The 2012 General Assembly passed a new mandate affecting Sales Tax dealers. Effective July 1, 2013, all dealers must file and pay Sales and Use Tax electronically. Dealers designated as Monthly filers were subject to electronic filing requirements beginning with their July 2012 returns.

Dealers who file on a quarterly basis will be required to file and pay electronically beginning with the July - September 2013 return, due October 21, 2013. Seasonal filers must file electronically beginning with the July 2013 return, due on August 20, 2013 or the first subsequent month the business has taxable sales. For those taxpayers transitioning to electronic filing and payment methods, please bear in mind the following information:

• Pre-printed sales tax return coupons will no longer be mailed to taxpayers.
• Sales tax returns must be submitted electronically each period they are due, even if there is no tax due for that month.
• Returns and payments must be submitted electronically on or before the due date to be considered filed and paid on time.

Not all of the Department's electronic filing options offer the same electronic payment methods. Taxpayers should consider their preferred method of payment when selecting an option for electronic filing. See the below comparison guide for information on the payment methods supported for each filing option. 

Click the name of any method in the above guide to start filing.

Monthly Sales Tax returns and payments for the month of June 2013 are due July 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) - All filers required to file and pay electronically for periods beginning on or after July 1, 2013.
• 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)
• Motor Vehicle Rental Tax Return (MVR-420) 

Remember: it is very important that the Department maintains accurate information regarding taxpayer businesses. Many tax account updates can be performed through the Department's Business iFile system. Visit the Online Services FAQ for information on what updates taxpayers can make through Business iFile.

The Department offers a number of online servicesfor business taxpayers.  All business online services are free, secure, easy to use, available 24/7, and provide immediate confirmation of filings and payments!

Business iFile allows taxpayers to manage business tax accounts online by: 

• Updating address or contact information
• Adding a new business location to an account
• Reporting the closure of the business or a business location
• Reporting when liability for an additional tax type begins or when liability for a current tax type ends
• Adding or updating Responsible Officers for the business
• Arranging certain types of payments for Corporation Income, Withholding, and Sales Tax accounts
• Reprinting a Sales Tax Certificate
• Sending a secure message to our customer service representatives for account assistance 

In addition to options for filing returns, making payments, and updating tax account information, the following other services are available online.

1)      Live Chat: Communicate with Tax Representatives online regarding general or account specific tax questions.

2)      Quick Pay: Review existing tax bill amounts and recent bill payment histories or schedule current and future tax bill payments.

3)      Laws, Rules & Decisions: Search for sections of the Code of Virginia, Regulations, Rulings of the Tax Commissioner, Tax Bulletins, and other valuable information.

4)      FIPS Code Lookup: Search for which specific city/county FIPS Code to use in reporting Sales and Use Tax.

Visit the Department's website and take advantage of these services today! 

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, downloaded from the Department's website, or produced by an approved vendor's software product.  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 tax 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.