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How to Get a Sales Tax Permit in Virginia

Jun 25, 2025 | Blog Posts, Compliance, E-Commerce, Sales Tax, Tax Compliance

Getting your Virginia sales tax permit is the first real step to legally doing business in the state—whether you’re opening a brick-and-mortar shop, selling online, or setting up at local fairs. But navigating state forms, local add-ons, and nexus rules can feel overwhelming if you don’t know where to start. 

This guide breaks down every step, from registration to compliance, so you can stay focused on growth, not red tape. And if you’re looking to avoid costly errors or missed filings, Hands Off Sales Tax (HOST) can help simplify the entire process with expert-backed, end-to-end sales tax support tailored to your business.

Who Needs a Virginia Sales Tax Permit

Let’s clarify who must obtain a Virginia sales tax permit, so you can stay compliant without missing a beat.

Nexus Types Explained

  • Physical Nexus
    If your business has a storefront, warehouse, office, or even stores inventory (including through Amazon FBA) in Virginia, you’ve established nexus and are required to register.
  • Economic Nexus
    Out-of-state sellers must register if annual Virginia sales exceed $100,000 or 200 transactions, in either the current or previous calendar year.
  • Marketplace Facilitator Rules
    Platforms like Amazon, Etsy, and eBay that facilitate over $100,000 in sales or 200+ transactions must collect and remit sales tax. If they do so on your behalf, you typically don’t need a separate permit—unless you also sell directly to Virginia customers.

Who This Applies To

  • Retail businesses with physical locations or inventory
  • Remote or online sellers exceeding nexus thresholds
  • Pop-up vendors and event sellers not registered regularly
  • Amazon FBA users, due to inventory stored in Virginia

Understanding these nexus criteria ensures you don’t unknowingly expose yourself to penalties. 

 

Before You Begin: Prep Checklist

To make registering for your Virginia sales tax permit as smooth as possible, gather all required details and documents before you start.

Required Business Information

  • Federal EIN (or SSN for sole proprietors)
  • Legal business name and structure (LLC, corporation, sole proprietor, etc.)
  • Owner or responsible party SSN, name, and contact information
  • Physical business address (and additional locations, if any)
  • NAICS code identifying your industry—required during registration

Required Documentation

  • Resale certificates (Form ST‑10) for purchasing inventory tax-free, and ensuring compliance during audits
  • Temporary vendor forms like Form ST‑50, needed if you’re selling at fairs or pop-ups fewer than three times annually
  • Marketplace facilitator disclosures—if platforms like Amazon or Etsy collect tax on your behalf, you may need to disclose that during registration

Step‑by‑Step Registration Online

Getting your Virginia sales tax permit is straightforward with the Business Online Services portal. Here’s a clear walkthrough to help you register accurately and efficiently.

A. Create Your Account

  • Visit the Virginia Tax website and click “New business? Register here” to create your Business Online Services login.
  • Save your User ID and password, and start a draft if needed to complete later.

B. Complete Form ST‑4

  • Choose Sales Tax Certificate of Registration (ST‑4) and enter business information: EIN, legal name, address, and NAICS code.
  • Select your seller type: In‑state dealer (physical nexus) or Out‑of‑state dealer (economic nexus).
  • Input locality suffix for each sales location.
  • Disclose marketplace facilitator sales—if applicable, you may not need separate registration for those transactions.

C. Submit & Access

  • Double‑check entries then submit Form ST‑4.
  • You’ll receive a tax account number and instant access to download your Sales Tax Certificate from the portal.
  • A printed certificate will arrive by mail within about 10–14 days.

Tips for Success

  • If submitting for a temporary vendor, use Form ST‑50 instead.
  • Non‑residents should indicate their principal state on ST‑4; bond requirements may apply.
  • Save your certificate electronically and display it at your business location.

Special Scenario: Temporary Vendor Certificate (Form ST‑50)

If you’re selling at three or fewer events in Virginia within a year—such as craft fairs or pop‑ups—you can skip registering for a full sales tax permit and use Form ST‑50 instead.

When to Use ST‑50

  • Suitable for casual or maker vendors appearing at ≤ 3 events/year.
  • Applicable in any Virginia locality where sales occur.
  • Required even for vendors who already hold a permanent Virginia permit but are selling outside their registered location.

Filling Out ST‑50

  • Choose Form A, B, or C based on your event’s region (e.g. Hampton Roads, Northern Virginia, Historic Triangle).
  • Provide event details (name, date, location), vendor info (FEIN/SSN, address), and taxable sales amount.
  • Calculate the sales tax based on regional rates (5.3–7%) and record it on the form.

Submission & Deadlines

  • Submit the completed form and payment by the 20th of the month following the event via mail to the Virginia Department of Taxation at PO Box 26627, Richmond, VA 23261‑6627.
  • Each event requires a separate ST‑50 filing—certificates and payments cannot be consolidated.

Once you’ve filed three or more ST‑50 forms, you must register for a full ST‑4 permit and begin regular online filings. 

After You Submit: What to Expect

Once you’ve submitted your Virginia sales tax permit application (Form ST‑4), here’s what happens next:

Instant Online Access

Upon approval, your Sales Tax Certificate and account number become immediately available in your Business Online Services dashboard, allowing you to begin collecting tax right away.

Mailed Copy

Expect a printed certificate to arrive by mail within approximately 10–14 days—a tangible proof document to display at your business location .

Filing Frequency Assignment

Virginia determines your filing frequency (monthly, quarterly, or annually) based on your estimated tax liability. This schedule is assigned during registration and may be adjusted later based on actual collected tax.

With your certificate accessible immediately, mailed shortly after, and your filing schedule set, you’re fully equipped to collect and remit sales tax accurately in Virginia. 

Collection & Filing Rules

After securing your Virginia sales tax permit, staying compliant requires understanding your tax rates, filing frequency, deadlines, and available vendor discounts.

Combined Tax Rates

Virginia’s sales tax combines a 5.3% state rate (4.3% state + 1% local), with additional regional taxes making the total up to 7% in areas such as Northern Virginia, Hampton Roads, and the Historic Triangle. Use the state’s rate lookup tool to determine precise rates for your business location or delivery area .

Filing Frequency & Deadlines

Your filing schedule—monthly, quarterly, or annually—is based on your tax liability and is set during registration. All returns are due by the 20th day of the month following each period; quarterly filers follow similar due dates annually.

Vendor Discounts

Virginia offers a vendor discount on state sales tax to those who file and pay punctually (applied to the first 3% of state tax collected). The percentage varies based on monthly tax collected:

  • 1.116% for sales up to $62,500
  • 0.837% for $62,501–$208,000
  • 0.558% for amounts above $208,001 

Best Practices

  • Ensure shipping origins and localities are correctly entered during registration
  • Use the rate lookup tool to set accurate sales tax collection
  • File monthly if your liability is high to maximize discounts

Getting these steps right boosts compliance and improves cash flow. 

Zero Returns & Permit Deactivation

Even with no sales, your Virginia sales tax permit requires ongoing compliance—here’s how to stay on track and close your account properly when needed.

Zero Returns

You must file a return for each assigned filing period, even if you had zero taxable sales. Skipping this step can result in penalties or compliance flags .

Deactivating Your Permit

To end your sales tax obligations:

  1. Log in to your Business Online Services account.
  2. Navigate to your sales tax account and select “Close Account.”
  3. Complete the final return, settle any outstanding tax, and confirm closure details .

Once processed, you will no longer receive filing notifications—and you’ll free your business from future Virginia sales tax commitments.

Audit Triggers & Compliance Best Practices

Even a properly registered business needs diligent upkeep. Spotting audit triggers early and maintaining records can safeguard your Virginia sales tax permit.

Common Audit Triggers

  • Inconsistent filings, such as sudden changes in sales mix or shifted tax collection rates.
  • Skipping zero returns—even quiet periods must be reported to avoid audit flags.

Record Retention Rules

  • Virginia mandates keeping all relevant tax records—sales logs, exemption certificates, ST‑50 forms, and more—for a minimum of three years from the return due date or filing date, whichever is later.
  • Many businesses retain records for four years to align with potential audit periods.

By diligently filing every return—even zeros—and storing documents for at least three years, you dramatically reduce audit risk. Implementing organized recordkeeping now can save time, money, and stress later.

Stress-Free Sales Tax Compliance with HOST

Navigating Virginia’s sales tax rules can be overwhelming, especially when you’re juggling permit registration, local filing requirements, exemption tracking, and audit preparation. That’s where HOST steps in—not just as a service provider, but as your dedicated compliance partner.

Full-Spectrum Sales Tax Services

HOST offers comprehensive solutions tailored to both local Virginia businesses and remote sellers:

  • Permit Registration: End-to-end support with completing Form ST‑4 or ST‑50, setting up your Business Online Services account, and choosing the right seller type.
  • Return Filing & Remittance: Accurate, on-time monthly, quarterly, or annual filings—including zero returns—through Virginia’s tax portal.
  • Audit Support & Defense: From maintaining 4-year archives of ST‑50s, RTW logs, and exemption forms to providing active audit defense when notices arise, we help you stay prepared and protected at every stage.
  • Multi-Channel Integration: Sync your Virginia sales data across platforms like Shopify, Stripe, or Amazon to streamline remittances.
  • Resale Certificate Generation: Using the ResaleCertify platform of HOST, you can generate unlimited valid resale certificates for all vendors, for all states.  

Whether you’re a pop-up vendor doing three events a year or a marketplace seller managing multiple channels, HOST simplifies the process, reduces risk, and keeps you fully compliant—without the guesswork.

Final Thoughts: Compliance Without the Chaos

Getting a Virginia sales tax permit is just the first step toward staying compliant in a state with layered rules and strict filing expectations. From physical and economic nexus to zero-return obligations and ST‑50 filings, the process leaves little room for error. That’s why having expert support matters. HOST is built to take the stress off your plate—offering end-to-end registration, filing, exemption tracking, and audit preparedness. If you want clarity, confidence, and compliance all in one place, HOST is your answer. Reach out today for a personalized consultation and let the experts handle your sales tax headaches.

Frequently Asked Questions (FAQs)

1. Who needs a Virginia sales tax permit?

Any business with a physical presence, economic nexus (over $100,000 in sales or 200+ transactions annually), or selling through a marketplace like Amazon must register. Temporary vendors doing 3 or fewer events per year may apply using Form ST‑50.

2. How do I apply for a sales tax permit in Virginia?

Apply online through the Virginia Business Services portal. You’ll need your FEIN, NAICS code, business address, and ownership info. After submission, you’ll get immediate digital access to your ST‑4 certificate.

3. What are Virginia’s sales tax rates?

Virginia has a 5.3% base state and local rate. Additional regional taxes (up to 1.7%) may apply, bringing the total to as high as 7% depending on location. You can verify specific rates on Virginia Tax’s website.

4. When are sales tax returns due in Virginia?

Returns are due by the 20th of the month following the end of the filing period. Filing frequency (monthly, quarterly, annually) is assigned based on your sales volume.

5. Do I need to file returns if I had no sales?

Yes. Virginia requires zero returns even if no sales occurred during the filing period. Failing to do so can result in compliance penalties or audit flags.

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