New Look for Sales Tax Filers

Starting with your April 2025 returns (due May 20 for monthly filers and July 21 for quarterly filers), Form ST-1 will replace Forms ST-9, ST-8, ST-7, and ST-6. You’ll notice changes to the layout, look, and order of some of the form fields, but the way you file sales tax will generally stay the same. Learn more.

What is it? 

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

  • tangible personal property in or for use in Virginia,  
  • accommodations  
  • certain taxable services 

unless an exemption or exception is established. 

How much is it? 

Sales tax rates vary by the locality the sale was made in or where the merchandise was received, and by the type of item sold, rented or leased. See “Rates” below for more details. 

Who has to pay it? 

Generally speaking, dealers collect the sales tax from their customers when they make a sale, lease, or rental. The dealer then sends the tax to Virginia Tax when they file their sales tax return.  

More information about dealers can be found in “Register for sales tax” below.  

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 periods. 

Based on your tax liability, we'll determine your filing frequency - either 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 must be filed electronically. For filing options, see “How to file and pay” below.  

Rates
General Sales Tax Rate  In these locations
7%
  • James City County 
  • Williamsburg 
  • York County 
6.3%
  • Charlotte County 
  • Danville 
  • Gloucester County 
  • Halifax County 
  • Henry County 
  • Northampton County 
  • Patrick County 
  • Pittsylvania County 
6%
  • 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 
5.3%
  • Everywhere else


Grocery Tax (food and personal hygiene 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 motor vehicles are taxed at different rates than those listed above. For more information about the motor vehicle sales tax, visit the Department of Motor Vehicles

Register for sales tax

Register for sales tax

Generally speaking, an individual or company who meets the definition of a dealer under Va. Code §  58.1-612 must register to collect and pay sales tax. For the purpose of registration, there are two categories of dealers: 

  • In-state retailers: generally individuals and businesses making sales with, or at, one or more physical locations in Virginia (like an office, warehouse, fulfillment center, or similar place of business). If you register as an in-state dealer, your account number will begin with 10. 
     
  • Out-of-state dealers (remote sellers): generally individuals and businesses located outside of Virginia, but with sufficient physical or economic presence to establish nexus in Virginia. If you register for remote sales as an out-of-state dealer, your account will begin with 12.   

    Remote sellers or online retailers that make more than $100,000 in annual Virginia gross sales or 200 or more transactions to Virginia customers are considered out-of-state dealers. Learn more about economic nexus requirements for remote sellers

Do you sell through a marketplace facilitator's platform? You generally do not need to collect sales tax on your sales through the platform. You may still need to register to collect sales tax on your own sales outside of the platform. Learn more about registration and collection requirements as a marketplace 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 business online services account to add 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 save both. 

Your certificate must be displayed prominently at your registered location. If you need an additional or replacement copy, you can print one through your business online services account. If you don't have an account, enroll here. You can also get a copy by calling Customer Service at 804.367.8037

How to file and pay

Filing Options 

Sales tax must be filed and paid electronically. We offer several free online options.

    Virginia Tax business online services account 

    Log in to your account

    • Pay directly from your bank account 
    • Schedule payments up to 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, use this option. 

    Web Upload 

    Go to Web Upload

    • Best suited if you’re submitting more than a few documents 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 rejected 
    • Find out more

    Pay with ACH Credit 

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

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

    Due dates

    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: 

    Filing Period Due Date
    January - March April 20
    April - June July 20
    July - September October 20
    October - December January 20
    Penalties and interest

    Sales Tax Penalties and Interest

    You're required to file your sales tax return every month 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 penalty of 6% per month is added to the tax owed. The maximum 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 added at the federal underpayment rate plus 2% and accrues on the tax until paid. 

    Amending a sales tax return

    Amending a sales tax return

    If you need to make a change to a sales tax return you filed, use eForms. Make sure you're using the same return you used for your original filing. For tax periods after April 2025, select the Amended Return checkbox. 

    Amend a return for a tax period after April 2025

    Amend a return for a tax period before April 2025

    Consumer's use tax for businesses

    Consumer's use tax for business

    The consumer's use tax applies to tangible items used, consumed, 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 property, which is the total amount for which the property was purchased, including any services that are a part of the purchase, valued in money or otherwise, and includes any amount 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 period. You don’t have to file for any periods that you don’t owe tax. File by including the taxable items on your regular sales tax return.

    Direct payment permit

    Direct payment permit

    Direct Payment Permits are typically issued to manufacturers, contractors, or mine operators that store tangible personal property within the Commonwealth for use 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 agree to pay the tax due directly to Virginia Tax, and allocate the local tax so that no county or city will lose any revenue. Businesses who meet the qualifications set forth in Va. Code § 58.1-624 may apply to the Tax Commissioner for a permit.

    Starting with the April 2025 filing period, direct pay permit holders can file electronically using Form ST-1 (formerly Form ST-6). You'll enter the cost basis in the gross general sales line of the online form.

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