sales beyond the platform. Discover more about registration and collection requirements as a market seller.
How to register
Register for sales tax online as an in-state or out-of-state dealer. If you are already registered with us, log into your company online services account to include sales tax as a new tax type.
When you complete your registration, you'll receive 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 shown prominently at your registered place. If you need an extra or replacement copy, you can print one through your organization online services account. If you don't have an account, enroll here. You can also get a copy by calling Client service at 804.367.8037.
Filing Options
Sales tax must be submitted and paid digitally. We provide several free online choices.
Virginia Tax business online services account
Visit to your account
- Pay directly from your savings account.
- Schedule payments approximately the due date.
- Manage other account activities all from one location.
- If you do not have an account, register here
eForms
File with eForms
- No login required.
- Pay straight from your bank account.
- If you need to modify a return, utilize this option.
Web Upload
Go to Web Upload
- Best suited if you're submitting more than a couple of documents or payments at one time.
- File based; accepts spreadsheets and zip files.
- Schedule returns as much as the due date.
- Gives you instant feedback if your return is accepted or rejected.
Learn more
Pay with ACH Credit
ACH Credit lets you start payments from your checking account to Virginia Tax's checking account. To learn 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 do not file or pay by the due date, a charge of 6% monthly is contributed to the tax owed. The optimum penalty is 30%. The minimum penalty is $10. The minimum $10 penalty 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 tax return
If you need to make a change to a sales income tax return you submitted, utilize eForms. Ensure you're utilizing the very same return you utilized for your original filing. For tax periods after April 2025, choose the Amended Return checkbox.
Amend a return for a tax duration after April 2025
- File a changed Form ST-1
Amend a return for a tax duration before April 2025
- File an amended Form ST-9 for Single Locality Filers.
- File a modified Form ST-9 for sellers who file in numerous regions, or non-fixed sellers.
- File a modified Form ST-8 for out-of-state dealers.
- File a changed Form ST-7 Business Consumer's Use Income tax return
Consumer's use tax for company
The customer's usage tax applies to concrete products used, consumed, or stored in Virginia when the Virginia sales or utilize 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 purchased, including any services that belong of the purchase, valued in money or otherwise, and consists of any quantity for which credit is provided 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 declare any durations that you don't owe tax. File by including the taxable items on your routine sales tax return.
Direct payment permit
Direct Payment Permits are normally issued to producers, professionals, or mine operators that keep concrete individual residential or commercial property within the Commonwealth for usage both in and outside of Virginia. A Direct Payment Permit allows eligible companies to purchase goods without paying the sales or use tax at the time of purchase. These companies concur to pay the tax due straight to Virginia Tax, and allocate the regional tax so that no county or city will lose any earnings. Businesses who meet the credentials stated in Va. Code § 58.1-624 might use to the Tax Commissioner for a permit.
Starting with the April 2025 filing duration, direct pay authorization holders can file electronically using Form ST-1 (formerly Form ST-6). You'll go into 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
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
Sign up for e-mail updates
Get Virginia tax filing suggestions and tax news for individuals and businesses.
Subscribe
About Virginia Tax
- Who We Are
- Careers
- Facts, Figures & Reports
- Taxpayer Rights Advocate
- Tax Code of Virginia
- Contact Us
Web Resources
- Accessibility Statement
- Website Disclaimer
- Change Language/ Translate Site
- Site Help
Other Resources
- Identity Theft
- FOIA
- Legal Process
- ADA Notice
- FAQs
- For Localities
- For Software Developers
Connect with Us
- Latest News & Resources
- Facebook
- X.
- YouTube.
- LinkedIn.
- Sign Up for Email Updates
Copyright © 2019 Virginia Department of Taxation. All rights scheduled.