Quarterly filers will be required to file and pay Sales and Use Tax (ST-9 and ST-9CO) electronically beginning with the July - September 2013 return, due October 20, 2013.

You are encouraged to check out our various methods for submitting return and payment information now before the requirement goes into effect. Returns and payments can be filed electronically using eForms, Business iFile or Web Upload. Compare these online filing options to determine which electronic filing system will best meet your needs.

The following monthly and quarterly sales and use tax returns are due January 22, 2013.  (Note:  Returns are due on the 20th of the month or quarter, but because January 20, 2013 is a Sunday and January 21, 2013 is a holiday, the due date becomes January 22, 2013.)

• Retail Sales Tax returns (ST-9) - Monthly filers are required to file and pay electronically
• Out of State Dealer's Use Tax return (ST-8)

• Communications Tax return (CT-75)
• Digital Media Fee (DM-1)
• Business Consumer Use Tax return (CU-7)
• Vending Machine Tax return (VM-2)
• Motor Vehicle Fuel Sales Tax return (FT-102)
• Public Facilities Tax return (PF-1)
• Watercraft Sales and Use Tax return (WCT-2)
• Aircraft Sales Tax return (AST-2)
• Tire Recycling Fee return (T-1)
• Motor Vehicle Rental Tax return (MVR-420)

Filing Sales tax returns and payment electronically is the fastest and most efficient way, and is less prone to errors.  We have several free online systems that make filing your taxes easy and convenient: Business iFile, eForms and Web Upload. Compare these Online Filling Options to determine which electronic filing system will best meet your needs. 

It is very important that we maintain accurate information regarding your business. You can update your Business Tax Account online to: 

• Make an address change
• Update contact information
• Add a new location to your account
• Add another tax to your account
• Report when you are no longer liable for a specific tax
• Let us know if you close a location or close your business
• Reprint a Sales Tax Certificate for any of your business locations

Use FIPS Code Lookup to determine the specific city/county to which you should report your sales and use tax.

Use our Quick Pay system to:

• Pay outstanding tax bills
• Schedule bill payments for a future date
• View history of previous QuickPay bill payments
• View outstanding tax bills

Send a Secure email to our Customer Services for assistance specific to your account or use our Live Chat service to communicate online with a Tax Representative.

Search our Laws, Rules and Decisions Library for: 

• Tax Code of Virginia
• Regulations
• Rulings
• Tax Bulletins
• and other valuable information 

Visit Online Services on our website for more information and start using these services today.

Reduce the possibility of errors by filing your Sales Tax returns electronically if available. However, if you file a paper tax return:

• Always use the tax forms provided to you by the Department, a return produced by an approved vendor's software product, or one downloaded from the Department's website.  Forms must contain pre-printed information that correctly identifies your business. Do not use self-created forms as these forms do not contain the information required by our systems and may result in processing delays and possible incorrect processing.  

• Make sure you use the correct tax form for which you are registered: Form ST-9 for Retail Sales Tax and Form ST-8 for Out-of-State Use Tax. 

• Make sure your entire 15-digit Virginia account number is on your return.  

• Be sure to correctly complete the return. Carefully read each line and ensure you understand the line item.

• Verify figures on all lines of the return prior to filing the return.