Who must register for a sales or use tax account?
Any individual, firm, organization or business that meets the definition of “dealer” as set forth in Virginia law and regulations. A dealer is generally defined as a person or business engaged in the business of selling at retail or distributing tangible personal property in Virginia. The definition also applies to dealers who rent, lease or furnish items that are subject to the tax in Virginia, or who stores such items for use or consumption in Virginia. Virginia dealers register for sales tax accounts, and out-of-state dealers register for use tax accounts.

 

How do I register for a sales or use tax account?
Registration is done through the Virginia Department of Taxation. To register for a sales or use tax account online go to iReg service. If you prefer to register with a paper form, you can download Form R-1 (PDF) and file it by fax or by mail:

Registration Unit Virginia Department of Taxation
P. O. Box 1114
Richmond, VA 23218-1114
FAX Number (804) 367-2603
PHONE Number (804) 367-8057