The sales tax in Virginia is 5.3% in most of the state, with several regions charging 6% and the Historic Triangle charging 7%. Groceries and essential personal hygiene products are taxed at a flat 1% statewide, and some categories, including prescription drugs and most digital goods, are not taxed at all.
The 5.3% Statewide Floor
Every retail sale of tangible personal property in Virginia carries a 4.3% state tax,1Virginia Code Commission. Virginia Code 58.1-603 – Imposition of Sales Tax and every city and county adds a 1% local option tax that the merchant collects at the same time.2Virginia Tax. Retail Sales and Use Tax That 5.3% combined rate is the minimum you’ll pay anywhere in the Commonwealth. For in-person purchases, your rate is set by where you buy. For delivered goods, it’s generally set by the delivery address.
Where the Rate Goes Higher
Several regions add an extra percentage for transportation funding under a separate statute.3Virginia Code Commission. Virginia Code 58.1-603.1 – Additional State Sales Tax in Certain Counties and Cities If you shop in one of these areas, expect to see a higher rate at checkout.
- Northern Virginia — 6%: Alexandria, Arlington, Fairfax City, Fairfax County, Falls Church, Loudoun, Manassas, Manassas Park, and Prince William add 0.7%.
- Hampton Roads — 6%: Chesapeake, Franklin City, Hampton, Isle of Wight, Newport News, Norfolk, Poquoson, Portsmouth, Southampton, Suffolk, and Virginia Beach add 0.7%.
- Central Virginia — 6%: Charles City, Chesterfield, Goochland, Hanover, Henrico, New Kent, Powhatan, and Richmond City add 0.7% for the Central Virginia Transportation Authority.
- Historic Triangle — 7%: James City County, Williamsburg, and York County carry the state’s highest combined rate.2Virginia Tax. Retail Sales and Use Tax
Everywhere else, you pay 5.3%.
Groceries and Hygiene Products: 1%
Since January 1, 2023, Virginia has not charged the state portion of its sales tax on groceries or essential personal hygiene products.4Virginia Code Commission. Virginia Code 58.1-611.1 – Exemption for Food Purchased for Human Consumption and Essential Personal Hygiene Products Only the 1% local option applies to these items, and no regional transportation add-ons stack on top. So the rate is a flat 1% across the state.5Virginia Tax. Grocery Tax
“Food purchased for human consumption” covers what you’d expect to find in a grocery aisle: fresh produce, meat, dairy, canned goods, baked goods. It does not cover prepared hot foods or meals from restaurants and similar establishments where more than 80% of sales are prepared food. Those get taxed at the full applicable rate.4Virginia Code Commission. Virginia Code 58.1-611.1 – Exemption for Food Purchased for Human Consumption and Essential Personal Hygiene Products
The hygiene category is specific: diapers, disposable incontinence undergarments and pads, menstrual pads, tampons, pantyliners, and menstrual cups all qualify for the 1% rate.4Virginia Code Commission. Virginia Code 58.1-611.1 – Exemption for Food Purchased for Human Consumption and Essential Personal Hygiene Products
What Isn’t Taxed at All
Several categories carry no sales tax in Virginia.
Medical necessities. Prescription drugs, durable medical equipment like wheelchairs and oxygen tanks, prosthetic devices, and hearing aids are exempt at the point of sale.
Professional services. Legal, accounting, and consulting work generally aren’t taxed, because the sales tax applies to tangible personal property and a limited set of services rather than to labor or professional advice.
Digital goods. Virginia is one of the few states that doesn’t tax digital products. Downloaded music, e-books, streaming subscriptions, and electronically delivered software are not taxed. The format matters: software on a physical disc or USB drive is taxable, but the same software downloaded over the internet is not. Cloud-based software subscriptions (SaaS) are generally exempt as well, along with internet access and related electronic communication services.
Nonprofit organizations with a valid Virginia exemption certificate can also buy goods for their operations tax-free.
The August Sales Tax Holiday
Each August, Virginia holds a three-day sales tax holiday that starts at 12:01 a.m. on the first Friday of the month and ends at 11:59 p.m. that Sunday.6Virginia Tax. Virginia Sales Tax Holiday Qualifying purchases are exempt from both the state and local portions. There are three categories, each with per-item price caps:
- School supplies and clothing: school supplies at $20 or less per item; clothing and footwear at $100 or less per item.
- Hurricane and emergency preparedness: portable generators at $1,000 or less, gas-powered chainsaws at $350 or less, chainsaw accessories at $60 or less, and other specified preparedness items at $60 or less.
- Energy-efficient products: Energy Star and WaterSense products for noncommercial home or personal use, at $2,500 or less per item.6Virginia Tax. Virginia Sales Tax Holiday
Anything priced over its cap is fully taxable even during the holiday, and items bought for business use don’t qualify.
Buying From Out-of-State Sellers
When you buy from an out-of-state seller that doesn’t collect Virginia sales tax, whether online, by phone, or while traveling, you owe a consumer use tax at the same rate that would have applied to a Virginia purchase.7Virginia Code Commission. 23 Virginia Administrative Code 10-210-6030 – Use Tax Most people report and pay it on a dedicated line of their annual Virginia income tax return. If you don’t file a Virginia return, you can use Form CU-7 instead.2Virginia Tax. Retail Sales and Use Tax
In practice, use tax comes up less often than it used to. Most major retailers and online marketplaces now collect Virginia sales tax automatically at checkout. It mainly matters for purchases from smaller out-of-state vendors, private-party sales, and goods brought into Virginia from another state.