Virginia law allows businesses to purchase things without paying sales tax if they or their purchase meet certain criteria. Our free online guide for business owners covers Virginia sales tax registration, collecting, filing, due dates, nexus obligations, and more.There is no fee to apply. The Virginia Retail Sales and Use Tax Act applies broadly to the sale, lease or rental of tangible personal property in the Commonwealth of Virginia. Virginia is a origin-based sales tax state. Out-of-state sellers must collect tax based on the address that the product is shipped from. The completion of the Virginia sales tax resale certificate form is required of both Virginia residents and non-Virginia residents. Ways to submit the forms:. Looking for information on sales tax in Virginia? Find our comprehensive sales tax guide for the state of Virginia here.