The Virginia (VA) state sales tax rate is currently 4.0%. Depending on local municipalities, the total tax rate can be as high as 5%.
Amazon.com owns and operates several fulfillment centers in Virginia. This physical presence, or nexus, creates a sales tax obligation for Amazon and many sellers participating in Amazon’s Seller Central and Fulfillment By Amazon (FBA) programs.
Tax is imposed on the retail sale, lease or rental of tangible personal property in Virginia, or the use or consumption of tangible personal property in Virginia. Numerous services are also subject to sales and use tax.
How to Register
How to File and Pay
All businesses file monthly returns during the first year of reporting. Subsequently, the department will switch filers with an average monthly liability of less than $100 to quarterly filing. Zero returns (no sales tax due) are required.
Sales and use tax returns are due by the 20th of the month following the reporting period.