Virginia has a 5.3% statewide sales tax, plus local taxes that range from 0.6% to 2.3%

Virginia's base sales tax rate is 5.3%. On top of that, your locality adds its own tax. The combined rate you pay depends on where you shop — it ranges from 5.9% in some areas to 7.6% in others. The state keeps 4.3% of the 5.3%, and the remaining 1% goes to localities. Your city or county then adds its own local tax on top.

For example, if you buy something in Arlington County, you pay 5.3% state tax plus 1.7% local tax, for a total of 7%. In Charlottesville, the combined rate is 6.3%. The rate is the same whether you shop in person or online, as long as the seller has a physical presence in Virginia or meets certain sales thresholds.

Key Takeaways

  • Virginia's state sales tax is 5.3%, and your locality adds between 0.6% and 2.3% on top, making your total rate between 5.9% and 7.6%.
  • Groceries, prescription medications, and medical equipment are exempt from sales tax in Virginia.
  • Clothing and shoes under $100 per item are exempt; items over $100 are taxed on the full amount.
  • Services like haircuts, repairs, and professional fees are generally not subject to sales tax unless they involve tangible goods.

What's Exempt From Virginia Sales Tax

Virginia exempts groceries and food intended for home consumption. This includes bread, milk, vegetables, meat, and other items you buy to cook at home. It does not include prepared foods, restaurant meals, or food sold hot for when ready consumption.

Prescription medications and certain medical devices are also exempt. This covers prescription drugs, insulin, diabetic supplies, and oxygen equipment. Over-the-counter medications like aspirin or cold medicine are taxed.

Clothing and shoes under $100 per item are exempt from tax. If a pair of shoes costs $85, you pay no tax. If they cost $120, you pay tax on the full $120, not just the amount over $100. This rule applies per item, not per purchase.

Clothing and the $100 Rule

The $100 clothing exemption is one of Virginia's most useful tax breaks, but it works in a specific way. Each individual item is measured against the $100 threshold. A shirt that costs $45 is fully exempt. A coat that costs $150 is fully taxed.

The exemption covers clothing, shoes, and accessories worn on the body — belts, hats, gloves, scarves. It does not cover handbags, luggage, or athletic equipment like skis or tennis rackets, even though you wear or use them. Fabric and patterns you buy to make clothing yourself are also taxed.

When you buy multiple items in one transaction, each is evaluated separately. If you buy three shirts for $30, $40, and $50, all three are exempt. If you buy one shirt for $120, it is taxed.

Services and What Gets Taxed

Most services are not subject to Virginia sales tax. A haircut, dental cleaning, car repair, or plumbing visit is not taxed. However, if the service involves selling you a tangible product, the product itself is taxed.

For example, a salon charges no tax for cutting your hair, but if you buy shampoo at the register, that shampoo is taxed. A mechanic charges no tax for labor, but the oil, filters, or parts they install are taxed. A tailor charges no tax for altering a garment, but if they sell you thread or buttons, those are taxed.

Online and Out-of-State Purchases

Online retailers must charge Virginia sales tax if they have a warehouse, office, or other physical location in the state, or if they meet the federal threshold for remote sellers. As of 2024, most large online retailers charge Virginia tax on orders shipped to Virginia addresses.

If you order from a seller with no Virginia presence and below the federal threshold, you may not see tax added at checkout. Virginia law technically requires you to pay use tax on those purchases when you file your state income tax return, but most individuals do not report this amount.

Local Tax Rates by Region

Virginia's 5.3% state tax is the same everywhere, but local rates vary significantly. Northern Virginia counties like Arlington and Fairfax add 1.7% and 1.7% respectively, pushing totals above 7%. The City of Richmond adds 1.5%, and Virginia Beach adds 1.5%.

Rural areas tend to have lower local rates. Some counties add only 0.6% or 0.7%. You can find your exact local rate by searching your city or county name plus "sales tax rate," or by checking the Virginia Department of Taxation website, which lists all 133 jurisdictions and their rates.

Special Cases and Exceptions

Certain items have their own rules. Electricity, gas, and water for residential use are taxed at a lower rate of 2% instead of the full sales tax. Telecommunications services are also taxed at 2%.

Motor vehicles, boats, and aircraft are subject to sales tax, but the rate and calculation differ from regular goods. Real estate and land sales are not subject to sales tax. Nonprofit organizations may be exempt from tax on certain purchases if they have the proper documentation.

Frequently Asked Questions

Do I pay sales tax on groceries in Virginia?

No. Unprepared food you buy to cook at home is exempt from sales tax. This includes produce, meat, dairy, and bread. Prepared foods, hot foods, and restaurant meals are taxed.

What happens if I buy clothing over $100?

The entire item is taxed. If a jacket costs $150, you pay sales tax on the full $150, not just the $50 over the limit. The $100 threshold is per item, so buying multiple cheaper items keeps them exempt.

Do I owe tax on items I buy online from out-of-state sellers?

If the seller has no Virginia location and is below the federal sales tax threshold, tax may not be charged at checkout. Virginia law requires you to report this as use tax on your state income tax return, though enforcement is limited for individual purchases.

Is sales tax the same everywhere in Virginia?

No. The state tax is always 5.3%, but your locality adds between 0.6% and 2.3%, making your total rate between 5.9% and 7.6% depending on where you live and shop.

Are haircuts and repairs taxed in Virginia?

No. Labor for services like haircuts, repairs, and professional work is not taxed. However, if the service includes selling you a product — like shampoo at a salon or parts at a repair shop — that product is taxed.