Who needs a business registration: retail sales and use tax, employer withholding in Virginia?

Issued by Virginia Department of Taxation, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Virginia

The Virginia table lists this for every kind of business.

Register online before the first sale. The sales tax certificate of registration must be displayed; restaurants also collect the locality’s meals tax and remit it to the Commissioner of the Revenue.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Virginia Department of Taxation.

Sources and dates

Department of Taxation business registration pages (form R-1). Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.