How to Register: Businesses can register for Retail Sales and Use Taxes by completing the Form R-1 Business Registration Application, or by registering online. Once registration is complete, businesses receive Form ST-4, Certificate of Registration.
Registration Cost: No fee.
Filing Requirements: Beginning with the July – September 2013 return, (due October 21, 2013), quarterly filers of the ST-9 must submit their returns and payments electronically. Monthly filers have been required to file and pay electronically since July 2012.
Out-of-state sellers should submit their monthly sales tax report on Form ST-8, Virginia Out-Of-State Dealer’s Use Tax Return, by the 20th of the month after the sales occurred, whether or not the business has had taxable sales for the month. You will automatically be mailed forms preprinted with your account information unless you file electronically or use tax software to prepare your returns.
Due Date: Returns and payments are due on 20th of the month following the end of period.
Where to File: VATAX Online Services
What Will You Need: You will need your Certificate of Registration Account Number and your gross sales for the period. Since filing is required electronically, all calculations are completed for you.
Renewal: Not Required.
Additional Information: Virginia Sales Tax Rules and Regulations