Most purchases in Herndon, Virginia are taxed at a combined sales tax rate of 6%. That rate covers nearly everything you buy in a store, but a few important categories work differently: groceries and personal hygiene items are taxed at just 1%, prescription and over-the-counter medicines are exempt, restaurant meals carry an extra 4.5% on top of the 6%, and motor vehicles follow their own 4.15% rate collected at titling.
How the 6% Rate Is Built
Herndon sits in Fairfax County, which puts it inside Virginia’s Northern Virginia transportation district. That geography is why the local rate is 6% rather than the 5.3% paid in most of the state. The 6% is made up of three pieces:
- A 4.3% statewide tax set by Virginia’s retail sales tax statute.1Virginia Code Commission. Virginia Code 58.1-603 – Imposition of Sales Tax
- A 1% local option tax that every Virginia city and county levies, with revenue split between the locality’s general fund and public education.
- A 0.7% regional tax that funds transportation projects in Northern Virginia.2Virginia Code Commission. Virginia Code 58.1-603.1 – Additional Tax in Certain Regions
The regional component applies across Arlington, Fairfax County, Loudoun, Prince William, and the independent cities of Alexandria, Fairfax, Falls Church, Manassas, and Manassas Park.3Virginia Code Commission. 23VAC10-210-2070 – Situs of Sale Every locality in that region charges the same 6%.
What the 6% Applies To
Virginia’s sales tax falls on tangible personal property: physical goods you can carry out of a store. Electronics, furniture, clothing, sporting goods, and household items are all taxed at the full 6%. The tax is charged at the point of sale when ownership transfers to you.
Services generally are not taxable. A plumber’s labor-only bill carries no sales tax. When a service provider also sells you parts or materials, the whole charge can become taxable depending on how the invoice is structured.
Shipping Charges
Delivery fees are not taxed as long as the seller lists them as a separate line item on the receipt. Rolled into the product price with no breakdown, they become part of the taxable amount.4Virginia Code Commission. 23VAC10-210-6000 – Transportation or Delivery Charges For online orders, that means a checkout showing “$50 item + $8 shipping” taxes you on $50, while “$58 shipped” taxes you on $58.
Digital Products
Virginia does not tax digital goods. Downloaded software, streaming subscriptions, e-books, music purchases, and cloud-based services are all exempt. Only tangible items delivered in a physical format are taxed, so a DVD is taxable but the same movie streamed through an app is not.
Groceries, Medicine, and Other Reduced or Exempt Items
Groceries and Hygiene Products
Food bought for home consumption and essential personal hygiene products are taxed at 1% in Herndon. That has been the rate statewide since January 1, 2023, when Virginia eliminated its own portion of the grocery tax and kept only the 1% local component.5Virginia Tax. Grocery Tax The 0.7% Northern Virginia regional tax does not apply to groceries either, because the governing exemption leaves only the local tax in place.6Virginia Code Commission. Virginia Code 58.1-611.1 – Exemption for Food Purchased for Human Consumption and Essential Personal Hygiene Products
Prepared food sold for immediate consumption does not qualify for the 1% rate. A deli sandwich or a rotisserie chicken from the hot case is taxed at the full 6%, and in Herndon the separate meals tax may apply on top of that.
Medical Items
Prescription medicines, durable medical equipment, prosthetics, hearing aids, prescription eyeglasses, and over-the-counter drugs are all exempt from Virginia sales tax.7Virginia Code Commission. 23VAC10-210-940 – Medicines, Drugs, Eyeglasses, and Related Items Durable medical equipment generally needs a prescription or work order from a licensed physician to qualify, and the item must withstand repeated use, serve a medical purpose, and be appropriate for home use.8Virginia Department of Taxation. Ruling 14-180
Restaurant Meals: An Extra 4.5%
Eating out in Herndon costs more in tax than shopping. On top of the 6% sales tax, prepared food and beverages sold by restaurants, caterers, and similar establishments carry a separate 4.5% meals tax collected by the town.9Town of Herndon, VA. Meals Tax The effective tax on a restaurant meal in Herndon is 10.5%.
Herndon’s meals tax is administered by the town itself and is separate from the Fairfax County food and beverage tax, which does not apply to establishments inside Herndon’s town limits.10Fairfax County. Understanding the Food and Beverage Tax (Meals Tax)
Buying a Car
Vehicle purchases do not use the regular 6% rate. Virginia charges a 4.15% motor vehicle sales and use tax on most passenger vehicles, collected when you title the vehicle rather than at the dealership register.11Virginia Code Commission. Virginia Motor Vehicle Sales and Use Tax That rate has applied since July 1, 2016, and it covers purchases from both dealers and private sellers. Manufactured homes are taxed at 3%, certain heavy vehicles over 26,001 pounds are taxed at 0%, and all-terrain vehicles, mopeds, and off-road motorcycles bought for use in the Northern Virginia district are taxed at 6%.
The August Sales Tax Holiday
Each year on the first weekend in August, Virginia suspends sales tax on several categories of goods. The 2025 holiday ran August 1–3, and 2026 should follow the same first-Friday-through-Sunday pattern. Qualifying items and their per-item price caps are:12Virginia Tax. Virginia Sales Tax Holiday
- School supplies, $20 or less per item
- Clothing and footwear, $100 or less per item
- Portable generators, $1,000 or less per item
- Gas-powered chainsaws, $350 or less per item
- Hurricane preparedness items, $60 or less per item
- Energy Star or WaterSense products, $2,500 or less per item
The holiday removes all three parts of the 6% rate on qualifying items. Items that exceed the price cap for their category stay fully taxable; the exemption is all-or-nothing per item, not a reduction.
Buying From Out-of-State Sellers
When you buy from a seller who doesn’t collect Virginia sales tax, you owe the equivalent amount as consumer use tax. The rate matches your local sales tax rate, so 6% in Herndon. Most large online retailers now collect Virginia tax automatically under economic nexus rules, but smaller sellers and in-person purchases on trips out of state can still create a use tax obligation.13Virginia Tax. Consumer’s Use Tax
You can report consumer use tax directly on your Virginia individual income tax return. Out-of-state catalog purchases totaling $100 or less for the entire calendar year are exempt; once your total exceeds $100, you owe use tax on the full amount rather than only the excess. Residents who do not file a Virginia income tax return but owe use tax can file Form CU-7 instead, due May 1 for calendar-year filers.13Virginia Tax. Consumer’s Use Tax