                                 CODE OF VIRGINIA

RETURNS BY DEALERS (§ 58.1-615)

A. Every dealer required to collect or pay the sales or use tax shall, on or
before the twentieth day of the month following the month in which the tax shall
become effective, transmit to the Tax Commissioner a return showing the gross
sales, gross proceeds, or cost price, as the case may be, arising from all
transactions taxable under this chapter during the preceding calendar month, and
thereafter a like return shall be prepared and transmitted to the Tax
Commissioner by every dealer on or before the twentieth day of each month, for
the preceding calendar month. In the case of dealers regularly keeping books and
accounts on the basis of an annual period which varies 52 to 53 weeks, the Tax
Commissioner may make rules and regulations for reporting consistent with such
accounting period.
			Notwithstanding any other provision of this chapter, a dealer may be required
by the Tax Commissioner to file sales or use tax returns on an accounting period
less frequent than monthly when, in the opinion of the Tax Commissioner, the
administration of the taxes imposed by this chapter would be enhanced. If a
dealer is required to file other than monthly, each such return shall be due on
or before the twentieth day of the month following the close of the period. Each
such return shall contain all information required for monthly returns.
			A sales or use tax return shall be filed by each registered dealer even
though the dealer is not liable to remit to the Tax Commissioner any tax for the
period covered by the return.
			The Tax Commissioner shall not require that more than one sales and use tax
return per month be filed with the Department by any remote seller or any
software provider on behalf of such remote seller.

B. [Expired.]

C. Any return required to be filed with the Tax Commissioner under this section
shall be deemed to have been filed with the Tax Commissioner on the date that
such return is delivered by the dealer to the commissioner of the revenue or the
treasurer for the locality in which the dealer is located and receipt is
acknowledged by the commissioner of the revenue or treasurer. The commissioner
of the revenue or the treasurer shall stamp such date on the return, and shall
mail the return to the Tax Commissioner no later than the following business
day. The commissioner of the revenue or the treasurer may collect from the
dealer the cost of postage for such mailing.

D. Every dealer that elects to file a consolidated sales tax return for any
taxable period and that is required to remit payment by electronic funds
transfer pursuant to subsection B of &#xA7; 58.1-202.1 beginning on and after
July 1, 2010, shall file its monthly return using an electronic medium
prescribed by the Tax Commissioner. A waiver of this requirement may be granted
if the Tax Commissioner determines that it creates an unreasonable burden on the
dealer.

HISTORY: Code 1950, § 58-441.20; 1966, c. 151; 1972, c. 355; 1984, c. 675;
2003, c. 1042; 2004, c. 567; 2004, Sp. Sess. I, c. 4; 2005, c. 951; 2006, Sp.
Sess. I, c. 2; 2010, cc. 36, 151; 2013, c. 766; 2019, cc. 815, 816, 854.