Virginia Sales Tax

On this page you will find handy sales and use tax information about Virginia.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Virginia that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Rate

4.300% The state has reduced rates for sales of certain types of items.

Range of Local Rates

1% – 2.7%

Local Rates Apply to Use Tax

Yes

AFFILIATE NEXUS

9/1/2013

ECONOMIC NEXUS

7/1/2019

MARKETPLACE NEXUS

7/1/2019

Three Day Sales Tax Holiday

August 2-4, 2024 

  1. Qualified school supplies – $20 or less per item
  2. Qualified clothing and footwear – $100 or less per item
  3. Portable generators – $1,000 or less per item
  4. Gas-powered chainsaws – $350 or less per item
  5. Chainsaw accessories – $60 or less per item
  6. Other specified hurricane preparedness items – $60 or less per item
  7. Qualifying Energy Star™ or WaterSense™ products purchased for noncommercial home or personal use – $2,500 or less per item
Status

Inactive

Amnesty Filing Dates

September 13, 2017 - November 14, 2017

Go to Virginia Amnesty Page
AMNESTY INCLUSION PERIODS

See State Amnesty Web Page for periods eligible for amnesty.

TAX TYPES AND CONDITIONS

Any tax administered or collected by the Virginia Department of Taxation. More details.

AMNESTY BENEFITS

Penalties and 50% of interest waived.

Administration Information
Streamlined Sales Tax Status

Advisory State

NUMBER OF TAXING AUTHORITIES

174 Sales Tax Jurisdictions

HOME RULE AUTHORITIES

N/A

Sales Tax Sourcing (Intrastate)

Origin

Sales Tax Return Due Date

The 20th of the month following the reporting period

Exemption Information
RESALE CERTIFICATE

Virginia Resale Certificate

TYPES OF EXEMPTIONS

Product types of exemptions: semiconductor; medical-related, manufacturing, protective clothing, software & data center equipment; also there are special (reduced) rates for food, clothing and medicines

 

Entity types of exemptions: nonprofit organizations, government, churches

 

Virginia Exemption Certificate Forms

State Links
History & Fun Facts
HISTORY

  • Virginia’s Retail Sales and Use Tax Act became effective September 1, 1966 and was codified in 1984.
  • Virginia has enacted sales and use tax legislation that taxes the sale of motor vehicles, aircraft, and watercraft

FUN FACTS
  • Beginning in 2018, there is an additional 1 percent regional sales and use tax added to the general sales tax rate in Virginia’s ‘Historic Triangle,’ which includes the City of Williamsburg, and James City and York counties. Half of the revenue from the additional tax is dedicated to market and promote the Historic Triangle as a tourist destination.

Virginia Budget Updated for Sales Tax Expansion to Digital Goods

Virginia Governor Glenn Youngkin signed the state budget bills, H.B. 6001 and H.B. 6002, on May 13.

Virginia Extends Annual Sales Tax Holiday

Virginia has enacted legislation that extends the sunset date of the state’s annual sales tax holiday from July 1, 2025 to July 1, 2030.

Virginia Rates for Underpayment or Overpayment of Tax Will Increase for Q4 2023

For the period of October 1, 2023 through December 31, 2023, Virginia’s interest rates for the underpayment or overpayment of tax will increase to 10%.

Virginia Enacts New Sales Tax Exemption for Auto Repair Diagnostic Work and Emergency Roadside Service

Effective July 1, 2023, Virginia has enacted legislation that creates a sales and use tax exemption for amounts separately charged for labor rendered in connection with diagnostic work for automotive repair and emergency roadside service for motor vehicles, regardless of whether there is a sale of a repair or replacement part or a shop supply charge.

Key Sales Tax Updates Affecting the Mid-Atlantic

To help those with business operations in the Mid-Atlantic or those who make sales into Mid-Atlantic states keep up, we’re putting a magnifying glass on some of the key recent sales tax changes.

Virginia Extends Sales Tax Exemptions for Natural Gas and Oil

Virginia has extended its exemption for raw materials, fuel, power, supplies, and machinery used in the drilling, extrusion, or processing of natural gas and oil, and items related to the reclamation of well areas, until July 1, 2024.

City of Norfolk, VA Loses Bid to Tax Cox for Internet Services

Judge David W Lannetti of the Fourth Judicial Circuit of Virginia dismissed the City of Norfolk’s case against Cox Communications with prejudice on January 27, 2023.

Virginia Denies Sales Tax Refund for Reagents used by Medical Diagnostic Testing Provider

The Virginia Department of Taxation (DOT) issued a letter ruling upholding the denial of a sales and use tax refund for chemical reagents used by a provider of medical diagnostic testing and analytical services.

Virginia Discusses Exemptions for Food and Personal Hygiene Products

Virginia has issued a bulletin discussing the state’s exemption for food purchased for human consumption and essential personal hygiene products.

Penalties still in effect in Virginia even after the elimination of Accelerated Sales Tax

While the Accelerated Sales Tax was eliminated as of June 30, 2021, by amendments to the 2021 Appropriation Act, the Virginia Department of Taxation advised that “penalties and interest for all prior years’ Accelerated Sales Tax payments remain due and are collectible during a summary issued during a July 2022 Session of the General Assembly.

Virginia Expands Sales Tax Exemption for Network Equipment

The Governor of Virginia, Glenn Youngkin, has signed H.B. 1155, which expands the sales and use tax exemption on equipment that is used to provide internet services.

Virginia Temporarily Exempts Personal Protective Equipment from Sales Tax

Virginia adopted an emergency bill exempting personal protective equipment bought for business use from sales tax until further notice.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Virginia Extends Sales Tax Exemption on Bullion

Virginia’s sales and use tax exemption for retail sales of gold, silver, and platinum bullion and legal tender coins that was set to expire June 30, 2022, has now been extended.

Economic Nexus State by State Chart

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

Sales Tax Holiday Season is Here

With sales tax holiday season right around the corner, now is a good time to look at how sales tax holidays work and examine the different types of holidays that states offer.

A Virginia Internet Service Provider Properly Denied Sales Tax Exemption

After failing to establish that it was entitled to the Internet Service Provider (ISP) sales tax exemption, a telecommunications equipment and software services provider was denied a Virginia sales tax refund.

Taxpayer Required to Provide Exemption Documentation Upon Audit in Virginia

A franchisee of restaurants with several Virginia locations failed to provide sufficient documentation to verify exempt sales under audit.

Virginia Department of Taxation Provides Guidance on New Vehicle Sharing Tax

Peer-to-peer (PTP) vehicle sharing platforms will be obligated to collect the tax on behalf of the owners if it meets the marketplace facilitator thresholds in Virginia ($100,000 in annual revenue or 200 transactions)

Programming and Trip Charges Subject to Tax in Virginia

A taxpayer that installs custom automated home theaters, speakers, lighting, and security systems was properly assessed sales tax on programming and trip charges.

Virginia Denies Request for Reconsideration of Tax Determination on Lease/Purchase Transaction

A taxpayer’s request for reconsideration of a Virginia tax determination was denied since the taxpayer failed to prove that the state erroneously assessed tax on equipment purchased under a lease/purchase agreement.

Virginia Telecommunications Services Provider Denied Sales and Use Tax Exemption

A Virginia taxpayer and Internet Services Provider failed to provide proper documentation that their services qualify for the Internet Service Provider (ISP) exemption.

Support Components for Building Signs Taxable as Tangible Personal Property in Virginia

In Virginia, a transaction for the sale and installation of a manufactured sign, including permanently attached supports, is a taxable sale of tangible personal property regardless of the fact that the sign may become part of real property.

Home Staging Provider’s Service Charges Exempt in Virginia Since Separately Stated on Invoice

Design services provided by a home staging company were not subject to Virginia sales tax.