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

Businesses may register for retail sales and use taxes online or by submitting a completed Form R-1 Business Registration Application. Additional information.

How to File and Pay

Sales and use tax forms are available on the Department of Taxation website. Monthly and quarterly returns and payments must be submitted electronically.

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.

Deadlines

Sales and use tax returns are due by the 20th of the month following the reporting period.

Virginia Department of Taxation