#2602Basic

VRS&UT: Filing Requirements

The Virginia registration and filing requirements for in-state, out-of-state, and consumer use tax filers, and the consequences of failing to file.

CPE hours: 2.0
Field of study: Taxes
Level: Basic
Delivery: QAS™ Self Study
Advance preparation: None

Paper-cut accordion of tax returns beside a calendar grid with crimson due-date blocks

About this course

Filing requirements and forms have changed often over the years as the Tax Code has changed or the Tax Department determines the change is beneficial. This course provides a basic understanding of the registration and filing requirements for in-state, out-of-state and consumer use tax filers.

Learning objectives

Identify what businesses are required to register as an In-State Retail Dealer
Identify what businesses are required to register as an Out-of-State Retail Dealer
Identify what businesses are required to register as a Consumer Use Tax Dealer
Identify the filing and reporting requirements for all types of dealers
Identify consequences to the business for failing to file a required return

Prerequisites: None

Advance preparation: None

Passing requirement: 70% on the final exam

Completion deadline: One year from purchase

Publication/revision date: 2025

Author credentials: CPA and Subject Matter Expert