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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 extension on exemption.

The exemption for certain tangible personal property and services used in the production of audiovisual work has been extended from July 1, 2004 to July 1, 2009. (Ch. 101 (H.B. 1262), Laws 2004, effective July 1, 2004.)

Virginia enforces rules on nexus laws and who specifically has the privilege to do business with state agencies.

Virginia has previously made it clear that its state agencies are not allowed to do business with vendors who are not registered to collect and remit sales and use tax in Virginia. Now Virginia is making it clear that its…

In Virginia a lessor must collect and remit sales and use tax.

The state of Virginia ruled that a lessor must collect and remit sales and use tax payments on leases even if the lessor only leases to one client and does not market or lease property to the public. Essentially, if…

Virginia international communications provider not exempt.

Purchases of computers, office equipment, and other tangible personal property by an international voice and data communications provider were not exempt from tax under the Virginia telecommunications exemption. It states that tangible personal property sold or leased to a telecommunications…

Virginia’s Commissioner has ruled that separate charges under one contract when related to the modification of prewritten software programs are exempt.

Under audit a vendor was held responsible for charges that are normally exempt when related to software modification despite the fact that two separate contracts had been signed. The Commissioner acknowledged that two contracts, one for prewritten software and another…

Virginia software training taxable.

Any computer software training services which are included in the sale of software are subject to Virginia sales tax. The reason for the taxability is because the service is bundled with the sale of tangible personal property, thus making everything…

Virginia management fees nontaxable.

A management contract requiring fees to be paid between a professional corporation of physicians and a partnership that handled all of the administrative operations of the clinic were not subject to Virginia sales and use tax even though some tangible…

Virginia spaceport exemption.

Manufacturing and launching services are only exempt in Virginia if NASA’s facility is owned, leased, or operated by on behalf of the Virginia Commercial Space Flight Authority (VCSFA). Since NASA’s facility did not heed the rule of the VCSFA’s involvement,…

Virginia taxability of web site services.

Web site consultation, design, development and registration are all non taxable in the state of Virginia. A sale of a website is considered taxable only if tangible personal property has been exchanged. If the sale is made electronically no tax…

Virginia web site design services considered media advertising.

An advertising agency in the state of Virginia recently requested a letter ruling regarding an assessment made by a Department of Taxation audit. Tax was assessed on items originally purchased without tax and then used by the advertising agency to…