Virginia Sales Tax Guide for eCommerce Businesses
Virginia Sales Tax Guide for eCommerce Businesses
Sales Tax eBook
Contact Us
Virginia's Sales Tax Authority
State Phone Information
804-367-8037
Member of the Streamlined Sales Tax Governing Board?
No
Tax percent range for remote sellers in Virginia
4.3% to 7%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in Virginia?
If you have nexus in Virginia you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does Virginia charge sales tax on shipping?
No
Do you have physical nexus in Virginia?
A seller has physical nexus in Virginia if they have any of the following:
Maintain or have an office, warehouse, or place of business of any nature (directly or through an agent or subsidiary) in Virginia?
Solicit business through employees, independent contractors, agents, or other representatives in Virginia?
Advertise in newspapers or other periodicals printed and published within Virginia, on billboards or posters located in the state, or through materials distributed in the state by means other than the United States mail?
Make regular deliveries of tangible personal property (other than by common carrier) in Virginia more than 12 times a year?
Solicit business in Virginia by continuous, regular, seasonal, or systematic mail solicitations and benefit from (a) any authorized installation, service, or repair facilities, or (b) banking, financing, debt collection, or marketing activities in Virginia?
Solicit business in Virginia on a continuous, regular, or seasonal basis through advertising that is broadcast or relayed from a location in Virginia?
Have an owner that is in Virginia or an owner that owns or controls another business in Virginia?
Have a franchisee or licensee registered and operating under the same trade name in Virginia?
Own tangible personal property that is for sale, rent, or lease located in Virginia and available for Virginia customers to buy, rent, or lease?
Do you have economic nexus in Virginia?
Virginia's Economic Nexus Sales Threshold
$100,000
Economic Transactions Threshold
Or 200 transactions
Economic Nexus Evaluation Period
Either Current or Previous Calendar Year
Economics Nexus Effective Date
July 1, 2019
What types of sales are included in Virginia's Economic Nexus Sales Threshold?
Retail sales are included.
Marketplace sales made by individual sellers are excluded from the threshold.
How does Virginia treat exempt transactions when calculating economic nexus?
Exempt sales are included in the threshold; exempt services and sales for resales are excluded
Does Virginia have a Marketplace Facilitator Law?
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
Filling Sales Tax
When are Returns Due?
Virginia sales tax returns are always due the 20th of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day.
How often are Sales Tax Returns filed?
Monthly or Quarterly
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - File online using the Virginia Department of Taxation’s VATAX Online Service
Mail - Fill out and mail form ST-8 or ST-9
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