Yes, groceries are taxable in Virginia, but only at 1%, and that 1% is entirely a local tax. Effective January 1, 2023, Virginia eliminated the state portion of its grocery tax, so the state rate on food for home consumption is now 0%, per the Virginia Department of Taxation (Virginia Tax) grocery tax guidance. The same 1% rate applies to essential personal hygiene products.
The 1% is uniform statewide. There are no local add-ons on qualifying groceries. Prepared and hot foods are taxed at the full combined rate instead, and many localities add a separate meals tax on top.
What Is the Virginia Grocery Tax Rate in 2026?
Virginia’s grocery tax rate is 1% throughout the state in 2026, and it is a local-option tax only. The state rate is 0%. Before January 1, 2023, groceries were taxed at a combined 2.5% (1.5% state plus 1% local). Tax Bulletin 22-12, issued October 31, 2022, cut the state portion to zero.
| Period | Grocery rate | Composition | Authority |
|---|---|---|---|
| Jul 1, 2005 – Dec 31, 2022 | 2.5% | 1.5% state + 1% local | Tax Bulletin 22-12 |
| Jan 1, 2023 – present | 1% | 0% state + 1% local | Tax Bulletin 22-12; HB 30 (Ch. 2), HB 90 (Ch. 4), SB 451 (Ch. 504), 2022 Acts of Assembly, Special Session I |
Essential personal hygiene products were folded into the same reduced rate on January 1, 2020, under Tax Bulletin 19-8, per Virginia Tax.
What Qualifies as Food for Home Consumption in Virginia?
“Food for home consumption” is the legal category that triggers the 1% rate. Virginia ties it to the federal food definition in Va. Code § 58.1-611.1. Most staple grocery items qualify. Cold prepared foods packaged for home consumption get the 1% rate. Hot prepared food packaged for immediate consumption does not, and is taxed at the full rate.
The exclusion list is short. These four categories fall to the full combined sales tax rate.
| Non-qualifying item | Rate | Source |
|---|---|---|
| Alcoholic beverages | Full combined rate | Virginia Tax |
| Tobacco products | Full combined rate | Virginia Tax |
| Prepared hot foods for immediate consumption | Full combined rate | Virginia Tax |
| Seeds and plants used to grow food | Full combined rate | Virginia Tax |
Is Candy Taxable in Virginia? Are Soft Drinks Taxed?
Candy and soft drinks are taxed at the 1% grocery rate in Virginia when sold for home consumption. Virginia does not carve them out of “food for home consumption.” The official exclusion list is limited to alcohol, tobacco, prepared hot foods, and seeds and plants, per Virginia Tax. Ruling 05-78 lists candy and soft drinks as qualifying items.
The misconception comes from other states. Many Streamlined Sales Tax member states tax candy and soda at the full rate. Virginia does not. A packaged chocolate bar and a bottled cola bought at a grocery store both qualify for 1%.
Do Essential Personal Hygiene Products Get the 1% Rate in Virginia?
Yes, essential personal hygiene products get the 1% rate under the same 2022 legislation. Virginia defines these as nondurable incontinence products (diapers, disposable undergarments, incontinence pads) and menstrual products (sanitary napkins, tampons, cups, pantyliners), per Virginia Tax. Soap, toothpaste, deodorant, and cosmetics do not count, and are taxed at the full rate.
How Does the Grocery Rate Compare to Virginia’s General Sales Tax?
Virginia’s general sales tax is 5.3% minimum (4.3% state plus 1% local), rising to 6% or 7% by region, per Virginia Tax. Groceries stay at 1% everywhere, regardless of region. The point-of-sale (POS) locality determines which general rate applies to non-grocery goods.
| Combined rate | Where it applies | Source |
|---|---|---|
| 5.3% | Most of Virginia (4.3% state + 1% local) | Virginia Tax |
| 6% | Northern Virginia, Central Virginia, and Hampton Roads regional districts | Virginia Tax |
| 7% | Historic Triangle: James City County, Williamsburg, York County | Virginia Tax |
How Is Prepared Food Taxed in Virginia?
Prepared food sold for immediate consumption is taxed at the full combined sales tax rate (5.3% to 7% by region), and many localities add a meals tax on top. A hot rotisserie chicken, pizza by the slice, and to-go brewed coffee are fully taxed. The identical cold-packaged item sold for home consumption is 1%.
The 1% grocery rate and the meals tax never apply to the same sale. A transaction is either food for home consumption at 1% with no meals tax, or prepared food at the full rate plus any local meals tax.
What Is the Meals Tax Rate by County in Virginia?
Local governments may impose a food and beverage (meals) tax on prepared food only, never on 1% groceries. Rates change often and generally require referendum or granted authority. The rates below are verified against each locality’s own finance page for 2026. The combined column adds the region’s sales tax to the meals tax for a restaurant meal.
| Locality | Meals tax | Sales tax | Combined on a restaurant meal | Source |
|---|---|---|---|---|
| City of Richmond | 7.5% | 6% | 13.5% | rva.gov |
| York County | 6% | 7% | 13% | yorkcounty.gov |
| City of Norfolk | 6.5% | 6% | 12.5% | norfolk.gov |
| Roanoke City | 6.5% | 5.3% | 11.8% | roanokeva.gov |
| Arlington County | 5% | 6% | 11% | arlingtonva.us |
| Prince William County | 3% | 6% | 9% | pwcva.gov |
Which Vendors Cannot Charge the Reduced Grocery Rate?
Certain vendors are presumed to sell food for immediate consumption, so they must charge the full rate on all food sales and cannot use the 1% rate. Named categories include caterers, concession vendors, entertainment facilities such as theme parks and stadiums, fair and carnival vendors, and gift shops, per Virginia Tax.
The presumption attaches to the business type, not the item. A retailer whose immediate-consumption food sales exceed 80% of total food sales is presumed a prepared-food seller, per Virginia Tax. A grocery store is not presumed; a stadium concession is.
Are SNAP and WIC Purchases Taxed in Virginia?
No, eligible items bought with SNAP (Supplemental Nutrition Assistance Program) benefits are exempt from state and local sales tax under federal law, the Food and Nutrition Act (7 U.S.C. § 2013), not under any Virginia grocery rule. The exemption applies only to eligible food paid with benefits. Items paid with cash or card in the same basket are taxed normally.
WIC (Special Supplemental Nutrition Program for Women, Infants, and Children) purchases of approved foods are likewise not subject to sales tax under federal program rules. WIC and SNAP are separate programs and should not be conflated.
How Do You Classify Grocery Items for Sales Tax in Virginia?
Classify each sale in four steps. First, is the vendor a presumed immediate-consumption type? If yes, charge the full rate. Second, is the item on the exclusion list (alcohol, tobacco, hot prepared food, seeds and plants)? If yes, full rate. Third, is it sold hot for immediate consumption? Full rate plus any meals tax. Otherwise it is food for home consumption at 1%.
| Item | Rate | Why |
|---|---|---|
| Bag of apples | 1% | Food for home consumption |
| Packaged candy | 1% | Not on the exclusion list (Ruling 05-78) |
| Bottled soft drink | 1% | Not on the exclusion list |
| Cold packaged sandwich | 1% | Cold, packaged for home consumption |
| Rotisserie chicken (hot) | Full rate + meals tax where imposed | Hot prepared food |
| Coffee beans | 1% | Grocery staple |
| Brewed coffee to-go | Full rate | Prepared beverage |
| Tampons | 1% | Menstrual product |
| Toothpaste | Full rate | Ordinary tangible personal property |
How Do You File and Report Grocery Sales Tax in Virginia?
Retail sales and use tax is filed with Virginia Tax on the state return, where 1% grocery-rate sales are reported at the reduced rate. Beginning with the April 2025 filing period, Form ST-1 replaced Forms ST-9, ST-8, ST-7, and ST-6, per Virginia Tax. Virginia Tax assigns each dealer a monthly or quarterly frequency based on tax liability.
Local meals taxes are separate. Dealers file and remit them directly to each locality’s commissioner of the revenue or finance department, on that locality’s schedule, never through the state return. Virginia Tax is the authoritative source for rates, exemptions, and guidance.
How Do Multi-Location Retailers Stay Compliant in Virginia?
The 1% grocery rate is uniform statewide, but everything else varies by outlet. The general rate shifts between 5.3%, 6%, and 7% by region. Meals tax rates and their filing differ by locality. Vendor presumption status depends on outlet type. Misclassification drives under- or over-collection, audits, and penalties.
A multi-location retailer maps each SKU (stock keeping unit) to the correct tax treatment and configures the POS per jurisdiction. The classification rules above apply per outlet, not per company.
Will Virginia Eliminate the Remaining 1% Grocery Tax?
Virginia lawmakers are reconsidering elimination of the remaining 1% local grocery tax as of early 2026, per WSLS. WSLS reports the change would save families roughly $150 a year and cost the state about $250 million, and notes Virginia is one of about 10 states still taxing groceries.
Delegate Joe McNamara introduced HB 13 to eliminate the 1% local tax with state reimbursement to localities, pending in committee, per Cardinal News. Governor Abigail Spanberger is the sitting governor providing the 2026 context. The 1% remains in effect until any bill passes.
How Commenda Helps With Virginia Grocery Tax Compliance
Virginia’s rules split food into 1% groceries, full-rate exclusions, and prepared food that carries a separate meals tax. Commenda’s global indirect tax software applies the correct rate to every transaction: 1% on qualifying groceries and hygiene products, full regional rates on excluded items, and prepared-food treatment where meals taxes apply, with rule updates as Virginia law changes.
Commenda supports 100+ ERP, API, and custom integrations, where ERP is enterprise resource planning and API is application programming interface, so your POS and accounting stack stay in sync. For broader context, read the Virginia sales tax guide, use the sales tax calculator for rate lookups, and check the US nexus guide for registration exposure.
Book a demo call to see exactly which rate applies to every SKU you sell in Virginia.
