Wholesale Sales Tax - Frequently Asked Questions

1. What are the major changes?
   The major changes effective July 2013 will be:
   • the agency responsible for administering and collecting the tax,
   • a mandatory electronic method for submitting your tax return,
   • an online method for paying taxes,
   • the requirement to report detailed load by load information,
   • a new Wholesale Distributor's registration certificate issued by DMV, and
   • the due date to submit returns and payments.
   • The 2.1% Wholesale sales tax applies to the cities and counties which are part of the Hampton Roads Planning District, in addition to the Northern Virginia cities and counties.
2. Will there be an increase in the Wholesale Sales Tax July 1, 2013?
   No. The tax rate will not change.
3. Where do I send my June 2013 Virginia Motor Vehicle Wholesale Fuels Sales Tax return and payment, and when is it due?
   File your June 2013 return using form DFT-1 with the Department of Taxation (TAX). Your June return and payment are due July 20, 2013.
4. Where do I send my July 2013 Virginia Fuels Wholesale Sales Tax return and payment, and when is it due?
   You will electronically submit your July 2013 return and payment to DMV by September 20, 2013.
   
   Going forward, your returns and payments will continue to be due to DMV on the 20th of the second month succeeding the month in which the activity occurred. However, activity for the month of May is due by the last business day in June that DMV is open.
5. Do I need to fill out any forms to be registered with DMV?
   Yes. The application form for a Wholesale Distributor's Certificate will be available on DMV's website at www.dmvnow.com in March, 2013.
6. Will my DMV and TAX account numbers be the same?
   No. Once DMV approves your application, we will send you a new certificate of registration. The new account number you receive from DMV will be used for returns and payments submitted to DMV after July 20, 2013.
7. Are there any changes in the way I collect the Wholesale Sales Tax for DMV versus TAX?
   No. There are no changes in the way you collect the wholesale sales tax.
8. What differences will I see in the new return?
   The layout of the return will be similar but slightly different from the DFT-1 return you filed with TAX. These modifications were necessary to make the new form compatible with the automated processing systems utilized by DMV. For example, you will be required to report fuel load by load including zip codes and delivery information. DMV will be using some different terminology. The term "Virginia Motor Vehicle Wholesale Fuel Sales Tax", for example, will be replaced by the term "Fuels Wholesale Sales Tax" (Wholesale Sales Tax).
9. If I have a surplus of TAX forms, can I continue to use these to file my DMV Fuels Wholesale Sales Tax returns?
   No. Do NOT use any TAX forms (DFT-1 or DFT-1A) to file with DMV. DMV will not accept paper returns.
10. How can I obtain information and instructions on filing my returns?
    Once you are registered, DMV will provide you with information about reporting requirements, electronically submitting tax returns and paying the tax.
11. Who do I contact if I still have questions?
    For additional questions, you may contact:
    • Angela Davis
      angela.davis@dmv.virginia.gov
      (804) 367-4324
    • Betty Jessie
      betty.jessie@dmv.virginia.gov
      (804) 367-4329
    • Deaf or Hearing Impaired Only: (800) 272-9268