Beginning July 1, 2019, Virginia will require remote sellers and marketplace facilitators to collect and remit sales and use tax if they have more than $100,000 in annual gross revenue from sales or at least 200 sales transactions in the state. Marketplace facilitators will also be required to collect and remit sales tax on behalf of marketplace sellers. Leading up to the July effective date, the Department of Revenue will provide information to remote sellers and facilitators for registration and reporting requirements with the state.