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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 7, 2026 - August 9, 2026

  • Qualified school supplies – $20 or less per item
  • Qualified clothing and footwear – $100 or less per item
  • Portable generators – $1,000 or less per item
  • Gas-powered chainsaws – $350 or less per item
  • Chainsaw accessories – $60 or less per item
  • Other specified hurricane preparedness items – $60 or less per item
  • 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 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…

Virginia Assessment Properly Includes Storage Taxes in Sales Price of Fuel

In response to a taxpayer’s letter, the Virginia Department of Taxation agreed with a retail sales tax assessment imposed on the taxpayer’s business that sells gas, diesel and heating fuels. The assessment properly included both the federal leaking underground storage…

Virginia Issues Guidelines for the Tax Amnesty Program

Virginia has issued rules and guidelines for its upcoming tax amnesty program. The 2009 Virginia Tax Amnesty program will run from October 7, 2009 to December 5, 2009 and will generally apply to any taxes administered or collected by the…

Separately Stated Minimum Load Charges Exempt in Virginia

A brick manufacturer’s minimum load charges were exempt from Virginia sales and use tax because they were separately-stated. The manufacturer uses a third party trucking company for deliveries to customers. The trucking company charges on a full load basis no…

Virginia Rules Third-Party Installation Services Did Not Cause Nexus

A seller of storage systems located outside of Virginia was not required to register for Virginia sales and income tax as the result of installation services provided by a third party. The Virginia Department of Taxation found that the nexus…

Virginia Revises Tax Payment Schedule for Certain Dealers and Direct Pay Permit Holders

Effective May 31, 2010, sales and use taxes collected by dealers and direct pay permit holders with annual sales of or in excess of $12 million must be filed and remitted monthly by the 20th day of each (current) month.…

Electronically-Delivered Prewritten Software Not Taxable in Virginia

The Tax Commissioner of Virginia has reversed a sales and use tax auditor\’s determination that tax was due on a software developer\’s charges for prewritten software that was electronically delivered to the customer.

Virginia Modifies Occasional Sale Exemption for Nonprofit Organizations

Virginia has modified its occasional sale exemption for nonprofit organizations that are eligible for an exemption on its purchases and otherwise eligible for the occasional sale exemption. The amendment states that the nonprofit organization will be exempt on its sales…

Out-of-State Company’s Sales of Direct Marketing Materials Not Taxable in Virginia

An out-of-state preparer and seller of direct marketing materials was found not liable for Virginia sales and use tax because its customers do not exercise any right or power over the materials in Virginia, and therefore do not use or…

Computer Equipment Used in Certain Virginia Data Centers Exempt

A Virginia retail sales and use tax exemption, beginning July 1, 2010 and ending June 30, 2020, has been enacted for computer equipment purchased or leased for the processing, storage, retrieval, or communication of data, including, but not limited, to…

Virginia Authorizes Tax Amnesty During Fiscal Year 2010

A tax amnesty program lasting 60-75 days in Fiscal Year 2010 (July 1, 2009 – June 30, 2010) has been authorized. Exact dates for the amnesty are not yet known. During this period, civil and criminal penalties and 50% of…

Virginia Exempt Sales Tax on Personal Property Taxes on Leases if Separately-Stated

Personal property taxes which are separately-stated on a lease are exempt from sales and use tax in Virginia. However, if property taxes are included in the total monthly rental amount they are be subject to sales and use tax. (Ruling…

Virginia Construction Materials Purchased by Church Taxable

In a recent ruling, the State indicated that a church which was constructing a new religious facility was subject to Virginia sales and use tax for its purchases of construction materials. The church entered into an agreement with a general…

Virginia Changed Tax Policy for Food Sales by Nonprofit Organizations

Effective October 1, 2008, the Virginia Department of Taxation has changed its policy for nonprofit organizations, exempt under IRC §501(c), that sell prepared food or meals, or sell tickets to events that include prepared food or meals, provided they meet…

Virginia Sales of Broadcasting Equipment and Services Exempt

An exemption from Virginia sales and use taxes is applicable to a taxpayer’s sales of broadcasting equipment and accessories to the extent such equipment is used directly in disseminating a signal into the air. However, equipment and accessories used to…

Virginia Tax Commissioner Rules on Taxability of E-Learning Services

Virginia Tax Commissioner ruled that a taxpayer’s sales of licenses to access interactive web-based training and educational services (e-Learning) qualified for an exemption from Virginia’s retail sales and use tax. This exemption only applies if there is no provision of…

Virginia Taxability of Software Used in Manufacturing and Pollution Control Equipment Discussed

A manufacturer of coffee products was liable for Virginia use tax when it purchased computer software to enhance its production. Since the software was not directly used in the production of the final product, but rather to help plan and…

Prewritten Procurement Software is Taxable in Virginia

A recent Virginia ruling upheld a taxpayers’ tax assessment on the purchase of procurement software. The taxpayer contended that the software should be exempt as custom software or software delivered electronically. The Commissioners’ ruling against the taxpayer was based on…

No Nexus Created by In-State Employee Hired in Virginia

In response to a taxpayer inquiry, the Virginia Department of Taxation ruled on the tax obligations of an energy service company that assists customers in selling their unused electricity back the energy grid. The company owns and manages a software…

Virginia Alters Treatment for Landscaping and Real Property Contractors

Virginia has changed its treatment of landscaping contractors. Previously, these contractors were viewed as retailers of the course of their business and collected sales tax from the purchasers of these items at the time of sale. Under the Virginia Tax…

Virginia Sales of Software to Manufacturers Deemed Taxable

In a recent Ruling, Virginia sales of computer software to a manufacturer were considered taxable and did not qualify for the manufacturing exemption. The software was used by the manufacturer as an administrative tool to collect and analyze production data…