Monthly Sales Tax returns and payments for the month of December 2013 are due Jan. 21, 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) -Form ST-9CO was discontinued effective July 1, 2013. Electronic filing and payment are required for Form ST-9.
• 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)
• 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) 

Please also note the following additional changes resulting from the electronic filing mandate:

• 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.

The Tax Commissioner has the authority to waive the requirement to file and/or pay electronically should this cause an undue hardship for the taxpayer. Requests for waiver must be submitted in writing, by completing the Virginia Electronic Filing Waiver Request form.

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.