Retail Sales and Use Tax

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

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. 

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.  

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 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

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

• File an amended Form ST-1

Amend a return for a tax period before April 2025

• File an amended Form ST-9 for Single Locality Filers
• File an amended Form ST-9 for sellers who file in multiple localities, or non-fixed sellers
• File an amended Form ST-8 for out-of-state dealers
• File an amended Form ST-7 Business Consumer's Use Tax return

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 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.

• 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