Virginia Department of Taxation LogoVirginia Department of Taxation

P.O. Box 1115
Richmond, Va. 23218-1115
April 2013 e-Alerts Digest
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Filing Reminders and Electronic
Filing Requirements 

 

Monthly Sales Tax returns and payments for the month of March 2013 are due April 22, 2013. Remember, if you file any of the below returns, you are required to file the return even if no tax is due (except for Business Consumer Use Tax, ST-7).

  • Retail Sales Tax returns (ST-9 and ST-9CO) - Monthly filers 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 (ST-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) 

Visit the Department's website for more information on electronic filing options. We offer eForms, Business iFile, Web Upload and other Online Services.

 

Please use our Business iFile system to notify us if you close your business or a specific business location, to update your account with address or contact changes, to add a new tax to your account, or to let us know you are no longer liable for a specific tax. It is very important that we maintain accurate information regarding your business. 

 

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Litter Tax: What You Need to Know 

 

  • Food for human or pet consumption
  • Groceries
  • Cigarettes and tobacco products
  • Soft drinks and carbonated waters
  • Motor vehicle parts
  • Distilled spirits, wine, beer and other malt beverages
  • Newspapers and magazines
  • Paper products and household paper
  • Metal and glass containers
  • Plastic or fiber containers made of synthetic material
  • Cleaning agents and toiletries
  • Non-drug drugstore sundry products

 

An annual $10 Litter Tax is imposed on each Virginia business establishment from which such a business is conducted. In addition to the $10 Litter Tax, each business operating as a manufacturer, wholesaler, distributor or retailer of groceries, soft drinks, carbonated waters, or beer or other malt beverages shall pay an additional annual Litter Tax of $15 for each Virginia business establishment from which such business is conducted.

Common Mistakes to Avoid 
  • Make sure your 15 digit tax Litter tax account number is on your return. Primary accounts for Virginia Litter tax generally appear as follows: 67-XXXXXXXXX-F001 (where your Federal Employer Identification Number replaces the X's)
  • Do not use the account number for sales tax (10), withholding tax (30), or corporate tax (35) in place of the Litter tax account number (67).
  • Make sure the form is filled out completely, indicating the number of business establishments.
  • The amount due on a Virginia Litter tax return will never be zero. All taxpayers required to file Litter tax returns will owe Litter tax based on the number of business establishments they own and the Litter tax rate that applies to their business.
  • Taxpayers in business on January 1 of a year owe Litter tax for that tax year. Litter tax returns are due May 1 of the year following that tax year. A taxpayer who goes into business after January 1 of a year will not owe Litter Tax for that year, but will owe the tax the following year.
    • Example 1: A taxpayer begins their business December 15, 2011. That taxpayer will owe Litter Tax for the 2012 tax year and their 2012 return will be due May 1, 2013.
    • Example 2: A taxpayer begins their business January 15, 2012. That taxpayer does not owe Litter tax for the 2012 tax year. They will owe the tax for the 2013 tax year and their 2013 return is due May 1, 2014.
Please complete a Form R-3 if you are no longer in business. Do not send in a blank form.
 
Online Services

 

Electronically filing and paying Sales Tax is the fastest and most efficient filing method and is also less prone to errors than traditional paper filing. We have several free online systems that make filing your taxes easy and convenient: Business iFile, eForms and Web Upload. Compare these online filing 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 Paysystem 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 service representatives 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 Libraryfor: 

  • 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! 

 

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File Error-Free Returns

 

Electronic filing helps reduce the possibility of errors on your return.  However, if you are not required to file electronically and would prefer to file a paper return, or if an electronic filing option is not available for the tax type you're filing, please note the following tips for paper tax return filers: 

  • 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-8for 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. 
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Reminders from your January 2013
e-Alerts Digest

 

Quarterly Sales Tax filers will be required to file and pay Retail Sales and Use Tax (ST-9 and ST-9CO) electronically beginning with the July - September 2013 return, due October 20, 2013. Please review the various electronic filing options for submitting return and payment information now using eForms, Business iFile or Web Upload. Compare these online filing options to determine which electronic filing system will best meet your needs. Taxpayers who are unable to file and pay electronically by the effective date may request a hardship waiver.

 

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