Virginia – Retail Sales Tax Electronic Filing and Payment Requirement

SALT Report 1582 – The Virginia Department of Taxation recently made changes to their sales and use tax filing and payment requirements.  Beginning with the July 2012 return, any retailer who files a monthly Form ST-9 or ST-9CO must submit their returns and payments electronically.
Dealers who file a monthly return must file and pay electronically beginning with the July 2012 return, which is due by August 20, 2012. Dealers who file on a quarterly basis will not be subject to the requirement in 2012.  Instead, those Dealers will be required to file and pay electronically beginning with the quarterly return ending September 30, 2013, which is due by October 20, 2013.
The Department will no longer mail out preprinted sales tax return coupons to monthly filers effective July 2012 and for quarterly filers effective July 2013 through September 2013.
Taxpayers who are unable to file and pay electronically may request a temporary waiver from the Department. All requests must be submitted in writing and provide the following information:
  • Business name
  • Virginia tax account number
  • Contact person
  • Phone number
  • E-mail address
  • Mailing address
  • Reason for the request, and
  • The date when the retail sales taxes can be filed and paid electronically

For Further Information:

Virginia Department of Taxation and Finance – Notice