Virginia sales tax is not one rate. It runs from 5.3% in most of the state to 7% in the Historic Triangle. In 2025 the state replaced four separate return forms with a single Form ST-1, and remote sellers now face an either/or economic nexus test.
This guide covers Virginia sales tax rates, exemptions, nexus, registration, filing, and penalties. Every figure is verified against the Virginia Tax Retail Sales and Use Tax page.
What Is the Sales Tax Rate in Virginia?
Virginia’s minimum combined sales tax rate is 5.3%, per Virginia Tax. That rate is a 4.3% state tax plus a 1% local option tax. The local tax applies in every locality. Regional add-ons raise the rate to 6% in Hampton Roads and Northern Virginia. The Historic Triangle reaches 7%, the highest combined rate in the state.
Table 1: Virginia sales tax rates by region
| Region | Combined rate | Localities | Source |
|---|---|---|---|
| Everywhere else | 5.3% | All other Virginia cities and counties | tax.virginia.gov |
| Hampton Roads | 6% | Chesapeake, Franklin, Hampton, Isle of Wight County, Newport News, Norfolk, Poquoson, Portsmouth, Southampton County, Suffolk, Virginia Beach | tax.virginia.gov |
| Northern Virginia | 6% | Alexandria, Arlington County, Fairfax, Fairfax County, Falls Church, Loudoun County, Manassas, Manassas Park, Prince William County | tax.virginia.gov |
| Historic Triangle | 7% | James City County, Williamsburg, York County | tax.virginia.gov |
How do you look up the sales tax rate for a Virginia address?
Rates vary within counties, cities, and even ZIP codes, so use the Virginia Tax Sales Tax Rate and Locality Code Lookup tool to confirm the exact rate at a delivery address. Enter the street address to get the correct combined rate and locality code before you configure tax collection.
How Is Food Taxed in Virginia? (Groceries and Hygiene Items)
Food for home consumption and essential personal hygiene products are taxed at 1% statewide, per Virginia Tax. That 1% is the remaining local option tax. Virginia eliminated the 1.5% state portion of the grocery tax effective January 1, 2023. That change cut the combined rate from 2.5% to 1%. The 1% rate applies everywhere, with no regional add-ons.
Virginia Tax defines essential personal hygiene products to include diapers and incontinence products plus feminine hygiene products, per the grocery tax page.
What Do Virginia Sales and Use Tax Apply To?
Virginia sales tax applies to the sale, lease, and rental of tangible personal property, accommodations, and certain taxable services unless an exemption applies, per Virginia Tax. Use tax is the complement. You owe use tax on items used, consumed, or stored in Virginia when sales tax was not paid at purchase, typically on out-of-state purchases. Virginia sources interstate sales to the destination where the buyer receives the goods.
How are motor vehicles, aircraft, and watercraft taxed in Virginia?
Motor vehicles, aircraft, and watercraft are excluded from the general retail sales tax and taxed under separate regimes. Motor vehicles pay a 4.15% Motor Vehicle Sales and Use Tax, or a $75 minimum, collected by the Virginia Department of Motor Vehicles (DMV) at titling, not by Virginia Tax, per the Virginia DMV.
What Are the Virginia Sales Tax Exemptions?
Virginia exempts specific categories, including prescription drugs, most nonprescription medicines, durable medical equipment for home use, resale purchases, manufacturing machinery used directly in production, agricultural inputs, and qualifying nonprofit purchases, per the Virginia Tax sales tax exemptions page. Buyers must document every exemption with a valid exemption certificate given to the seller.
Table 2: Virginia sales tax exemption categories
| Category | Conditions | Source |
|---|---|---|
| Prescription medicines and drugs | Dispensed on a prescription; fully exempt | tax.virginia.gov |
| Nonprescription drugs and medicines | For the treatment or prevention of disease | tax.virginia.gov |
| Durable medical equipment | Suitable for home use, on a prescription | tax.virginia.gov |
| Resale purchases | Goods bought to resell; needs Form ST-10 | tax.virginia.gov |
| Manufacturing machinery and materials | Used directly in production | tax.virginia.gov |
| Agricultural production inputs | Used in commercial agricultural production | tax.virginia.gov |
| Qualifying nonprofit purchases | Requires a Virginia-specific exemption certificate | tax.virginia.gov |
How do exemption certificates work in Virginia?
The buyer gives the seller a completed Virginia exemption certificate, such as Form ST-10 for resale, before or at the time of sale. The seller keeps it on file, generally for at least three years, matching Virginia Tax recordkeeping requirements. A missing or invalid certificate leaves the seller liable for the uncollected tax on audit.
A valid certificate needs the correct form, complete buyer information, the exemption basis, and a signature. Commenda’s exemption certificate guide explains how to collect and store them correctly.
What is the resale exemption?
Goods bought solely for resale are exempt when the buyer gives the seller a valid resale certificate, Form ST-10, per Virginia Tax. If you later withdraw items from resale inventory for your own business use, you owe use tax on those items. See Commenda’s exemption certificate guide for the resale certificate workflow.
What Creates Sales Tax Nexus in Virginia?
Nexus is the connection that requires you to collect Virginia sales tax. You establish physical nexus through a location, employee, or inventory in the state, including temporary activity at trade shows, conventions, and fairs. You establish economic nexus by exceeding $100,000 in gross Virginia retail sales or 200 separate Virginia retail transactions, per Virginia Tax.
What is the Virginia economic nexus threshold?
Virginia’s economic nexus threshold is more than $100,000 in gross retail sales, per Virginia Tax. The alternative trigger is 200 or more separate retail transactions into Virginia. It is an either/or test, not an AND test. The threshold took effect for sales on or after July 1, 2019. Virginia measures it in the current or previous calendar year. A seller that crosses it must register and begin collecting.
Check your exposure with Commenda’s US economic nexus guide and the state’s remote sellers page.
Do Out-of-State and Amazon FBA Sellers Owe Virginia Sales Tax?
Yes, once nexus exists. Remote sellers that cross the $100,000 or 200-transaction economic threshold must register, collect, and remit Virginia sales tax, per Virginia Tax. Fulfillment by Amazon (FBA) inventory stored in Virginia warehouses creates physical nexus on its own, regardless of sales volume.
How does Virginia’s marketplace facilitator rule affect sellers?
When a marketplace facilitator like Amazon collects and remits Virginia tax on its marketplace sales, the obligation on those sales shifts to the facilitator, per the Virginia Tax remote sellers page. A seller with its own direct channels or inventory nexus still registers and files on non-marketplace sales. Multi-channel sellers report marketplace sales through the facilitator and their direct sales on their own Form ST-1.
How Do You Register for Sales Tax in Virginia?
Register free online through your Virginia Tax business account using Register a Business, per Virginia Tax. On completion you receive a 15-digit sales tax account number. You also receive a Sales Tax Certificate of Registration, Form ST-4, to display at your location. Already-registered businesses add sales tax as a new tax type in their existing account.
Have this information ready:
- Legal business name, physical address, and mailing address
- Business entity structure
- Federal Employer Identification Number (EIN)
- Owner, partner, or officer details
- Nexus start date in Virginia
- North American Industry Classification System (NAICS) code
Commenda’s Virginia sales tax permit guide walks through the full registration.
How Do You Collect and Remit Virginia Sales Tax?
Apply the destination rate for the buyer’s location using the Virginia Tax rate lookup tool, collect the tax at the point of sale, gather exemption certificates from exempt buyers, and remit everything you collect with each return. Brick-and-mortar sellers set the rate in point-of-sale (POS) settings. Hosted platforms like Shopify apply built-in tax settings you configure per location.
How Do You File a Virginia Sales Tax Return?
Starting with the April 2025 filing period, all filers file Form ST-1, per the Virginia Tax Retail Sales and Use Tax page. Form ST-1 replaces Forms ST-9, ST-8, ST-7, and ST-6. You must file electronically through eForms or a business account. Returns are due on the 20th of the month after the period closes. You must file every period, even with zero sales to report.
What are the Virginia sales tax filing frequencies and due dates?
Virginia Tax assigns monthly or quarterly filing based on your sales tax liability. Monthly filers report by the 20th of the following month, and quarterly filers report four times a year. If the 20th falls on a weekend or holiday, the return is due the next business day.
Table 3: Virginia sales tax filing frequency
| Frequency | Liability trigger | Due dates | Source |
|---|---|---|---|
| Monthly | Liability over $100 per month | 20th of the following month | tax.virginia.gov |
| Quarterly | Liability of $100 or less per month | April 20, July 20, October 20, January 20 | tax.virginia.gov |
How do you pay Virginia sales tax?
You remit payment with the return through Virginia Tax online services. Options include ACH or electronic funds transfer (EFT) from a bank account and credit card (Visa, MasterCard, American Express, Discover), with processing fees applying to card payments. Check or money order is accepted only in limited circumstances.
What Are the Penalties for Filing Virginia Sales Tax Late?
Late filing costs 6% of the tax due per month, per Virginia Tax. The penalty is capped at a 30% maximum. A $10 minimum penalty applies even when no tax is owed. Interest accrues at the federal underpayment rate plus 2% until you pay. Willful failure to collect can bring criminal penalties of up to one year in jail or a $2,500 fine.
Table 4: Virginia sales tax penalties
| Violation | Penalty | Source |
|---|---|---|
| Late filing | 6% of tax due per month, up to a 30% maximum | tax.virginia.gov |
| Minimum penalty | $10, applies even when no tax is due | tax.virginia.gov |
| Late payment interest | Federal underpayment rate plus 2%, until paid | tax.virginia.gov |
| Willful failure to collect | Up to one year in jail or a $2,500 fine | tax.virginia.gov |
Uncollected tax, plus penalties and interest, falls on the seller who should have collected it.
What Happens in a Virginia Sales Tax Audit?
Virginia Tax routinely audits registered dealers to confirm they collected and remitted the correct tax. An audit starts with a notification letter, and the auditor compares your Virginia returns against your federal returns, bank deposits, invoices, and the exemption certificates you have on file.
Keep these records ready:
- Sales tax returns
- General and subsidiary ledgers
- Sales and purchase invoices
- Exemption certificates
- Bank statements
Virginia Sales Tax Compliance Checklist
- Determine your nexus, both physical and economic.
- Register before you collect any tax.
- Collect the correct destination rate for each sale.
- Collect and retain valid exemption certificates.
- File every period, including zero returns.
- Remit on time to avoid penalties and interest.
- Keep records for audit review.
- Monitor law changes, like the 2025 ST-1 switch.
How Commenda Helps With Virginia Sales Tax Compliance
Commenda’s global indirect tax software tracks physical and economic nexus across every state, automates registration and filing, and manages your exemption certificates in one place. It integrates with 100+ ERPs, APIs, and custom integrations, so your transaction and product data sync automatically.
Use the US economic nexus guide to check where you have exposure, and the sales tax calculator to look up rates for any US address. The calculator returns rates only; it does not check nexus.
Book a demo to get a free Virginia nexus exposure assessment.
