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








Annual Energy Star, Back to School, Severe Weather Holiday

August 6-8, 2021

1. Energy Star & WaterSense qualified products – $2,500 or less per item (purchased for noncommercial home or personal use)
2. Clothing and footwear – $100 or less per item
3. School Supplies – $20 or less per item
4. Portable generators (up to $1,000 each)
5. Gas-powered chainsaws (up to $350 each)
6. Chainsaw accessories (up to $60 each)
7. Other hurricane preparedness items (up to $60 each)

Temporary PPE Sales Tax Exemption for Businesses

March 11, 2021 through TBD

Holiday lasts March 11, 2021 through the day after the last of the Governor’s COVID-19 executive orders expire.

Examples of qualifying products include, but are not limited to:

• Face coverings and masks;
• Disinfecting products;
• Gloves;
• Hand sanitizer;
• Temperature-checking devices, and more.

For a full list of qualifying products, click here.



Amnesty Filing Dates

September 13, 2017 - November 14, 2017

Go to Virginia Amnesty Page

See State Amnesty Web Page for periods eligible for amnesty.


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


Penalties and 50% of interest waived.

Administration Information
Streamlined Sales Tax Status

Advisory State


174 Sales Tax Jurisdictions



Sales Tax Sourcing (Intrastate)


Sales Tax Return Due Date

The 20th of the month following the reporting period

Exemption Information

Virginia Resale Certificate


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

  • 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

  • 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.

Economic Nexus State Guide

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.

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.

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.

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.

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.

Entertainment Center Not Subject to Virginia Tax on Points Used to Activate Games and Rides

A family dining and entertainment center was not subject to Virginia tax on the sale of Play Points sold to customers as part of party packages.

Virginia Enacts Economic Nexus Provisions for Remote Sellers

Remote sellers that exceed Virginia’s economic nexus threshold will be required to register to collect tax, effective July 1, 2019.

Virginia Enacts Marketplace Nexus Provisions

Virginia has enacted marketplace nexus provisions for marketplace facilitators, effective July 1, 2019.

Motor Vehicle Maintenance Contracts Sold to Nonresidents Subject to Tax in Virginia

A car vehicle dealer’s sale of extended warranties, service and maintenance contracts and agreements for vehicles purchased in Virginia but licensed and registered in another state are subject to Virginia sales tax.

Virginia Pre-Files Economic and Marketplace Nexus Legislation

Virginia has pre-filed legislation for the 2019 legislative session that would impose a sales and use tax collection obligation on remote sellers and marketplace facilitators that exceed an economic threshold.

Airline Entitled to Virginia 90 Continuous Days Exemption on Hotel Rooms

An airline was entitled to a Virginia sales tax exemption on hotel rooms it occupied for longer than 90 continuous days.

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

Company’s Sales for Resale to Subsidiary Don’t Require Registration and Collection of Virginia Sales Tax

A company with no operations or physical presence in Virginia is not required to register or collect sales tax on sales for resale it makes to a subsidiary.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.