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  1. Home.
• Retail Sales and Use Tax
  
  Retail Sales and Use Tax
  
  How do you file sales tax?
  
  Starting with the April 2025 filing duration, 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 durations.
  
  File with your business 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 must be filed electronically. For filing alternatives, see "How to submit and pay" listed below.
  
  What is it?
  
  A tax on the sale, lease, and rental of:
  
  - concrete individual residential or in or for usage in Virginia,. lodgings.
• certain taxable services
  
  unless an exemption or exception is developed.
  
  How much is it?
  
  Sales tax rates differ by the area the sale was made in or where the product was gotten, and by the kind of product offered, rented or rented. See "Rates" listed 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 leasing. The dealership then sends out the tax to Virginia Tax when they file their sales income tax return.
  
  More info about dealerships can be discovered in "Register for sales tax" 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 hygiene items) - 1% statewide
  
  Sales Tax Rate Lookup - discover the rates in impact for a specific address, or any Virginia city or county
  
  Sales of aircraft, boat, and automobile are taxed at different rates than those noted above. For more details about the automobile sales tax, go to the Department of Motor Vehicles.
  
  Register for sales tax
  
  Generally speaking, a private or business who fulfills the meaning of a dealership under Va. Code § 58.1-612 needs to sign up to gather and pay sales tax. For the purpose of registration, there are two categories of dealerships:
  
  In-state merchants: typically people and services making sales with, or at, several physical places in Virginia (like a workplace, warehouse, fulfillment center, or comparable location of business). If you sign up as an in-state dealership, your account number will start with 10.
  
  Out-of-state dealerships (remote sellers): usually people and services located beyond Virginia, but with adequate physical or financial existence to develop 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 retailers that make more than $100,000 in yearly Virginia gross sales or 200 or more deals to Virginia clients are considered out-of-state dealers. Learn more about economic nexus requirements for remote sellers.
  
  Do you offer through a marketplace facilitator's platform? You usually do not need to collect sales tax on your sales through the platform. You may still need to sign up to gather sales tax by yourself sales outside of the platform. Discover 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 dealership. If you are already registered with us, log into your company online services account to add sales tax as a brand-new tax type.
  
  When you finish your registration, you'll receive your 15-digit sales tax account number and your Sales Tax Certificate of Registration (Form ST-4). Make certain to conserve both.
  
  Your certificate should be shown prominently at your signed up location. If you need an additional or replacement copy, you can print one through your service online services account. If you don't have an account, enroll here. You can also get a copy by calling Customer care at 804.367.8037.
  
  Filing Options
  
  Sales tax must be submitted and paid electronically. We offer several free online choices.
  
  Virginia Tax service online services account
  
  Visit to your account
  
  - Pay directly from your savings account.
• Schedule payments as much as the due date.
• Manage other account activities all from one place.
• If you do not have an account, enlist here
  
  eForms
  
  File with eForms
  
  - No login required.
• Pay straight from your bank account.
• If you require to change a return, use this alternative.
  
  Web Upload
  
  Go to Web Upload
  
  - Best suited if you're sending more than a couple of documents or payments at one time.
• File based