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:
  • Retail Sales and Use Tax
    • In-state dealers with a single location (Form ST-9)
    • In-state dealers with multiple locations (Form ST-9)
    • Out-of-state dealer's (Form ST-8)
    • 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 and Use Tax (Form ST-9 for in-state dealers, and Form ST-8 for out-of-state dealers), and Digital Media Fee (Form DM-1).
      • Available for Retail Sales and Use Tax, Form ST-9 (in-state dealers) and Form ST-8 (out-of-state dealers)

      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.

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