Sales and Use Tax

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 Payment (Form ST-APC)
    • Retail Sales Tax
      • Form ST-9 for single locality filers
      • Form ST-9 for businesses with multiple locations
    • Business Consumer's Use (Form ST-7)
    • Out-of-state Dealer's Use Tax (Form ST-8)
    • Vending Machine Dealer's (Form VM-2)
    • Motor Vehicle Rental (Form MVR-420)
    • Communications Tax (Form CT-75)

• 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 Retail Sales Tax (Form ST-9), Use Tax (Form ST-8), Digital Media Fee (Form DM-1), and Accelerated Sales and Use Tax (Form ST-APC)
     
• 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 (Forms 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.