The sales tax rate in Fairfax County is 6% on most retail purchases. Groceries and essential personal hygiene products are taxed at just 1%, and prepared restaurant meals carry an additional 4% county food and beverage tax, bringing the total on dining out to 10%.
What Makes Up the 6%
Three separate taxes combine to produce the 6% you see at checkout. Virginia’s statewide sales tax of 4.3% is the largest piece and applies everywhere in the Commonwealth.1Virginia Code Commission. Virginia Code 58.1-603 – Imposition of Sales Tax Every Virginia locality adds a 1% local option tax on top of that. The last 0.7% is a regional transportation tax that applies only in Northern Virginia, authorized under a separate section of the Virginia Code.2Virginia Code Commission. Virginia Code 58.1-603.1 – Additional Sales Tax in Certain Localities
The 0.7% regional piece funds the Northern Virginia Transportation Authority, which plans and finances regional highway, transit, and technology projects in Planning District 8.3Virginia Code Commission. Code of Virginia 33.2-2500 – Northern Virginia Transportation Authority Created That is why the Fairfax rate runs slightly higher than localities elsewhere in Virginia.
Groceries and Hygiene Products at 1%
Food you buy to prepare at home is taxed at a much lower rate. Virginia eliminated its state share of sales tax on food for home consumption and essential personal hygiene products effective January 1, 2023. Only the 1% local option portion still applies, so groceries in Fairfax County are taxed at 1%.4Virginia Tax. Grocery Tax
The definition of “food purchased for human consumption” follows the federal Food Stamp Act and covers staple grocery items from a supermarket. It does not include prepared food from establishments where more than 80% of revenue comes from meals made for immediate consumption. Essential personal hygiene products cover items like diapers, menstrual products, and incontinence supplies. Hot prepared foods and restaurant takeout do not qualify and are taxed at the full 6% plus the meals tax described below.
Items That Are Fully Exempt
Some categories carry no sales tax at all. Prescription drugs, hearing aids, eyeglasses, contact lenses, and prosthetic devices sold on a prescription or work order are exempt. Durable medical equipment and related supplies also qualify. For these rules, “drugs” include oxygen and other medical gases but not devices or their component parts, which are handled under the durable medical equipment category.5Virginia Code Commission. 23VAC10-210-940 – Medicines, Drugs, Eyeglasses, and Related Items
Retailers are responsible for categorizing exempt items correctly. A pharmacy that charges 6% on a prescription fill is overcharging, and a customer who catches the error is entitled to a refund of the tax that should not have been collected.
Restaurant Meals Are Taxed at 10%
Effective January 1, 2026, Fairfax County levies a 4% food and beverage tax on prepared meals and drinks sold by restaurants, caterers, and similar establishments.6Fairfax County. Understanding the Food and Beverage Tax (Meals Tax) This tax stacks on top of the 6% sales tax, so the total tax on a restaurant bill in Fairfax County is 10%.
The meals tax applies to the full price of food and beverages served. It is collected separately from the state and regional sales tax and stays entirely within the county, flowing into the general fund. For diners, the practical point is simple: budget 10% in tax on top of the menu price, plus whatever you tip.
When You Owe Use Tax on Out-of-State Purchases
If you buy something from an out-of-state seller that did not collect Virginia sales tax, you still owe the equivalent amount yourself as “consumer use tax.” The rate mirrors what you would have paid locally, so a Fairfax County resident owes 6% on a taxable item, 1% on groceries, and nothing on exempt items. This situation most commonly comes up with small online sellers, out-of-state catalogs, or things you buy while traveling and bring home.
You report and pay consumer use tax on your annual Virginia income tax return (line 35 on paper returns). If you do not need to file an income tax return but still owe use tax, you file Form CU-7 instead. The deadline matches your income tax due date, which is May 1 for calendar-year filers.7Virginia Tax. Consumer’s Use Tax
There is a small threshold for individuals. If your total out-of-state catalog purchases for the year were $100 or less, you do not owe use tax on them. Once you exceed $100, you owe on the full amount, not just the portion above the threshold.7Virginia Tax. Consumer’s Use Tax
Why Most Online Purchases Already Have the Tax
In practice, most online purchases arrive with Virginia sales tax already collected, because remote sellers and online marketplaces are required to collect it once they cross certain volume thresholds. A seller without a physical presence in Virginia must collect the tax after exceeding $100,000 in annual gross sales to Virginia customers or 200 or more separate transactions in the state during the current or previous calendar year.8Virginia Tax. Remote Sellers, Marketplace Facilitators, Economic Nexus
Platforms like Amazon and Etsy fall under a parallel rule as “marketplace facilitators.” Once a platform meets the same thresholds, it collects and remits sales tax on all transactions it handles, and individual sellers on that platform do not collect it themselves on those sales.9Virginia Code Commission. Virginia Code 58.1-612.1 – Tax Collectible from Marketplace Facilitators When the receipt shows Virginia sales tax, you are done. Use tax is only for the purchases where no one collected it on your behalf.