Retail Sales and use Tax (#1) · Issues · Koby Franki / integratedproperties

Retail Sales and use Tax

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Retail Sales and Use Tax

Retail Sales and Use Tax

How do you file 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 on your tax liability, we'll identify your filing frequency - either regular 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 should be submitted electronically. For submitting alternatives, see "How to file 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,. accommodations.

specific taxable services

unless an exemption or exception is established.

How much is it?

Sales tax rates differ by the region 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, dealerships 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 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 health items) - 1% statewide

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

Sales of aircraft, boat, and automobile are taxed at different rates than those listed above. For additional information about the motor lorry sales tax, check out the Department of Motor Vehicles.

Register for sales tax

Generally speaking, an individual or business who fulfills the definition of a dealer under Va. Code § 58.1-612 should register to collect and pay sales tax. For the function of registration, there are two categories of dealerships:
visualnovelty.com
In-state merchants: generally individuals and businesses making sales with, or at, one or more physical locations in Virginia (like a workplace, warehouse, satisfaction center, or comparable workplace). If you sign up as an in-state dealership, your account number will begin with 10.

Out-of-state dealers (remote sellers): generally individuals and services situated beyond Virginia, but with enough physical or economic existence 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 merchants that make more than $100,000 in annual Virginia gross sales or 200 or more transactions to Virginia clients are considered out-of-state dealers. Find out more about economic nexus requirements for remote sellers.

Do you offer through a marketplace facilitator's platform? You normally do not require to collect sales tax on your sales through the platform. You may still need to register to collect sales tax by yourself sales outside of the platform. Find out 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 organization online services account to include sales tax as a brand-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 save both.

Your certificate must be displayed prominently at your registered location. If you require an additional or replacement copy, you can print one through your company online services account. If you don't have an account, register here. You can likewise get a copy by calling Customer support at 804.367.8037.

Filing Options

Sales tax must be submitted and paid electronically. We provide a number of free online alternatives.

Virginia Tax service online services account

Visit to your account

- Pay directly from your checking account.
Schedule payments up to the due date.
Manage other account activities all from one place.
If you do not have an account, enroll here

eForms

File with eForms

- No login needed.
Pay from your savings 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 few files 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 turned down. Discover more

Pay with ACH Credit

ACH Credit lets you initiate payments from your checking account to Virginia Tax's bank account. For more details, see our Electronic Payment Guide.

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

Sales Tax Due Dates

Your filing frequency, either month-to-month or quarterly, is based upon 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 submit your sales tax return on a monthly basis or every quarter (depending on your filing frequency) even if no tax is owed.

If you don't file or pay by the due date, a charge of 6% per month is contributed to the tax owed. The optimum charge is 30%. The minimum penalty 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 accrues on the tax up until paid.

Amending a sales income tax return

If you need to make a change to a sales tax return you filed, use eForms. Make sure you're utilizing the very 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 duration after April 2025

- File a modified 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 submit in several regions, or non-fixed sellers.
File a modified Form ST-8 for out-of-state dealerships.
File a changed Form ST-7 Business Consumer's Use Tax return

Consumer's usage tax for service

The consumer's usage tax applies to tangible items used, taken in, or stored in Virginia when the Virginia sales or use tax was not paid at the time of purchase. The use tax is computed on the cost price of the residential or commercial property, which is the total quantity for which the residential or commercial property was bought, including any services that are a part of the purchase, valued in money or otherwise, and includes 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 have to file for any periods that you do not owe tax. File by including the taxable products on your regular sales income tax return.

Direct payment permit

Direct Payment Permits are generally provided to makers, professionals, or mine operators that save concrete personal residential or commercial property within the Commonwealth for usage both in and outside of Virginia. A Direct Payment Permit allows qualified companies to acquire goods without paying the sales or use tax at the time of purchase. These business consent to pay the tax due directly to Virginia Tax, and designate the local tax so that no county or city will lose any income. Businesses who meet the certifications set forth in Va. Code § 58.1-624 may apply 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 (previously Form ST-6). You'll get in the cost basis in the gross basic 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

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- 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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