Virginia's sales tax rate and what it covers

Virginia charges a 6% sales tax on most goods and services you buy in the state. This is a state-level tax only — Virginia does not allow cities or counties to add their own local sales tax on top of it. When you see a price tag in a Virginia store, the 6% is what gets added at checkout.

The 6% applies to clothing, electronics, furniture, groceries (with exceptions), restaurant meals, and most services. Some items are taxed at a lower rate or not taxed at all, which creates confusion at the register. Understanding which category your purchase falls into helps you know what you will actually pay.

Key Takeaways

  • Virginia's state sales tax is 6% with no additional local tax, making it simpler than states that allow county add-ons.
  • Groceries for home consumption are taxed at 2.5%, while restaurant meals and prepared foods are taxed at the full 6%.
  • Clothing and shoes under $100 per item are not taxed, but items over $100 are taxed on the full amount.
  • Services like haircuts, repairs, and professional fees are generally taxed at 6%, though some services have exemptions.
  • Prescription medications and medical devices are not taxed, but over-the-counter drugs and vitamins are taxed at 6%.

Groceries and food: the 2.5% rate

Virginia taxes groceries at 2.5% instead of the full 6%, but only if you are buying food to cook and eat at home. This includes raw meat, produce, bread, milk, eggs, canned goods, and frozen vegetables. The lower rate is meant to reduce the tax burden on basic food purchases.

The line between groceries and prepared food matters. If you buy a rotisserie chicken from the grocery store deli to take home, it is taxed at 6% because it is prepared. If you buy a raw chicken to cook yourself, it is taxed at 2.5%. Restaurant meals, fast food, and anything served hot or ready-to-eat is always 6%, even if you buy it from a grocery store.

Alcohol and tobacco are not groceries and are taxed at 6%, regardless of where you buy them. Vitamins and dietary supplements are also taxed at 6%, even though they are sold in the grocery store.

Clothing and shoes under $100

Virginia does not tax clothing and shoes if each individual item costs less than $100. A pair of jeans for $79 is not taxed. A winter coat for $95 is not taxed. But a coat for $105 is taxed on the entire $105 — the exemption does not apply to any part of the purchase once it crosses $100.

This exemption applies to everyday clothing: shirts, pants, dresses, jackets, socks, underwear, hats, and belts. It also covers shoes of any kind. Accessories like scarves, gloves, and ties under $100 are not taxed. Swimwear, athletic wear, and work uniforms follow the same rule.

Items that look like clothing but serve a different purpose are taxed at 6%. Protective gear (safety glasses, work boots rated for hazardous conditions), costumes, and sports equipment are not covered by the clothing exemption. If you are unsure whether an item counts as clothing, the safest assumption is that it will be taxed.

Services: haircuts, repairs, and professional work

Most services in Virginia are taxed at 6%. This includes haircuts and salon services, car repairs, appliance repairs, plumbing, electrical work, and professional fees from accountants or consultants. If someone is performing labor or providing expertise, the charge is usually taxable.

Some services have exemptions. Certain medical services performed by licensed practitioners are not taxed. Veterinary services are not taxed. Labor performed on items that will be resold (like alterations done by a tailor for a clothing store) is not taxed. But labor on your personal items — a tailor hemming your pants, a mechanic fixing your car — is taxed at 6%.

Subscriptions and memberships vary. Gym memberships and fitness classes are taxed at 6%. Streaming services and digital subscriptions are generally not taxed in Virginia, though this can change. When in doubt, ask the business whether the charge includes tax.

Prescription drugs and medical exemptions

Prescription medications are not taxed in Virginia. If a pharmacist fills a prescription for you, there is no sales tax on the medication itself. This applies to all prescription drugs, regardless of cost or type.

Medical devices prescribed by a doctor — such as diabetic test strips, hearing aids, or orthopedic braces — are also not taxed. However, the line between a medical device and a general health product is strict. Over-the-counter pain relievers, cold medicine, vitamins, and supplements are all taxed at 6%, even if you use them to treat a medical condition.

Medical equipment that is rented (like a wheelchair or oxygen concentrator) is not taxed. Medical equipment that is purchased is not taxed if it is prescribed by a doctor, but is taxed if you buy it over the counter for general wellness.

What happens when you buy online or out of state

If you buy something online from a Virginia seller, Virginia sales tax applies. If you buy from an out-of-state seller and have it shipped to Virginia, Virginia sales tax may apply depending on whether the seller has a physical presence in Virginia or meets certain sales thresholds. Most large online retailers now collect Virginia sales tax on orders shipped to Virginia residents.

If you travel to another state and buy something there, you pay that state's sales tax at the register. You do not owe Virginia sales tax on items you bring back home, though Virginia does not tax most purchases anyway. If you order something from out of state and it is not taxed at purchase, you are generally not required to pay Virginia sales tax later.

Tax-exempt purchases and who qualifies

Certain organizations and people do not pay sales tax on their purchases. Nonprofits, schools, and government agencies can buy items tax-free if they provide a tax-exempt certificate. Religious organizations also may have access to for exemptions on items used for religious purposes.

Individual shoppers do not have a blanket tax exemption based on income or status. You pay sales tax on your purchases regardless of whether you receive government benefits or have low income. The exemptions are tied to the type of item or the type of organization buying it, not to who is doing the buying.

If you work for a tax-exempt organization, you still pay sales tax on your personal purchases. The exemption belongs to the organization, not to its employees.

Frequently Asked Questions

Do I pay sales tax on used items?

Sales tax applies to used items sold by a business, including used cars, used furniture, and used electronics from a store. If you buy a used item from another individual (a private sale), no sales tax is charged. The difference is whether a business is involved in the transaction.

Are digital products like e-books and software taxed?

E-books and digital books are not taxed in Virginia. Software and digital applications are generally not taxed either. However, digital services like streaming subscriptions, cloud storage, and online games may be taxed depending on how the vendor classifies them. Ask the seller if you are unsure.

What if the cashier charges me tax on something that should be exempt?

Mistakes happen, especially with the clothing exemption or grocery categories. Ask the cashier or manager to review the item. If it qualifies for an exemption, they can usually adjust the charge. Keep your receipt in case you need to dispute the charge later or return the item.

Does Virginia tax gasoline?

Gasoline is not subject to Virginia sales tax. However, Virginia charges a separate excise tax on fuel that is included in the pump price. This excise tax is different from sales tax and is set by the state legislature separately.

Are haircuts and salon services always taxed?

Yes, haircuts, hair coloring, manicures, pedicures, and other salon services are taxed at 6%. This includes any products the salon applies during the service. If you buy a product to take home, it is taxed separately at the rate for that product type.