Virginia's statewide sales tax is 5.3 percent

Virginia charges a 5.3 percent sales tax on most retail purchases. This rate is set by the state and applies uniformly across all counties and cities. However, many localities add their own tax on top of the state rate, so your total sales tax at checkout depends on where you live or shop.

The state portion funds general operations, education, and transportation. Local add-ons vary by jurisdiction and fund services like schools, public safety, and infrastructure in that specific area. When you see a total tax rate on a receipt, you are seeing both layers combined.

Key Takeaways

  • Virginia's state sales tax is 5.3 percent, but your total rate at checkout includes local taxes added by your city or county.
  • Local tax rates range from 0 to 2.3 percent, making combined rates anywhere from 5.3 to 7.6 percent depending on location.
  • Groceries, prescription medications, and medical equipment are exempt from sales tax in Virginia.
  • Some services like haircuts, repairs, and professional fees are taxable, while others like medical services are not.

How local taxes change your total rate

Most Virginia localities charge an additional local sales tax between 0 and 2.3 percent. This means your actual tax rate at the register ranges from 5.3 percent (state only, in rare cases) to 7.6 percent (state plus maximum local). The locality where you make the purchase determines which local rate applies, not where you live.

For example, if you shop in Arlington County, you pay 5.3 percent state plus 1.5 percent local for a total of 6.8 percent. If you shop in Fairfax County, the local rate is 1.225 percent, bringing your total to 6.525 percent. If you shop in a locality with no local sales tax, you pay only the 5.3 percent state rate.

You can find your specific locality's rate by searching "[your city or county] Virginia sales tax" or by calling your local tax assessor's office. Most county and city websites list the rate on their tax or finance pages.

What is and is not taxed in Virginia

Exempt from sales tax: Groceries (unprepared food), prescription medications, medical equipment like wheelchairs and oxygen, and certain medical services. Clothing is also exempt in Virginia, including shoes, hats, and accessories.

Taxed: Restaurant meals and prepared food, haircuts and salon services, repair services (appliances, vehicles, clothing), entertainment, and most personal services. Utilities like electricity and water are taxed. Gasoline is taxed separately with its own fuel tax in addition to sales tax.

The distinction between "prepared" and "unprepared" food matters. A sandwich from a deli counter is taxed. A loaf of bread from the shelf is not. If you are unsure whether a specific item is taxed, ask the cashier or check the Virginia Department of Taxation website.

Sales tax on online and out-of-state purchases

If you order from an online retailer and have it shipped to a Virginia address, you owe Virginia sales tax on that purchase. Most large retailers now collect and remit this tax automatically. The rate applied is based on the delivery address, not the retailer's location.

If you buy something in another state and bring it home to Virginia, you do not owe Virginia sales tax on that purchase. However, if you order from an out-of-state seller who does not collect Virginia tax, you are technically responsible for paying "use tax" to Virginia — though this is rarely enforced for individual purchases. Businesses are expected to track and report use tax on their returns.

Special situations and exemptions

Certain groups and purchases have different rules. Nonprofit organizations and government agencies may be exempt from sales tax on purchases made for their operations, though they must provide documentation. Resale certificates allow businesses to buy inventory without paying sales tax, since tax will be collected when the item is sold to the end customer.

Manufacturing equipment and machinery used directly in production may may have access to for exemptions or reduced rates under Virginia's machinery and tools exemption. Agricultural equipment and supplies have their own exemption rules. If your business or organization thinks you may have access to for an exemption, contact the Virginia Department of Taxation for the specific forms and documentation required.

How to find your exact local rate

The easiest way is to check your receipt from a recent purchase — the total tax rate is usually printed there. You can also search online for "[your city name] Virginia sales tax rate" or "[your county name] Virginia sales tax rate." Most localities post this information on their finance or tax assessor pages.

If you cannot find it online, call your city or county tax assessor's office directly. They can tell you the exact combined rate for your address and explain what the local portion funds. Some localities also have interactive maps or tools on their websites showing tax rates by neighborhood.

Frequently Asked Questions

Does Virginia have sales tax on clothing?

No. Clothing, shoes, and accessories are exempt from Virginia sales tax. This includes items like coats, pants, shirts, hats, gloves, and belts. The exemption applies whether you buy in a store or online and have it shipped to Virginia.

Do I pay sales tax on groceries?

No, not on unprepared food. Bread, milk, vegetables, meat, and other groceries you cook at home are exempt. However, prepared foods like deli sandwiches, rotisserie chicken, and hot bar items are taxed. Candy and soft drinks are also taxed.

What is the sales tax on gasoline in Virginia?

Gasoline is subject to Virginia's sales tax plus a separate fuel tax. The combined rate varies by locality, but typically totals around 20 to 21 cents per gallon. This is separate from the sales tax you pay on other purchases and is included in the pump price.

Do I owe sales tax if I buy something out of state and bring it home?

No. If you physically purchase an item in another state and transport it home yourself, you do not owe Virginia sales tax. However, if you order it online from an out-of-state seller and have it shipped to Virginia, you owe Virginia tax on that purchase.

Can I return something and get the sales tax back?

Most retailers refund the full amount you paid, including tax, when you return an item within their return window. The refund appears on your receipt or credit card statement. Keep your receipt to prove the purchase and tax amount if the refund does not process automatically.