A Direct Payment Permit allows eligible companies to purchase goods without paying the sales or use tax at the time of purchase. Virginia Tax requires businesses to file and pay most sales taxes electronically - we offer 3 free options to meet this requirement.Currently, combined sales tax rates in Virginia range from 4.3 percent to 7 percent, depending on the location of the sale. You have a few options for filing your Virginia sales tax return: File and pay through the Virginia Department of Taxation's VATAX Online Service for Business. The state of Virginia doesn't levy franchise taxes against businesses. Generally, you owe consumer's use tax on tangible items you rent, lease, or buy that you didn't have to pay sales tax for when you purchased them. Virginia sales tax returns are due on the 20th day of the month following the reporting period. This applies to both monthly and quarterly filers.