Do You Need a Reseller Permit in Virginia?
Basically, any business that sells, leases, rents, or distributes tangible personal property in Virginia needs to register with the state to collect retail sales and use tax. Virginia law places this requirement on in-state dealers as well as out-of-state dealers. You are defined as an out-of-state dealer if you have no physical location here but generate at least 200 transactions to Virginia-based customers or over $100,000 in annual gross sales in Virginia.
This requirement also applies to marketplace facilitators (e.g., payment processors) and accommodations providers (e.g., hotels).
Most services are non-taxable in Virginia; however, there is an exception for services connected to the sale of tangible property, such as catering. If you provide services, be sure to check current state law to determine whether your business operations require you to have a Virginia wholesale license.