Virginia sales tax on clothing runs from 5.3% to 7%, depending on where you shop. The state treats apparel as ordinary taxable merchandise rather than a necessity, so the same rate applies to a winter coat as to a television. The one break comes during a three-day holiday each August, when clothing and footwear priced at $100 or less per item are exempt from both state and local tax.
What You Pay by Location
Every clothing purchase starts with a 4.3% state sales tax under Virginia Code § 58.1-603.1Virginia Code Commission. Virginia Code 58.1-603 – Imposition of Sales Tax Every city and county then adds a mandatory 1% local option tax authorized by § 58.1-605 and § 58.1-606.2Virginia Code Commission. Virginia Code 58.1-606 – To What Extent and Under What Conditions Local Use Tax May Be Levied That produces a 5.3% floor that applies statewide.
Several high-population regions pay more. An additional 0.7% applies in Northern Virginia, Hampton Roads, and Central Virginia under § 58.1-603.1, pushing the rate to 6%.3Virginia Code Commission. Virginia Code 58.1-603.1 – Additional State Sales Tax in Certain Counties and Cities In Northern Virginia, the affected localities include Alexandria, Arlington, Fairfax City, Fairfax County, Falls Church, Loudoun, Manassas, Manassas Park, and Prince William.4Virginia Tax. Retail Sales and Use Tax
The highest rate in the state is 7%, which applies in the Historic Triangle: the City of Williamsburg and the counties of James City and York. Section 58.1-603.2 adds an extra 1% there on top of the rates already in effect.5Virginia Code Commission. Virginia Code 58.1-603.2 – Historic Triangle Marketing Fund A $50 shirt costs $52.65 in Roanoke, $53.00 in Fairfax, and $53.50 in Williamsburg.
The August Tax-Free Weekend
Virginia Code § 58.1-639.1 authorizes a three-day sales tax holiday that runs from 12:01 a.m. on the first Friday in August through 11:59 p.m. the following Sunday.6Virginia Code Commission. Virginia Code 58.1-639.1 – Annual Retail Sales and Use Tax Holiday In 2026, that is August 7 through August 9. During those three days, clothing and footwear priced at $100 or less per item are completely exempt from state and local sales tax.
Each item is evaluated on its own. A $90 coat qualifies. A $110 coat does not, and retailers cannot average the prices of several items to pull an expensive piece under the threshold. The exemption covers both in-store and online purchases, and an online order placed during the window still qualifies if shipping is delayed.7Virginia Department of Taxation. Guidelines for Combined Sales Tax Holiday
The holiday also covers qualifying school supplies, Energy Star appliances, portable generators, and hurricane preparedness items at their own price thresholds, but the clothing category is governed by that single $100 per-item rule.
What Counts as Clothing
The Virginia Department of Taxation defines clothing as any article of wearing apparel or typical footwear designed to be worn on or about the human body. Shirts, pants, dresses, coats, socks, underwear, sneakers, and shoelaces all qualify.8Virginia Department of Taxation. Virginia Sales Tax Holiday List of Qualifying School Supplies and Clothing
Three categories are excluded even during the holiday:
- Accessories like jewelry, watches, handbags, and umbrellas.
- Protective equipment such as hard hats, safety goggles, or welding gloves.
- Sport and recreational equipment, including cleated or spiked athletic shoes and shin guards.
The test is whether the item works for general, everyday wear. Standard sneakers pass. Football cleats do not. The Department of Taxation’s published list is the definitive reference for borderline items.8Virginia Department of Taxation. Virginia Sales Tax Holiday List of Qualifying School Supplies and Clothing
Online Orders and Shipping Charges
Transportation or delivery charges are not subject to Virginia sales tax when they are separately stated on the invoice. If a retailer bundles shipping into the price of the item, the entire combined amount becomes taxable.9Virginia Code Commission. 23VAC10-210-6000 – Transportation or Delivery Charges
This matters during the tax-free weekend. A $95 sweater with $8 shipping listed on its own line qualifies for the holiday: only the $95 is measured against the $100 threshold, and the shipping charge is tax-free in its own right. A single “$103 shipped” line could be treated as the item’s selling price, pushing it over the limit.
Most large online retailers already collect Virginia tax at checkout. A remote seller that exceeds $100,000 in annual gross retail sales into Virginia, or 200 or more transactions with Virginia buyers in a calendar year, must register and begin collecting within 30 days.10Virginia Tax. Remote Sellers, Marketplace Facilitators, Economic Nexus Sales made through marketplace platforms like Amazon or eBay generally do not count toward that threshold, because the marketplace handles collection on those transactions.
When You Owe Use Tax Yourself
If you buy clothing from an out-of-state retailer that does not collect Virginia sales tax, you owe consumer use tax at the same rate that would apply in your locality. The state rate for use tax, 4.3%, is set by § 58.1-604 and mirrors the sales tax.11Virginia Code Commission. Virginia Code 58.1-604 – Imposition of Use Tax The obligation comes up most often with smaller online sellers, overseas purchases, or shopping trips to states with lower tax rates.
Virginia residents report and pay use tax on their individual income tax return. There is a practical exemption: out-of-state mail-order catalog purchases totaling $100 or less for the entire calendar year do not need to be reported. Go over $100 for the year, and use tax is owed on the full amount, not just the excess.12Virginia Tax. Consumer’s Use Tax
Gift Cards
Buying a gift card is not a taxable event. Tax applies only when the card is redeemed for clothing, at whatever rate is in effect at the location of that purchase. A gift card bought in a tax-free state still triggers Virginia tax when used at a Virginia store.
The holiday follows the same logic. Redeem a card for qualifying clothing during the August weekend and the purchase is tax-free, provided the item meets the $100 threshold. Redeem it the following Monday and full tax applies.