Virginia's statewide sales tax rate is 5.3 percent
Virginia charges a 5.3 percent sales tax on most retail purchases. This is the base rate that applies across the state. However, many localities add their own tax on top of the state rate, so the total tax you pay at checkout depends on where you are shopping.
The state rate of 5.3 percent has been in place since 2013. It applies to tangible goods — items you can touch and take home — as well as certain services. The tax is collected by the retailer and sent to the Virginia Department of Taxation.
Key Takeaways
- Virginia's state sales tax is 5.3 percent, but your total tax rate is higher if your locality has added a local tax on top of it.
- Local tax rates range from 0 to 2.3 percent depending on your city or county, making total rates vary from 5.3 to 7.6 percent across the state.
- Groceries, prescription medications, and medical equipment are exempt from sales tax in Virginia.
- Services like haircuts, repairs, and professional fees are generally not taxed, though some specific services are subject to tax.
- You can find your exact local rate by entering your address on the Virginia Department of Taxation website or asking a retailer in your area.
How local taxes add to the state rate
Most Virginia cities and counties charge an additional local sales tax on top of the 5.3 percent state rate. These local rates range from 0 to 2.3 percent. Some localities have no local tax at all, while others have added the maximum allowed amount.
This means your total sales tax bill can be anywhere from 5.3 percent to 7.6 percent depending on where you live or shop. For example, if you buy something in Arlington County, you pay 6.3 percent total (5.3 state plus 1 percent local). In Fairfax County, the rate is 6.3 percent as well. But in some rural areas with no local tax, you pay only the 5.3 percent state rate.
The Virginia Department of Taxation maintains a list of all local rates by jurisdiction. You can also call your city or county tax assessor's office to confirm the exact rate where you live.
What is and is not taxed in Virginia
Not everything you buy is subject to sales tax in Virginia. Groceries — unprepared food you cook at home — are exempt. This includes bread, milk, vegetables, meat, and canned goods. However, prepared food, restaurant meals, and food eaten on premises are taxed.
Prescription medications are not taxed. Over-the-counter medicines and vitamins are also exempt. Medical equipment like wheelchairs, crutches, and hearing aids are tax-free as well.
Services are generally not taxed in Virginia, with some exceptions. A haircut, car repair, plumbing work, or accounting service is not subject to sales tax. However, certain services are taxed: telecommunications services, cable and satellite television, and some digital services may have tax applied.
Clothing and shoes are taxed at the regular rate. There is no clothing exemption in Virginia, unlike some other states.
Sales tax on online and out-of-state purchases
If you order something online from a retailer that has a physical location in Virginia or meets certain sales thresholds, Virginia sales tax applies to your order. This is true even if the company is based out of state.
As of 2019, Virginia requires online retailers to collect and remit sales tax if they have sufficient sales activity in the state. The threshold is based on federal law, and most major online retailers now collect Virginia sales tax on orders shipped to Virginia addresses.
If you buy something from an out-of-state retailer that does not collect Virginia sales tax, you may owe use tax on that purchase. Use tax is Virginia's way of taxing items you bring into the state or have shipped to you. Most people do not pay use tax voluntarily, but it is technically owed on taxable purchases from retailers that do not collect sales tax.
Tax rates by major Virginia cities and counties
The table below shows the local and combined tax rates for some of Virginia's largest population centers. These rates are current as of 2024, but local rates can change when localities vote to increase their tax rate to fund schools or infrastructure.
| Location | Local Rate | Total Rate (State + Local) |
|---|---|---|
| Arlington County | 1.0% | 6.3% |
| Fairfax County | 1.0% | 6.3% |
| Richmond City | 1.5% | 6.8% |
| Virginia Beach City | 1.5% | 6.8% |
| Loudoun County | 1.0% | 6.3% |
| Henrico County | 1.0% | 6.3% |
| Charlottesville City | 1.0% | 6.3% |
Check with your local tax assessor if you need the most current rate for your specific address, since some jurisdictions update their rates periodically.
Special tax situations in Virginia
Virginia offers a sales tax holiday in August for school supplies and clothing. During this period, certain items like notebooks, pens, backpacks, and clothing under a specific price point are sold without sales tax. The exact dates and price limits change each year, so check the Virginia Department of Taxation website in July for current details.
Businesses that resell items — such as retailers buying inventory — can use a resale certificate to avoid paying sales tax on their purchases. This certificate shows that the business will collect sales tax when it sells the item to the customer, so the tax is not paid twice. Certain organizations, such as nonprofits and government agencies, may be exempt from sales tax on their purchases if they register with the Virginia Department of Taxation and provide proof of their exempt status.
Frequently Asked Questions
What is the difference between sales tax and use tax?
Sales tax is charged when you buy something from a retailer in Virginia. Use tax is charged on items you buy from out-of-state retailers that do not collect Virginia sales tax, or items you bring into Virginia from another state. Both taxes are owed to Virginia, but use tax is your responsibility to report and pay if the retailer does not collect it.
Do I pay sales tax on a car purchase in Virginia?
Yes. When you buy a vehicle in Virginia, sales tax applies to the purchase price. The tax is typically collected at the time of sale or when you register the vehicle with the Department of Motor Vehicles. The rate is the same as for other purchases — your local combined rate.
Are there any items that are always tax-free in Virginia?
Yes. Groceries, prescription medications, and medical equipment are always exempt from Virginia sales tax, regardless of where you buy them in the state. Unprepared food is the key — prepared meals and restaurant food are taxed.
How do I find out the exact sales tax rate for my address?
Visit the Virginia Department of Taxation website and use their sales tax rate lookup tool, or call your city or county tax assessor's office. You can also ask a cashier at any local retailer — they will know the rate for that location.
Does Virginia tax digital products like e-books and software?
Digital products like e-books, downloaded software, and streaming services are generally not subject to Virginia sales tax. However, some digital services, particularly telecommunications and cable services, may be taxed. The rules vary by type of service, so check with the Virginia Department of Taxation if you are unsure about a specific product.