Virginia Consumer Use Tax Notice
Most payments made through this page are for UYCEP Virginia educational or community services, including student assessments, enrichment programs, camps, seminars, workshops, and registration fees. Virginia consumer’s use tax generally applies to untaxed purchases of tangible personal property used in Virginia. It does not automatically apply to every online payment.
Items that are exempt from Virginia sales tax are generally also exempt from Virginia consumer’s use tax.
According to Virginia Tax, individuals generally report and pay any consumer’s use tax due on their Virginia income tax return. If an individual does not file a Virginia individual income tax return but still owes consumer’s use tax, Virginia Tax instructs that the tax generally be reported on Form CU-7.
This notice is for general informational purposes only. It is not a tax advice. The tax treatment of a transaction can depend on the true object of the transaction, the items involved, and the purchaser’s circumstances. If you are unsure whether consumer’s use tax applies to your payment, please consult your tax adviser or Virginia Tax directly.