Virginia Sales Tax Registration

In Virginia it is called the Sales and Use Tax Certificate of Registration. The Virginia Department of Taxation issues it.

Who has to register in Virginia, how to apply, what it costs, how long it takes, and what you file once you have it.

Virginia sales tax registration at a glance

What it is called: Sales and Use Tax Certificate of Registration; Number issued: Virginia sales tax account number (15 digits).
Who issues it: Virginia Department of Taxation; Apply online through Virginia Tax online business registration (Online Services for Businesses). Paper form: Form R-1.
State fee: No state fee; The Tax Commissioner issues a certificate once the application is made.
Processing time: No firm estimate; Online registration gives a 15-digit sales tax account number and the Certificate of Registration (Form ST-4), which can be printed from the Online Services account. No processing time is stated.
Remote seller threshold: $100,000 in sales or 200 transactions; Measurement period: previous or current calendar year. In effect since July 1, 2019.
Filing frequency: Monthly or quarterly; Monthly by law; the Tax Commissioner may assign a less frequent period, and Virginia Tax assigns monthly or quarterly by tax liability.
State rate: 4.3%; Statewide 1% local tax gives a 5.3% base; regional taxes bring it to 6% in Central Virginia, Hampton Roads and Northern Virginia, 6.3% in eight Southside counties, and 7% in James City County, Williamsburg and York County. Groceries are taxed at 1%.

How to register in Virginia

Where to apply: Apply online with the Virginia Department of Taxation. Virginia Tax online business registration (Online Services for Businesses)
Application form: Form R-1, Business Registration Form.
What you need: FEIN; some businesses must also register with the State Corporation Commission.
What the application covers: Retail sales tax, use tax, employer withholding and corporate or pass-through entity income tax.
How long it takes: Online registration gives a 15-digit sales tax account number and the Certificate of Registration (Form ST-4), which can be printed from the Online Services account. No processing time is stated.
What it costs: The Tax Commissioner issues a certificate once the application is made.
Renewal: The certificate does not need renewal. It expires if the holder stops doing business at that location, and can be suspended or revoked after a hearing.

After you register

How often you file: Monthly or quarterly. Monthly by law; the Tax Commissioner may assign a less frequent period, and Virginia Tax assigns monthly or quarterly by tax liability.
Due date: 20th of the month after the period (quarterly: April 20, July 20, October 20, January 20).
Periods with no sales: You still file a return for every period, even with no sales.
Rates and sourcing: The state rate is 4.3%. Statewide 1% local tax gives a 5.3% base; regional taxes bring it to 6% in Central Virginia, Hampton Roads and Northern Virginia, 6.3% in eight Southside counties, and 7% in James City County, Williamsburg and York County. Groceries are taxed at 1%. Sourcing: origin for in-state dealers (local tax is sourced to the dealer's place of business).
Late returns: 6% of the tax for the first month late plus 6% for each further month or part, up to 30%, with a $10 minimum that applies even when no tax is due.

Virginia rules in plain English

In Virginia you need a sales and use tax certificate of registration. The Virginia Department of Taxation, called Virginia Tax, issues it. Register online through Virginia Tax's business registration. If you cannot register online, mail Form R-1. When you finish, you get a 15-digit sales tax account number and the Certificate of Registration, Form ST-4. You can print it from your online account. You need a certificate for each place of business, displayed there. Sellers outside Virginia must register once they pass $100,000 in Virginia sales or 200 transactions in the current or previous calendar year. The general rate is 5.3%, which is 4.3% state and 1% local. Some regions add more, up to 7% in the Williamsburg area. Groceries are taxed at 1%. Virginia Tax assigns monthly or quarterly filing based on how much tax you owe. Returns are due on the 20th of the month after the period. The mistake to avoid: skipping a return when you had no sales. Virginia requires a return every period, and a late return costs at least $10 even when no tax is due.

Sources: Virginia Department of Taxation · Virginia Tax online business registration (Online Services for Businesses)

More Virginia facts

Registered dealers must file a return every period even when no tax is due, and the $10 minimum late penalty applies to a late zero return. Source
Food for home consumption (groceries) is taxed at a reduced 1% rate statewide. Source
The 2026 Appropriation Act lets every Virginia county and city adopt an extra 1% local sales tax for school construction (and, in Northern Virginia, transit) if voters approve it in a referendum. Before 2026 only nine localities had this option, so combined rates may rise in more places. Source
The Certificate of Registration (Form ST-4) must be displayed at the registered location; a separate certificate is issued for each place of business. Source
Virginia counts sales by commonly controlled persons together when deciding whether a dealer passes the $100,000 threshold. Source

We register you in Virginia

Answer a few questions about your business. We prepare your Virginia Sales and Use Tax Certificate of Registration application, file it with Virginia Tax, and send you the number. $199 per state. Any state fee is separate.

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Virginia sales tax registration FAQ

Do I need to register for Virginia sales tax?

Any person engaging in business as a dealer in Virginia, for example by keeping an office, warehouse or other place of business or soliciting through in-state representatives, must hold a certificate of registration for each place of business (Va. Code 58.1-612, 58.1-613). Sellers with no physical presence must register after $100,000 in sales or 200 transactions in Virginia (measurement period: previous or current calendar year).

How long does it take to get a Virginia Sales and Use Tax Certificate of Registration?

Online registration gives a 15-digit sales tax account number and the Certificate of Registration (Form ST-4), which can be printed from the Online Services account. No processing time is stated.

What does a Virginia Sales and Use Tax Certificate of Registration cost?

The Tax Commissioner issues a certificate once the application is made. Source: Va. Code 58.1-613(C). Our fee to prepare and file the application is $199.

When do I file Virginia sales tax returns?

Filing frequency: monthly or quarterly. Monthly by law; the Tax Commissioner may assign a less frequent period, and Virginia Tax assigns monthly or quarterly by tax liability. Due date: 20th of the month after the period (quarterly: April 20, July 20, October 20, January 20). File a return every period, even with no sales. Source: Va. Code 58.1-615(A).

Do I need to register in Virginia as a remote seller?

Sellers with no physical presence must register after $100,000 in sales or 200 transactions in Virginia (measurement period: previous or current calendar year). Since July 1, 2019 a marketplace facilitator over the same threshold must register and collect on its sellers' Virginia sales unless it gets a waiver; sellers who sell only through such a facilitator generally need not collect (Va. Code 58.1-612.1; Virginia Tax economic nexus page). Source: Va. Code 58.1-612(C)(10) and (11) (200 or more separate retail sales transactions); Virginia Tax, Remote Sellers, Marketplace Facilitators & Economic Nexus.

What happens if I sell in Virginia without a Virginia Sales and Use Tax Certificate of Registration?

Doing business as a dealer without a certificate of registration, or after it is suspended or revoked, is a Class 2 misdemeanor for the business and each corporate officer. Each day is a separate offense. Source: Va. Code 58.1-613(E).

Nearby states

This page summarizes Virginia sales tax registration rules for general information and is not tax advice. Confirm current requirements with the Virginia Department of Taxation or your tax adviser. State rules last checked October 2, 2026.