The Hampton, VA sales tax is 6% on most retail purchases. That figure combines three separate levies: Virginia’s 4.3% state tax, a 1% local option tax, and a 0.7% regional tax that funds Hampton Roads transportation projects.1Virginia Code Commission. Code of Virginia 58.1-603 – Imposition of Sales Tax2Virginia Code Commission. Code of Virginia 58.1-603.1 – Additional State Sales Tax in Certain Counties and Cities Groceries get a steep break at 1%. Restaurant meals, hotel stays, and event tickets carry additional city taxes on top.
How the 6% Rate Is Built
Every taxable sale in Hampton is split across three tax authorities. The state takes 4.3% under the Virginia Retail Sales and Use Tax. The city adds a 1% local option tax to fund municipal services. The Hampton Roads transportation district layers on another 0.7% for regional highway, bridge, and transit work.
That 0.7% regional piece is unique to Hampton Roads localities. Shop in a Virginia city outside the district and the combined rate drops to 5.3%. Inside Hampton, it’s 6%.
What the 6% Applies To
The full rate hits most physical goods sold at retail: clothing, electronics, furniture, appliances, and general household items. Virginia treats digital products the same way, so downloaded music, software, e-books, and streaming subscriptions are taxed at 6% too.
Prepared restaurant food is taxed at the state 6% rate, and Hampton adds a separate city meals tax on top of that. The meals tax covers food and drinks sold ready for immediate consumption whether you dine in, take out, or order delivery. It’s one of the city’s larger local revenue sources, and it’s the reason a restaurant tab in Hampton looks noticeably heavier than a grocery run.
Groceries and Other Reduced or Exempt Items
Groceries and Hygiene Products
Food purchased for home consumption is taxed at just 1% in Hampton. Virginia removed the state and regional portions from groceries effective January 1, 2023, leaving only the local piece.3Virginia Legislative Information System. Code of Virginia 58.1-611.1 – Exemption for Food Purchased for Human Consumption and Essential Personal Hygiene Products Essential personal hygiene products, including soap, toothpaste, and deodorant, get the same 1% rate. Prepared meals and restaurant food do not qualify.
Prescription Drugs and Medical Equipment
Prescription medicine is fully exempt in Virginia. The exemption also covers insulin, hearing aids, prosthetic devices, wheelchairs, crutches, and durable medical equipment bought for an individual’s use.4Virginia Code Commission. Code of Virginia 58.1-609.10 – Miscellaneous Exemptions Over-the-counter medications bought without a prescription are taxed at the full 6%.
Services
Virginia generally doesn’t tax services that don’t involve transferring a physical product. Legal work, accounting, consulting, and labor-only repairs fall outside the sales tax. Where a job includes materials, the materials portion is taxable even if the labor isn’t. A plumber’s replacement part is taxed; the labor to install it is not.
Purchases for Resale
A business buying inventory to resell can purchase it tax-free using a Virginia Sales and Use Tax Certificate of Exemption, Form ST-10, filed with the supplier.5Virginia Department of Taxation. Sales and Use Tax Certificate of Exemption It covers goods bought strictly for resale, packaging that becomes part of the sold product, and items purchased for taxable lease or rental. Using the certificate to buy things the business will consume itself is a frequent audit problem.
Hampton’s Extra Taxes on Meals, Lodging, and Admissions
Hampton charges an 8% lodging tax on any hotel, motel, or short-term rental stay of 90 days or less, plus a flat $2 per night per room fee. A 1% transportation district transient occupancy tax stacks on top. The lodging provider collects both and remits them to the city by the 20th of the following month.6Hampton, VA – Official Website. Lodging Tax
The city also levies a 10% admissions tax on any charge of $0.35 or more to enter a place of amusement or entertainment. That reaches event tickets, season passes, cover charges, and reserved-seating fees. Even a free-admission event can trigger the tax when the venue collects a service charge in place of a ticket price.7Hampton, VA – Official Website. Admissions Tax
The August Sales Tax Holiday
Virginia runs a three-day sales tax holiday each year, beginning the first Friday in August and ending Sunday. During the holiday, qualifying purchases are exempt from sales tax statewide, Hampton included. Eligible categories include school supplies, clothing, footwear, hurricane and emergency preparedness items, and Energy Star or WaterSense products. Each category carries an item price cap, so higher-end electronics or designer clothing may fall outside the exemption. For 2026, the holiday falls on the first weekend of August.
Buying From Out of State: Use Tax
When you buy something from a seller that doesn’t charge Virginia sales tax, you owe use tax at the same 6% rate. This mostly comes up with online purchases from smaller retailers, items bought while traveling, and equipment shipped from states without sales tax. The rule exists so Virginia residents can’t sidestep sales tax by shopping across state lines.
Individuals report use tax on their Virginia income tax return. If out-of-state catalog purchases totaled $100 or less for the year, no use tax is due. Above that, you owe on the full amount. If you don’t file a Virginia income tax return but still owe use tax, use Form CU-7.8Virginia Tax. Consumer’s Use Tax
Businesses have a separate filing. A Hampton business that buys equipment or supplies without paying sales tax reports and pays use tax on Form ST-7, the Virginia Business Consumer’s Use Tax Return.9Virginia Department of Taxation. Form ST-7 – Virginia Business Consumer’s Use Tax Return The form includes a line for the Hampton Roads regional tax, so the full 6% rate applies.
Collecting Sales Tax as a Hampton Business
Any business selling taxable goods or services in Hampton has to register with the Virginia Department of Taxation before collecting tax from customers. Registration is done through Form R-1, the Business Registration Application.10Virginia Department of Taxation. Business Registration Form Once the state processes the application, it issues a Certificate of Registration that must be displayed at the business location. Each physical location needs its own registration.
Registered businesses report collected tax on Form ST-9, the Virginia Retail Sales and Use Tax Return. The form separates state, regional, and local components. Most businesses file monthly, with the return and payment due by the 20th of the month following the reporting period.11Virginia Department of Taxation. Form ST-9 Virginia Retail Sales and Use Tax Return Smaller operations may qualify for quarterly filing. Filing and payment run through Virginia’s online tax portal.
Missing the deadline costs 5% of the unpaid tax for the first month, plus another 5% for each additional month the balance is outstanding, capped at 25%. Interest accrues on top of that.12Virginia Tax. Rulings of the Tax Commissioner 85-112 Repeated late filing also puts the Certificate of Registration at risk.