Virginia's statewide sales tax is 5.3 percent
Virginia charges a 5.3 percent sales tax on most retail purchases. This is the base rate that applies everywhere in the state. However, your actual tax rate depends on where you shop, because cities and counties can add their own local sales tax on top of the state rate. The combined rate you pay ranges from 5.3 percent to 5.75 percent depending on your locality.
The state collects this tax at the point of sale — when you buy something, the retailer adds the tax to your bill. Virginia does not have a separate sales tax return process for most shoppers. The retailer sends the collected tax to the Virginia Department of Taxation.
Key Takeaways
- Virginia's state sales tax is 5.3 percent, but your total rate includes any local tax your city or county adds.
- Most localities add between 0 and 0.45 percent in local sales tax, bringing your total to between 5.3 and 5.75 percent.
- Groceries, prescription medications, and medical equipment are exempt from Virginia sales tax.
- You can find your exact local rate by entering your address on the Virginia Department of Taxation website or calling your local tax assessor.
How local taxes change your rate
Virginia allows cities and counties to impose their own local sales tax. Not all localities do — some charge no local tax at all, so you pay only the 5.3 percent state rate. Others add between 0.1 and 0.45 percent. This means your total sales tax bill depends on your zip code.
For example, if you live in a locality with no local sales tax, you pay 5.3 percent. If your locality adds 0.45 percent, you pay 5.75 percent. The difference is small on a single purchase but adds up over time. When you move to a new area or shop in a different locality, your rate may change.
The easiest way to find your exact rate is to enter your address on the Virginia Department of Taxation's website, or call your city or county tax assessor's office. They can tell you the combined rate for your location in one call.
What is and is not taxed
Virginia exempts certain items from sales tax entirely. Groceries — food you buy at a supermarket to cook at home — are not taxed. Prescription medications filled by a pharmacist are not taxed. Medical equipment such as wheelchairs, canes, and diabetic supplies are not taxed.
Items that are taxed include clothing, shoes, restaurant meals, prepared foods, household goods, electronics, and gasoline. Clothing and shoes have no special exemption in Virginia, so you pay sales tax on them like any other retail purchase.
Restaurant meals and food prepared for immediate consumption are taxed, even if you take it home. This includes pizza, deli sandwiches, and coffee from a café. The distinction is whether the food is ready to eat — if it is, tax applies.
Tax on services and digital goods
Virginia taxes some services but not others. Repair and installation services — such as fixing a car, repairing a phone, or installing flooring — are subject to sales tax. Haircuts and salon services are taxed. Pest control and lawn care are taxed.
Professional services such as accounting, legal advice, and medical care are generally not taxed. The rule is whether the service results in a tangible product. If you pay for a service and receive a physical item as part of it, tax usually applies to the whole charge.
Digital goods — software, apps, e-books, and streaming subscriptions — are taxed in Virginia. If you download software or subscribe to a streaming service, you pay sales tax on that purchase.
Tax on used items and secondhand sales
Used items sold by a business are subject to sales tax, just like new items. If you buy a used car from a dealership, used furniture from a store, or used electronics from a retailer, you pay sales tax on the purchase price.
Private sales between individuals are not subject to sales tax. If you buy a used car from a private seller, a used couch from a neighbor, or used clothing at a garage sale, no sales tax is charged. The tax applies only when a business makes the sale.
How to find your exact local rate
Your combined sales tax rate depends on your specific address. Virginia's Department of Taxation maintains a lookup tool on its website where you can enter your street address and see your exact rate. This tool shows both the state rate and any local rate that applies to your location.
If you prefer to call, contact your city or county tax assessor's office. They can tell you the combined rate over the phone and answer questions about what is and is not taxed in your area. The assessor's office number is usually listed on your city or county government website.
If you are shopping online and the seller is based outside Virginia, Virginia law requires the seller to collect and send Virginia sales tax to the state if the seller has a physical presence in Virginia or meets certain sales thresholds. Most large online retailers now collect Virginia sales tax automatically at checkout.
Frequently Asked Questions
Do I pay Virginia sales tax on online purchases?
Yes, if the seller is required to collect it. Most large online retailers collect Virginia sales tax automatically. If a seller does not collect it at checkout, you may owe use tax on that purchase when you file your Virginia income tax return, though most individual shoppers do not report this.
Are groceries really tax-free in Virginia?
Yes, unprepared groceries are tax-free. This includes raw meat, vegetables, bread, milk, and canned goods. Hot foods from a deli counter, prepared salads, and items meant to eat immediately are taxed as prepared food, not groceries.
What if I buy something in one Virginia locality and live in another?
You pay the sales tax rate of the locality where you make the purchase, not where you live. If you shop in a locality with a higher rate than yours, you pay that higher rate at checkout.
Is there a sales tax on car purchases in Virginia?
Yes. Virginia charges sales tax on both new and used vehicles purchased from a dealer. The tax is calculated on the purchase price. You also pay a separate title and registration fee to the Department of Motor Vehicles.