Virginia Sales Tax Guide for E-commerce Sellers

Rate structure

Virginia's state rate is 4.3%; the combined state + local rate ranges from 5.3–7%. Sourcing: Destination.

COMPONENTRATENOTES

State rate4.3%Virginia Tax general statewide rate

Local taxes5.3–7%State 4.3% + 1% local + regional additions in Northern Virginia, Hampton Roads and Central Virginia (ST-9 by locality).

ReturnForm ST-1 + Schedule ST-1AForm ST-1 + Schedule ST-1A (by locality FIPS code)

Economic nexus threshold

You must register and collect once your Virginia sales reach $100,000 or 200 orders, measured over the previous or current calendar year. Meeting either the sales or the order-count test triggers nexus. Retail sales. Sales made through a marketplace facilitator do not count toward the remote seller's threshold — only your direct sales do.

Where you stand: SalesTax50 tests your imported sales against this exact rule and flags Virginia as Approaching or Exceeded on your Nexus page — check my nexus free →

Filing frequency

Virginia Tax assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in Virginia: Monthly · Quarterly.

Due dates

Returns are due on the 20th of the month following the period. When the due date falls on a weekend or holiday it moves to the next business day.

Late filing: 6% per month up to 30% late filing, plus interest.

Marketplace facilitator rules

Since July 2019, marketplace facilitators (Amazon, eBay, Walmart, TikTok Shop) collect and remit Virginia tax on your marketplace sales. How Virginia treats them:

Who collects?Facilitatoron marketplace orders; you collect on Shopify / your own site.

Count toward nexus?Noonly your direct sales are tested against the remote-seller threshold.

Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).

How reported?DeductionDeduction if registered.

Direct salesYou collectShopify, your own site, invoices — you collect and remit on your return.

Marketplace treatment changes state by state and year by year — SalesTax50 separates marketplace and direct sales automatically, but confirm with Virginia Dept. of Taxation when in doubt.

Filing portal & AutoFile

Virginia returns are filed through business.tax.virginia.gov/VTOL/tax/Login.xhtml. Login verification: May require verification. SalesTax50 AutoFile prepares the Form ST-1 + Schedule ST-1A from your imported sales — you review and approve every return before it is submitted.

FAQ

Do I need a Virginia permit if I only sell on Amazon?

If you exceed the $100,000 or 200 orders threshold with your direct (non-marketplace) sales or have physical presence (including inventory in Virginia warehouses), yes — you must register even though Amazon collects for you.

What if I sell on Shopify and TikTok Shop?

TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your Virginia Tax return — SalesTax50 separates them automatically.

Does SalesTax50 file Virginia returns automatically?

Yes — AutoFile prepares your Form ST-1 + Schedule ST-1A from imported sales; you approve every return before it is submitted, and a $99 one-time state setup configures your existing Virginia permit.

This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with Virginia Dept. of Taxation before relying on them.

Let AutoFile handle your Virginia returns

Prepared and checked for you — you approve before anything is filed.

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