Form Tax Year Description Filing Options
ST-1 any Virginia Retail Sales and Use Tax Return (Replaces Forms ST-9, ST-8, ST-7, and ST-6 for tax periods starting on and after April 1, 2025 - returns due May 20, 2025 and later) File Online
ST-9 (July 2023 - March 2025) any Retail Sales and Use Tax Return for Single Locality Filers (Use for tax periods July 1, 2023 - March 31, 2025) File Online
ST-9 Package (July 2023 - March 2025) any Retail Sales and Use Tax Return for Businesses Filing for More Than One Locality or Businesses Without a Fixed Location (Use for tax periods July 1, 2023 - March 31, 2025) File Online
ST-8 (July 2023 - March 2025) any Out-of-State Dealer's Sales and Use Tax Return (Use for tax periods July 1, 2023 - March 31, 2025) File Online
ST-7 Package (July 2023 - March 2025) any Business Consumer's Use Tax Return (Use for tax periods July 1, 2023 - March 31, 2025) File Online
ST-6 (July 2023 - March 2025) any Direct Pay Permit Sales and Use Tax Return (Use for tax periods July 1, 2023 - March 31, 2025)
ST-50 any Temporary Sales Tax Certificate/Return (Use for shows and events starting on and after July 1, 2023)
ST-9 (July 2023 and earlier) any Retail Sales and Use Tax Return for Single Locality Filers (Use for tax periods July 2023 - Returns due August 21, 2023 and earlier) ONLINE ONLY File Online
ST-9 Package (July 2023 and earlier) any Retail Sales and Use Tax Return for Businesses Filing for More Than One Locality or Businesses Without a Fixed Location (Use for tax periods July 2023 - Returns due August 21, 2023 and earlier) ONLINE ONLY File Online
ST-8 Package (July 2023 and earlier) any Out-of-State Dealer's Sales and Use Tax Return (Use for tax periods July 2023 - Returns due August 21, 2023 and earlier) ONLINE ONLY File Online
ST-7 Package (July 2023 and earlier) any Business Consumer's Use Tax Return (Use for tax periods July 2023 - Returns due August 21, 2023 and earlier) ONLINE ONLY File Online
Waiver Request ST any Electronic Filing Waiver Request
VM-2 Package (October 2020 and Later) any Vending Machine Dealer's Sales Tax Return (Use for tax periods starting on and after October 1, 2020) File Online
VM-2, VM-2V, VM-2B, VM-2A any Vending Machine Dealer's Sales Tax Return (Use for tax periods July 1, 2013 - September 30, 2020)
VM-2 Waiver Request any Electronic Filing Waiver Request for Vending Machine Dealer’s Sales Tax
AST-2 any Dealer's Aircraft Sales and Use Tax Return
AST-3 any Aircraft Sales and Use Tax Return
Licensing Form any AST - Aircraft Licensing Form (from Department of Aviation website)
WCT-2 any Dealer's Monthly Return of Watercraft Sales and Use Tax
WCT-2A any Worksheet and Instructions for Form WCT-2A
WCT-3A any Individual Watercraft Tax Worksheet
DM-1 any Virginia Digital Media Fee Return
MVR-420 any Virginia Motor Vehicle Rental Tax and Fee Return - Effective July 2016, MVR-420 must be filed and paid electronically File Online
P2P any Virginia Peer-to-Peer Vehicle Sharing Tax Return (Use for tax periods beginning on or after July 1, 2021) File Online
MVR-420 Waiver Request any Electronic Filing Waiver Request for Motor Vehicle Rental Tax
T-1 any Virginia Tire Recycling Fee Return File Online
T-1A any Worksheet and Instructions for Form T-1
NP-1 Application any Exemption Application for Nonprofit Organizations File Online
NP-1 Instructions any Exemption Application Instructions for Nonprofit Organizations
ST-10 any Exemption Certificate for Certain Purchases by Virginia Dealers (Beginning Jan. 1, 2018, cannot be used to purchase cigarettes for resale)
ST-10A any Printed Materials Exemption Certificate
ST-10B any Disability Auto Equipment Exemption Certificate
ST-10C Application any Cigarette Resale Certificate of Exemption Application (available electronically) File Online
ST-11 any Manufacturing Exemption Certificate
ST-11B any Semiconductor Exemption Certificate
ST-12 any Government Exemption Certificate
ST-13 any Medical-Related Exemption Certificate
ST-13A any Churches Exemption Certificate
ST-14 any Out-of-State Resale Dealer Exemption Certificate
ST-14A any Out-of-State Livestock Dealer Exemption Certificate
ST-15 any Domestic Fuel Exemption Certificate
ST-16 any Commercial Watermen Exemption Certificate
ST-17 any Forest Harvesters Exemption Certificate
ST-18 any Farmer's Purchase of Personal Property Exemption Certificate
ST-19 any Shipping Commerce Exemption Certificate
ST-20 any Public Service Corporation Exemption Certificate
ST-20A any Production Company Exemption Certificate
ST-22 any Railroad Rolling Stock Exemption Certificate
ST-24 any Fabrication of Foodstuffs Exemption Certificate
DFT-1 any Motor Vehicle Wholesale Fuel Sales Tax - Effective 1/1/10
FT-200 any Motor Vehicle Fuel Sales Tax - Exemption Certificate