Holders of an internet retailer license are required to file a monthly report on forms prescribed by Virginia ABC. The report is to be filed with the Virginia Alcoholic Beverage Control Authority, Attention: Tax Management Section, P.O. Box 3250, Mechanicsville, VA 23116-9998, accompanied by remittance and the total of such taxes collected during the preceding month. Licensees shall remit a report with the Board even if no sales were made during the month. This report shall be postmarked no later than the fifteenth of the month or, if the fifteenth is not a business day, the next business day thereafter. This report and remittance shall be required on beverages in which the Virginia wine excise taxes have not already been paid.
Virginia licensed internet retailers are not required to submit excise taxes since those taxes are remitted by the wholesaler at the point of transfer to retail.
Every internet retailer licensee shall keep complete, accurate, and separate records in accordance with Board regulations of all shipments of wine to persons in the Commonwealth. Such licensees shall also remit on a monthly basis an accurate account stating whether any wine, or farm wine products were sold and shipped and, if so, stating the brand of each container shipped, the total quantities of wine sold and the total price charged for such wine. Such records shall include the names and addresses of the purchasers to whom the wine was shipped.
Monthly tax report forms (PDF) are provided for your use and may be duplicated using the same format. If you wish to make changes to these forms, please contact the Tax Management Section for approval before using.