Monthly Sales Tax returns and payments for the month of May 2014 are due June 20, 2014. 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): Electronic filing and payment is required for Form ST-9.
• Out of State Dealer's Use Tax return (ST-8)
• Communications Tax return (CT-75)
• Digital Media Fee return (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 changes resulting from the electronic filing mandate for Form ST-9:

• Pre-printed sales tax return coupons are no longer 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 if this causes 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 Virginia Department of Taxation 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.