Virginia Sales Tax Rules and Regulations - Taxify

Virginia State Sales Tax

Quick Guide

Contact Information

Website: www.tax.virginia.gov
Phone: (804) 367-8037

Sales Tax Rate

Base Rate: 5.300%
With Local Rate: 5.300%-6.000%

Virginia Sales Tax Facts

Is Virginia a destination or origin based state? Origin
Is Virginia a SST Certified State? No
Are zero file returns required in Virginia? Yes
Is shipping taxable in Virginia? No on shipping, yes on handling.

Virginia Nexus Information

Triggers for Nexus

Delivery vehicles
Employee
Independent contractors or representatives
Office
Property
Warehousing

Does Amazon Have Warehousing in Virginia?

Yes

Virginia Filing Dates

Monthly

January collections – February 20
February collections – March 20
March collections – April 20
April collections – May 20
May collections – June 20
June collections – July 20
July collections – August 20
August collections – September 20
September collections – October 20
October collections – November 20
November collections – December 20
December collections – January 20

Quarterly

Q1 – April 20
Q2 – July 20
Q3 – October 20
Q4 – January 20

Annual

January 20

Other Virginia Sales Tax Information

Filing Requirements: SBeginning 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.

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.

How to Register for a Sales Tax Permit in Virginia

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