Sales Tax on Groceries - Rate Reduction

Beginning January 1, 2023, the sales tax rate on groceries (food for home consumption and certain essential personal hygiene items) will be reduced to 1%. This reduced rate will first be reflected on your January 2023 sales tax return (due February 20, 2023). Quarterly filers, the new rate is in effect for your Jan - Mar 2023 return (due April 20, 2023). For more information, please see Tax Bulletin 22-12.

eForms are a fast and free way to file and pay state taxes online. Select an eForm below to start filing. If you haven't filed or paid taxes using eForms and need more information, see: 

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Individual Income Tax eForms
760ES Individual Estimated Payment
760IP Individual Extension Payment
760-PMT Individual Return Payment
760-PFF Individual Return Payment - Qualifying Farmer / Fisherman / Merchant Seaman Only
770/765ES Virginia Estimated Payment Voucher for Estates, Trusts and Unified Nonresidents
770/765IP Virginia Fiduciary and Unified Nonresident Automatic Extension Payment
770/765-PMT Virginia Fiduciary and Unified Nonresident Return Payment
Sales and Use Tax eForm
ST-9 (Single Locality Filers) For businesses with a single location or multiple locations in a single locality
ST-9 (with ST-9B and ST-9R) For businesses with locations in more than one locality, or sellers at craft shows/flea markets/etc.
ST-8 (with ST-8B and ST-8R) Out-of-State Dealer's Sales and Use Tax Return
ST-7 (with ST-6B and ST-6R) Business Consumer's Use Tax Return
CT-75 (with CT-75B) Communications Tax Return
DM-1 Virginia Digital Media Fee Return
MVR-420 (with 420B) Motor Vehicle Rental Tax Return
P2P Virginia Peer-to-Peer Vehicle Sharing Tax Return
T-1 Virginia Tire Recycling Fee Return
VM-2 (with VM-2B) Vending Machine Dealer's Return
WCT-2 Dealer's Monthly Return of Watercraft Sales and Use Tax
Employer Withholding Tax eForms
VA-15 Semi-Weekly Withholding Payment
VA-16 Quarterly Withholding Reconciliation of VA-15 Payments
VA-5 Monthly Monthly Withholding Return
VA-5 Quarterly Quarterly Withholding Return
VA-6 Annual / Final Withholding Reconciliation
VA-6/W2 Annual / Final Withholding Reconciliation and Wage and Tax Statement (for employers with 20 employees or less)
VA-6H Household Annual Withholding Reconciliation
VA-6H/W2 Household Annual Withholding Reconciliation and Wage and Tax Statement (for household employers who employ up to 10 household employees)
W-2 Wage and Tax Statement
W-2C Corrected Wage and Tax Statement
1099-MISC Miscellaneous Income Statement
1099-NEC Non-Employee Compensation Statement
1099-R Distributions Statement for Pensions, Annuities, Retirement, etc.
Corporation Income Tax eForms
500CP Corporate Extension Payment
500ES Corporate Estimated Payment
500EZ Corporate Income Tax Short Return
500V Corporate Income Tax Payment
Pass-Through Entity Tax eForms
502EZ PTE Return of Income and Return of Nonresident Withholding Tax
502V PTE Return Payment
502W PTE Withholding Payment
PTET-PMT 502PTET Return Payment, Estimated Payment or Extension Payment
Insurance Premiums License Tax eForms
800ES Insurance Premiums Estimated Payment
800V Insurance Premiums Return Payment
801 Surplus Lines Brokers Quarterly Tax Report
802 Surplus Lines Brokers Annual Reconciliation Tax Report
Miscellaneous eForms
200 Litter Tax Return (Returns for Tax Year 2020 are due May 1, 2021)
TT-8 Tobacco Products (OTP) Return


The following Sales and Use Tax eForms are valid only for tax periods earlier than July 1, 2013.  Do not use these eForms to file your current sales and use tax returns. For current-period eForms, please use the forms above.

Sales and Use Tax eForms For Periods Prior to July 1, 2013
ST-9 (Single Locality Filers) For businesses with a single location or multiple locations in a single locality
ST-9CO (with ST-9B) For businesses with locations in more than one locality, or sellers at craft shows/flea markets/etc.
ST-8 (with ST-6B) Out-of-State Dealer's Use Tax Return


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