The sales tax rate in Midlothian, VA is 6 percent on most retail purchases. Midlothian is an unincorporated community in Chesterfield County, so it follows the county’s tax structure rather than any town rate of its own. That 6 percent is higher than the 5.3 percent many Virginians are used to, because Chesterfield sits in a region that adds its own tax on top.
How the 6 Percent Breaks Down
Three layers combine to reach the total. Virginia imposes a 4.3 percent state sales tax on retail sales of tangible personal property.1Virginia Code Commission. Virginia Code 58.1-603 – Imposition of Sales Tax Every Virginia locality adds a 1 percent local option tax. Chesterfield County then layers on a 0.7 percent regional tax, bringing standard retail transactions in Midlothian to 6 percent.
If you move to Midlothian from a part of Virginia without the regional tax, expect the receipts to look a little heavier than you remember. The rate applies the same way whether you shop at a big box store on Hull Street or a small retailer in the Village.
Groceries and Essential Hygiene Products
Food for home consumption is taxed at just 1 percent across Virginia.2Virginia Tax. Grocery Tax As of January 1, 2023, the state eliminated its portion of the sales tax on groceries and essential personal hygiene products, leaving only the 1 percent local tax in place.3Virginia Code Commission. Virginia Code 58.1-611.1 – Exemption for Food Purchased for Human Consumption and Essential Personal Hygiene Products
The hygiene category is narrower than most shoppers assume. It covers incontinence items like diapers, disposable undergarments, and bed pads, along with menstrual products such as tampons, pads, and menstrual cups.3Virginia Code Commission. Virginia Code 58.1-611.1 – Exemption for Food Purchased for Human Consumption and Essential Personal Hygiene Products Shampoo, soap, toothpaste, and other general toiletries do not qualify. Those ring up at the full 6 percent.
Prepared foods, like a hot deli sandwich or a restaurant meal, also fall outside the grocery rate and are taxed at the standard rate.
What Is Fully Exempt From Virginia Sales Tax
A handful of categories carry no sales tax at all. Prescription drugs, over-the-counter medicines, eyeglasses, and hearing aids are exempt. Durable medical equipment such as wheelchairs and braces is also exempt when bought for personal use.4Virginia Tax. Sales Tax Exemptions
Utilities delivered through pipes or power lines, including electricity, natural gas, and water, are fully exempt. Residential heating fuels get partial relief: propane, firewood, coal, and heating oil skip the state portion but still carry the 1 percent local tax.4Virginia Tax. Sales Tax Exemptions
A few less obvious exemptions can save real money:
- Gold, silver, and platinum bullion or coins are fully exempt.
- Required college textbooks are exempt when sold for course use at a college or institution of learning.
- A gun safe is exempt if it costs $1,500 or less.
- Transportation or shipping charges listed separately on an invoice are not subject to sales tax.
Online Orders and Out-of-State Purchases
Most online retailers now charge Virginia tax at checkout, because larger sellers and all major marketplaces are required to collect it. When a seller does not collect, the tax does not disappear. You owe consumer use tax at the same rate you would have paid in the store, which for a Midlothian address is 6 percent.5Virginia Tax. Consumer’s Use Tax
The same rule covers things you buy in another state and bring home to Virginia, including purchases made in states with no sales tax. There is one practical safe harbor: if your total out-of-state catalog or mail-order purchases for the year come to $100 or less, you do not need to report them. Above that threshold, you owe use tax on the full amount, reported on your Virginia return.5Virginia Tax. Consumer’s Use Tax
Vehicle purchases work differently and are not covered by the retail sales tax described here; Virginia taxes motor vehicles under a separate motor vehicle sales and use tax administered through the DMV.
A Note for Businesses
If you are opening a shop or starting to sell taxable goods in Midlothian, you will need to register with the Virginia Department of Taxation before collecting the 6 percent, and the filing and penalty rules are strict enough that they deserve their own walk-through. Returns are due on the 20th of the month following the reporting period, and late filings carry a 6 percent penalty per month up to 30 percent of the unpaid tax.6Virginia Code Commission. Virginia Code 58.1-635 – Failure to File Return; Fraudulent Return; Civil Penalties Start with the registration portal at the Virginia Department of Taxation before your first sale.