Virginia Sales Tax Guide for E-Commerce Retailers

Am I required to collect sales tax in Virginia?

Businesses that have an employee, location (including inventory in a warehouse), or who do other business in the state are required to register for a sales tax permit and collect sales tax from buyers in Virginia. 

E-commerce businesses with economic nexus in Virginia are also required to register and collect.

You have economic nexus in Virginia if you made more than $100,000 in gross sales in the state OR 200 or more transactions in the state during the previous or current calendar year.

How to Register for a Virginia Sales Tax Permit

You can register for a Virginia sales tax permit online at Virginia Tax.Need help? Questions? Contact us for help with your Virginia sales tax registration.

How to Collect Virginia Sales Tax

If you have nexus in Virginia, you are required to collect sales tax whenever you make a sale to a buyer in Virginia.

How to Collect Sales Tax in Intrastate Sales in Virginia

Virginia is an origin-based sales tax state. This means intrastate sales (sales from a seller to a buyer in Virginia) are considered to take place at the seller’s location. This might be your home, warehouse, store, distribution store or other location. If you sell to a buyer in Virginia, you simply need to collect sales tax at the sales tax rate at your location. That means, if you are based or make sales from Virginia, you can collect the same sales tax rate from all Virginia buyers. 

Learn more about origin and destination-based sales tax sourcing here.

How to Collect Sales Tax in Interstate Sales in Virginia

If you are located outside of Virginia or the sale originates outside of Virginia but your buyer is in Virginia, then simply charge the full Virginia state + local (city, county, etc.) sales tax rate to your buyer.

Learn more about how to collect the right amount of state plus local sales tax here.

If you are located outside of Virginia or the sale originates outside of Virginia but your buyer is in Virginia, then simply charge the full Virginia state + local (city, county, etc.) sales tax rate to your buyer.

Learn more about how to collect the right amount of state plus local sales tax here.

Is shipping taxable in Virginia?

No, as long as the shipping charges are separately stated on the invoice then the shipping charges your customers pay to transport the item are generally not taxable in Virginia.

Virginia Sales Tax Tax Due Dates

Sales tax returns are due by the 20th of the month following the end of the taxable period.

How to File Virginia Sales Tax

When your Virginia sales tax due date rolls around, you can either file yourself online or let a partner like HOST take this onerous task off your plate. Learn more about handing off your sales tax filings to HOST here!

More about Virginia Sales Tax

Learn more about Virginia sales tax at Virginia Tax.