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. MKT: Marketplace sales excluded from the remote-seller threshold. 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, Etsy, TikTok Shop) collect and remit Virginia tax on your marketplace sales. How Virginia treats them:

Who collects?Facilitatoron marketplace orders; you collect on direct Shopify store orders (not TikTok / Facebook & Instagram orders routed through Shopify), WooCommerce, or 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 collectdirect Shopify store orders, WooCommerce, 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 account.tax.virginia.gov/online-services. 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.

What about WooCommerce and Etsy?

Same split: Etsy collects as a marketplace facilitator; WooCommerce is your own store, so you collect on WooCommerce orders. Connect both and SalesTax50 keeps the marketplace and direct streams separate on your Virginia Tax return.

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 setting up your existing Virginia permit is included at no extra charge.

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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