Starting with the April 2025 filing period, you’ll use a new sales tax form, the ST-1. The ST-1 replaces multiple sales tax forms and schedules, including the ST-9, ST-8, ST-7, and the ST-6.

  • Monthly filers will first see the changes when they file their sales tax returns in May.
  • Quarterly filers will see the changes when they file their sales tax returns in July. 

What’s changing?

The way you file sales tax in Virginia will generally stay the same. Depending on the electronic filing method you use, you’ll notice changes to the layout, look, and order of some of the form fields. If your business typically reports state-exempt sales on food and personal hygiene items, you'll notice that the way you enter exemptions and deductions will be different. 

A few quick tips: 

  • If you didn't have any sales to report for the month, check the "Report no sales for the period" checkbox.  
  • Do you report food and personal hygiene sales? Make sure to enter any food or personal hygiene sales in both the State Exempt Sales section and in the Qualifying Food and Personal Hygiene fields. For more details, we recommend watching the 2-minute videos below. They go over a few changes for how you enter your food and personal hygiene sales.  
  • If you need to close your sales tax account, you can now do that when you file by selecting the “Close your sales tax account” checkbox.  

Watch these 2-minute videos for a walk-through of what's new for each filing option:

ST-1 eForm Changes
ST-1 Changes in Your Online Account (iFile)

 

What's not changing?

  • This change does not impact your account registration.
  • If you have multiple sales tax accounts, you'll still be filing multiple returns. However, you'll need to use the same form (the new ST-1), regardless of your account type.
  • If you need to file an amended return for a tax period before April 2025, you still need to use the old sales tax form.  
Information for businesses with an electronic filing exemption

If you have a waiver and file sales tax by paper, you will no longer have to fill out multiple schedules. The ST-1 form consolidates those schedules into one table.