The Virginia Department of Taxation has announced a new sales tax form, the ST-1. The ST-1 form will replace multiple sales tax forms and schedules, including the ST-9, ST-8, ST-7, and ST-6. The way that taxpayers file Virginia sales tax will generally remain the same. Depending on the electronic filing method used, there will be changes to the layout, appearance, and order of some of the form fields. The common elements of the four previous forms (ST-9, ST-8, ST-7, and ST-6) will be combined into a single return.
If a business typically reports state-exempt sales on food and personal hygiene items and files using an online business account or eForm, they will notice a slight difference in the way that exemptions and deductions are entered.
The changes will be in place for the April 2025 reporting period. Monthly filers will first see the changes when filing April 2025 returns due in May. Quarterly filers will first see the changes when filing the Q2 2025 return in July.
The change in form does not impact taxpayer’s account registrations. If a taxpayer has multiple sales tax accounts, they will still file multiple returns. If a taxpayer has a waiver and files sales tax by paper form, they will no longer have to fill out multiple schedules. The ST-1 form consolidates the schedules into one table.
The Department has indicated that they are working on a demo to help walk taxpayers through the changes. (News Release, Virginia Department of Taxation, March 3, 2025)