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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 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.

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.

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.

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.

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.

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.

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.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Owning Tangible Personal Property for Sale Located in Virginia Sufficient to Create Nexus for Remote Sellers, Effective June 1, 2017

Virginia amended its tax code regarding the nexus requirements for out-of-state businesses to collect and remit sales tax in the state and modified its definition of dealer, changes effective June 1, 2017.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

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…

Senate Introduces Marketplace Fairness Act of 2015

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

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.

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. If passed, the bill would authorize states that meet certain requirements to require remote sellers that do not meet…

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 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…

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 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…