Virginia Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Monthly, by 20th day of the month.
• Other: Quarterly or less frequently, at Department's discretion if the amount of tax paid each quarter is $100 or less.
• Administration:
  Department of Taxation
  Office of Customer Services
  P.O. Box 1115
  Richmond, VA 23218-1115
  Phone: 804-367-8037