To get a wholesale license in Virginia, you register for a Sales Tax Certificate of Registration (Form ST-4) with the Virginia Department of Taxation by submitting a Business Registration Application, Form R-1, online or by mail. The certificate is free, and once issued it lets you buy inventory from suppliers tax-free for resale and collect sales tax from your own customers.
Virginia Doesn’t Issue a Separate Wholesale License
The document people call a “wholesale license” in Virginia is the Sales Tax Certificate of Registration. Every business that sells, leases, or rents tangible personal property in the state needs one, whether the sales are wholesale, retail, or both. The registration satisfies Virginia’s requirement that dealers collect and remit sales tax on taxable transactions under the Retail Sales and Use Tax statute.1Virginia Code Commission. Virginia Code 58.1-612 – Tax Collectible From Dealers; “Dealer” Defined
The certificate also unlocks tax-free buying. When you purchase inventory from a supplier, you hand over a separate exemption certificate (Form ST-10, discussed below) that references the registration number the Department of Taxation assigns you. Without an active registration, you have no valid number to give a supplier, and every purchase gets taxed at the register.
What to Have Ready Before You Apply
A Registered Business Entity
If you’re forming an LLC, corporation, or other formal entity, register with the Virginia State Corporation Commission (SCC) before applying for your sales tax certificate. LLCs file Articles of Organization; corporations file Articles of Incorporation. The SCC’s current filing fee for a new Virginia LLC is $100.2Virginia State Corporation Commission. Virginia Limited Liability Companies Online filings through the SCC’s Clerk’s Information System process faster than paper, sometimes the same day.3Virginia State Corporation Commission. Start a New Business
Sole proprietors operating under their own legal name can skip the SCC step. A trade name registration is still needed if you’re using a business name different from your own.
A Federal EIN
Get a Federal Employer Identification Number from the IRS. Applying online at irs.gov is free and issues the number immediately. Even a single-member LLC without employees needs one because Form R-1 requires it.
The Information the Form Asks For
Form R-1 asks for your business’s legal name, physical and mailing addresses, EIN, entity type, the date you began or will begin making sales in Virginia, and a description of your primary business activity.4Virginia Department of Taxation. Virginia Form R-1 Business Registration Application Instructions Gather all of it before you start, so you’re not stuck partway through.
Submitting Form R-1
Online
The fastest option is the Virginia Tax website. Open the Register a Business page and select “New business? Register your business here.”5Virginia Tax. Register a Business in Virginia You can save a draft and return later, so complete the application over more than one sitting if you need to. Save your user ID and password.
By Mail
Download Form R-1 from the Virginia Tax site, complete it, and mail it to:
Virginia Department of Taxation
Registration Unit
P.O. Box 1114
Richmond, VA 23218-11144Virginia Department of Taxation. Virginia Form R-1 Business Registration Application Instructions
Paper takes longer. If you’re lining up suppliers and need the registration number quickly, file online.
Fees
Virginia charges no fee for the sales tax certificate itself. Your only up-front costs are entity formation with the SCC and any local business license fee your city or county requires.
What You Receive
Once your application is approved, the Department of Taxation assigns a 15-digit sales tax account number and mails your Sales Tax Certificate of Registration (Form ST-4). Online applicants often see the account number in the portal before the paper certificate arrives.
Virginia law requires you to display the certificate prominently at your registered business location.6Virginia Tax. Retail Sales and Use Tax Multiple locations mean a certificate at each one. You can print replacement or additional copies from your business online services account.
Buying Tax-Free From Suppliers With Form ST-10
Your registration number is what makes tax-free purchasing possible, but you exercise the right using a separate document: Form ST-10, the Sales and Use Tax Certificate of Exemption. Complete the form and give it to each supplier you buy from. It certifies that the goods are for resale, or for taxable lease or rental, not for your own use.7Virginia Department of Taxation. Form ST-10 Sales and Use Tax Certificate of Exemption
A few practical points catch people out:
- One properly completed ST-10 per supplier stays in effect until you revoke it in writing or the Department of Taxation revokes it.
- Corporations must have an authorized officer sign. For an LLC or partnership, a member or partner signs. Sole proprietors sign for themselves.
- Containers, labels, boxes, bags, and similar packaging materials sold as part of your product to the end customer are also exempt.
- You cannot use Form ST-10 to purchase cigarettes for resale.
If you buy something tax-free and then use it yourself rather than reselling it, you owe use tax on that purchase. Auditors look for exactly this pattern, and back taxes come with penalties.
Local Business License (BPOL)
Beyond the state sales tax registration, most Virginia localities require a separate Business, Professional, and Occupational License (BPOL), administered by your city or county rather than the state. Wholesalers get treated differently from other businesses: the gross receipts thresholds that shield small retailers and service providers do not apply to wholesale merchants, who are governed by a separate section of the Virginia Code, and the tax for wholesalers is typically based on gross purchases rather than gross receipts.8Virginia Law. Virginia Code 58.1-3706 – Rates and Fees Rates vary by locality but generally sit well under one percent of gross purchases.
Contact your local Commissioner of the Revenue for your specific BPOL requirements. Most localities require you to register within 75 days of starting operations, and late registration can trigger a 10% penalty. It’s easy to overlook while you’re focused on the state registration, but it’s a separate obligation with its own deadline.
Keeping the Registration in Good Standing
Registration is only the start. Once you hold the certificate, you have to file sales tax returns on a regular schedule, even during periods with no sales. The Department of Taxation assigns you either a monthly or quarterly filing frequency based on your expected tax liability.6Virginia Tax. Retail Sales and Use Tax Returns are due on the 20th of the month after the end of each filing period.
The most common mistake new businesses make is assuming a zero-sales month means no filing. Virginia requires the return regardless, and skipping it triggers a penalty. Late filing costs 6% per month on tax owed, up to 30%, with a minimum $10 penalty even when nothing is owed. Late payment carries the same 6% monthly rate.6Virginia Tax. Retail Sales and Use Tax A calendar reminder a week before each due date is the cheapest insurance you’ll ever buy.