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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 Sales Tax Rates
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
Remote Seller Nexus Rules
AFFILIATE NEXUS

9/1/2013
ECONOMIC NEXUS

7/1/2019
MARKETPLACE NEXUS

7/1/2019
Sales Tax Holidays
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
Sales Tax Amnesty
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
State Tax Web Page

Virginia Department of Taxation
Rate Look-Up Page

Virginia Sales Tax Rate Look-Up
Registration Link

Register for Virginia Sales Tax
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 Extends Sunset Date for Natural Gas and Oils Machinery and Equipment Exemption

Virginia extended sunset date for natural gas and oils machinery and equipment exemption, effective 07/01/16. More…

Congress Approves Permanent Extension of Internet Tax Freedom Act

Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…

Internet Tax Freedom Act Extended Through October 1, 2016

The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…

Internet Tax Freedom Act Extended Until December 11, 2015

U.S. House of Representatives passed a provision to extend the Internet Tax Freedom Act until 12/11/15. More…

House Introduces Remote Transactions Parity Act of 2015

U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…

Waste Disposal Items Don’t Qualify for Virginia Manufacturing Exemption

A taxpayer’s waste disposal purchases did not qualify for the Virginia manufacturing and processing sales tax exemption. More…

Vendor Properly Collected Virginia Sales Tax on Unfulfilled Portion of Lease

An out-of-state vendor correctly collected Virginia sales tax on a Virginia lessee’s unfulfilled portion of a lease agreement. More…

Senate Introduces Marketplace Fairness Act of 2015

On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015.

Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced

On December 16, 2014, President Barack Obama signed an act including a provision that extends the Internet Tax Freedom Act until October 1, 2015.

Electronically Delivered Prewritten Software Sold with Tangible Personal Property Taxable in Virginia

A taxpayer’s sales of prewritten computer software and related services, billed on the same invoice with taxable computer hardware and other equipment, were subject to Virginia sales and use tax.

Internet Tax Freedom Act is Extended through December 11, 2014

President Barack Obama has signed federal legislation extending the Internet Tax Freedom Act through December 11, 2014.

Virginia Contractor Liable for Tax on Purchase of Cabinets Installed for Customers

Virginia has ruled that a cabinet installer is a contractor, and not a retailer, for sales and use tax purposes, and must pay sales tax on its purchases of cabinets installed for customers. The taxpayer contended that it meets Virginia’s…

New Federal Digital Goods and Services Bill Proposed

Representative Lamar Smith (Republican, Texas) has introduced a bill to bar multiple taxes on digital goods and services. Smith had proposed an earlier bill which failed to pass. This bill is a revised version of the earlier bill. The proposed…

Use of FEIN on Resale Exemption Certificate Did Not Invalidate Acceptance in Virginia

A resale exemption certificate that used a customer’s 9-digit federal employer identification number (FEIN) in the Virginia retail sales and use tax certificate of registration number space rather than the 15-digit registration number issued by the Department of Taxation was…

Virginia Affiliate Nexus Law Becomes Effective September 1, 2013

Under the legislation, a dealer is presumed to have nexus in Virginia if it maintains a facility or location that facilitates the delivery of tangible personal property sold by the dealer to its customers.

Corporate Officer Not Liable for Corporation’s Unpaid Taxes in Virginia

An individual Virginia taxpayer was not liable for the unpaid Virginia retail sales and use taxes of a corporation that sells and services auto tires because he did not satisfy all of the criteria required to be considered a corporate officer as defined by Virginia tax code.

Federal Government Introduces New Remote Seller Bill

The federal Marketplace Fairness Act of 2013 was introduced in the House of Representatives and the Senate on February 14, 2013.

Payments to Affiliated Company for Equipment Considered Lease Payments in Virginia

Payments made by a taxpayer to an affiliated company for the use of equipment constituted lease payments subject to Virginia sales and use tax. The affiliate made monthly loan payments for the equipment and charged the taxpayer a monthly payment…

Virginia Enacts Affiliate Nexus Law

Virginia has enacted legislation requiring certain remote sellers that utilize in-state facilities to collect and remit Virginia sales tax. Under the new law, a dealer is presumed to have nexus in Virginia if any commonly controlled person maintains a distribution…

Virginia Countertop Sales and Installation are Taxable

A Virginia taxpayer disputed its classification on an audit as a real property contractor and maintained that it is a retailer of countertops, regardless of whether or not it installs the countertops. According to the Virginia Tax Commissioner, the countertop…

Virginia Solid Surface Countertops Sales Taxable

As a result of an audit, a Virginia taxpayer issued a letter requesting correction of a retail sales and use tax assessment. According to the taxpayer, no use tax liability should have been assessed because its customers (wholesalers/contractors) charge sales…

Virginia Real Estate Contractor Liable for Taxon Purchases, Not Subcontractor

A Virginia residential building contractor is liable for the applicable use tax on its purchases of floating floors it purchased; not the subcontractor it utilized to install the flooring. Virginia law imposes tax upon purchases made by real estate construction…

Virginia Rules Corporate Officer Personally Liable for Unpaid Taxes

The Virginia Department of Taxation responded to a letter from an individual who served as the vice president, secretary and treasurer of a corporation who was assessed for unpaid sales and use taxes. After the Department failed to collect the…

SST Conformity Legislation Introduced in Virginia

The Virginia Senate has introduced legislation to conform Virginia laws to the Streamlined Sales and Use Tax Agreement, effective July 1, 2011. Previous sessions have failed to pass this legislation. (S.B. 340, as introduced in the Virginia Senate on January…