• 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)

Retail 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.