Virginia's statewide sales tax is 4.3 percent

Virginia charges a 4.3 percent sales tax on most retail purchases. This is the base rate set by the state. However, your actual tax rate depends on where you shop, because cities and counties in Virginia can add their own local sales tax on top of the state rate. Your total rate ranges from 4.3 percent to 5.75 percent depending on your locality.

The state collects this tax at the point of sale — when you buy something at a store, online retailer, or restaurant. The business you buy from is responsible for collecting it and sending it to Virginia's Department of Taxation.

Key Takeaways

  • Virginia's base sales tax is 4.3 percent, but your total rate is higher if your city or county adds a local tax.
  • Local sales taxes range from 0 to 1.45 percent, making total rates vary from 4.3 to 5.75 percent across the state.
  • Groceries, prescription medications, and medical equipment are exempt from sales tax in Virginia.
  • Online purchases from out-of-state sellers are subject to Virginia sales tax if the seller has a physical presence or meets sales thresholds in the state.

How local taxes add to the state rate

Virginia allows cities and counties to impose their own local sales tax, which sits on top of the state's 4.3 percent. Not all localities charge the same amount. Some cities add 1 percent, others add 1.45 percent, and some add less. A few localities have no additional local tax at all.

For example, Arlington County adds 1.225 percent to the state rate, bringing the total to 5.525 percent. Fairfax County adds 1 percent, for a total of 5.3 percent. Henrico County adds 1.45 percent, reaching 5.75 percent — the highest rate in the state. You can find your locality's rate by entering your address on the Virginia Department of Taxation website or by calling your local tax assessor's office.

What is and is not taxed in Virginia

Not everything you buy in Virginia is subject to sales tax. Groceries — unprepared food you cook at home — are exempt. This includes items like bread, milk, vegetables, and meat from a grocery store. However, prepared food, restaurant meals, and hot food from a deli counter are taxed.

Prescription medications are exempt from sales tax. Over-the-counter medications like aspirin or cold medicine are taxed. Medical equipment such as wheelchairs, canes, and diabetic testing supplies are also exempt. Clothing and shoes are taxed in Virginia, unlike some other states.

Services are generally not taxed in Virginia, though there are exceptions. Haircuts, car repairs, and plumbing work are not subject to sales tax. However, certain services tied to tangible goods — like installation or delivery — may be taxed depending on how they are structured.

Sales tax on online and out-of-state purchases

If you order something online from an out-of-state retailer, Virginia sales tax still applies if that retailer has a physical presence in Virginia — such as a warehouse, office, or store location. Large online retailers like Amazon and Walmart collect Virginia sales tax on most orders because they operate distribution centers in the state.

Even if a seller has no physical location in Virginia, they must collect sales tax if they meet Virginia's sales threshold. As of 2024, sellers who have more than $100,000 in sales to Virginia residents in the previous calendar year must register and collect Virginia sales tax. This rule applies regardless of where the seller is located.

If you buy from a small out-of-state seller who does not meet these thresholds, Virginia sales tax may not be collected at checkout. However, Virginia residents are technically responsible for paying use tax — a tax on purchases made outside the state for use in Virginia — on their own tax returns. In practice, most individuals do not report this, but the obligation exists.

Who collects and where the money goes

The business selling you the item collects Virginia sales tax and remits it to the state. Retailers file sales tax returns monthly, quarterly, or annually depending on their sales volume. The Virginia Department of Taxation processes these returns and distributes the revenue.

The state keeps the 4.3 percent state portion. Local sales tax revenue goes to the city or county where the sale occurred. This money funds local services like schools, roads, and public safety. The split between state and local revenue depends on the specific locality and any agreements in place.

Sales tax on specific categories

Virginia treats certain purchases differently. Motor vehicles are subject to sales tax, though the rate and rules vary. You pay tax on the purchase price of a car, truck, or motorcycle. Trade-ins reduce the taxable amount — you pay tax only on the difference between the new vehicle's price and your trade-in value.

Alcohol and tobacco are taxed at the regular sales tax rate, plus they carry additional excise taxes. Beer, wine, and spirits have state excise taxes on top of sales tax. Cigarettes and other tobacco products also carry a separate excise tax. Gasoline is not subject to sales tax but carries a state excise tax instead.

Digital goods — software, e-books, streaming subscriptions, and digital downloads — are subject to Virginia sales tax. This applies whether you buy them from in-state or out-of-state sellers, as long as the seller meets the threshold for collecting Virginia tax.

Frequently Asked Questions

What is the sales tax rate in my city or county?

Virginia's Department of Taxation website has a sales tax rate lookup tool where you enter your address and see your exact local rate. You can also call your city or county tax assessor's office. Rates range from 4.3 percent (state only) to 5.75 percent (state plus local).

Do I pay sales tax on groceries in Virginia?

Unprepared groceries — food you buy to cook at home — are not taxed. This includes produce, meat, dairy, and bread. Prepared food, restaurant meals, and hot food from a deli are taxed at the full rate.

Is sales tax charged on online orders shipped to Virginia?

Yes, if the seller has a physical presence in Virginia or meets the $100,000 sales threshold. Most large online retailers collect Virginia sales tax. Small sellers may not, but Virginia residents are technically responsible for use tax on untaxed purchases.

Are clothing and shoes taxed in Virginia?

Yes. Unlike some states, Virginia taxes clothing and shoes at the regular sales tax rate. There is no clothing exemption.

What about sales tax on used items or private sales?

Sales tax applies to used goods sold by businesses — thrift stores, used car dealers, and secondhand shops must collect it. Private sales between individuals are generally not subject to sales tax, though this can vary by item type.