How to File and Pay Sales and Use Tax
Virginia Tax requires businesses to file and pay most sales taxes electronically - we offer 3 free options to meet this requirement:
-
eForms - eForms look similar to the paper versions of returns. No login or password required. Simply fill in the required fields, and pay any tax due using direct debit.
- Available sales tax eForms:
- Accelerated Sales and Use Tax (Form ST-APC)
- Retail Sales Tax
- Out-of-State Dealer's Use Tax (Form ST-8)
- Business Consumer's Use (Form ST-7)
- Vending Machine Dealer's (Form VM-2)
- Motor Vehicle Rental (Form MVR-420)
- Communications Tax (Form CT-75)
- Available sales tax eForms:
- Business Online Services Account - just log in to your account and select "File/ Pay Taxes" and select the tax type you need to file or pay. Simply fill in the requested fields; there is no need to copy information from one form to the next. View account history and schedule payments in advance up to the due date. Business Account FAQs.
- Available for Accelerated Sales and Use Tax (Form ST-APC), Retail Sales Tax (Form ST-9), Use Tax (Form ST-8), and Digital Media Fee (Form DM-1).
- Available for Accelerated Sales and Use Tax (Form ST-APC), Retail Sales Tax (Form ST-9), Use Tax (Form ST-8), and Digital Media Fee (Form DM-1).
- Web Upload - Web Upload is file driven, with the ability to save all return and payment information into a single file to send to Virginia Tax. Similar systems are referred to as bulk filing or bulk uploading. Benefits include instant validation and feedback on your file content; you will know right away when your file is accepted or if there are any errors. You also have the ability to schedule (or warehouse) files for submission on a future date up to the due date of the return. Learn more.
- Available for Retail Sales Tax (Form ST-9) and Use Tax (Form ST-8).
You may also pay using ACH Credit - You’ll need to contact your bank to make arrangements to credit the state’s bank account with funds from your bank account. Your bank may charge a fee for this service. Find detailed instructions about initiating ACH Credit transactions in our electronic payment guide.