Virginia charges a 5.3% state sales tax on most purchases

Virginia's base state sales tax rate is 5.3%. When you buy something at a store, restaurant, or online retailer that ships to Virginia, you pay this tax on top of the listed price. Some cities and counties add a local sales tax on top of the state rate, so your total can be higher depending on where you live.

The state collects this tax through retailers—the store or business charges you at checkout and sends the money to Virginia's Department of Taxation. You do not pay the state directly. If you buy something online from an out-of-state seller, Virginia law requires that seller to collect and send the tax if they have a physical presence in the state or meet certain sales thresholds, though enforcement varies.

Key Takeaways

  • Virginia's state sales tax is 5.3%, and many localities add 0.5% to 2.5% more, making your total tax rate between 5.3% and 7.8% depending on your city or county.
  • Groceries, prescription medications, and medical equipment are exempt from sales tax in Virginia.
  • Clothing and shoes under $100 per item are not taxed, but items over that threshold are taxed in full.
  • Services like haircuts, repairs, and professional fees are generally not subject to sales tax unless they are bundled with a taxable product.

Local sales tax rates vary by city and county

On top of the 5.3% state rate, Virginia allows cities and counties to add their own local sales tax. Most localities charge between 0.5% and 2.5% additional tax. This means your actual sales tax rate depends on where you are shopping, not where you live.

For example, Arlington County adds 2.375% to the state rate, bringing the total to 7.675%. Fairfax County adds 1.5%, making the total 6.8%. Some smaller counties add only 0.5%, keeping the total at 5.8%. If you shop near a county line, the tax you pay changes the moment you cross it. You can find your locality's exact rate on the Virginia Department of Taxation website or by calling your local tax assessor's office.

What is not taxed in Virginia

Virginia exempts several categories of goods and services from sales tax. Groceries—food you buy to cook at home—are not taxed. This includes bread, milk, vegetables, meat, and canned goods. However, prepared foods, restaurant meals, and items like candy, soda, and hot deli items are taxed.

Prescription medications are exempt, but over-the-counter drugs like aspirin and cold medicine are taxed. Medical equipment such as wheelchairs, hearing aids, and diabetic supplies are also exempt. Clothing and shoes under $100 per item are not taxed—but if a single item costs $100 or more, the entire purchase is taxed. A pair of shoes for $99 is tax-free; a pair for $105 is fully taxed.

Services like haircuts, plumbing repairs, accounting, and legal information are generally not taxed in Virginia. However, if a service is bundled with a product—for example, installation labor included in the price of new flooring—the entire charge may be taxed.

How to calculate what you will pay

To find your total sales tax, add your state rate (5.3%) to your local rate. If you live in Richmond, the city adds 1.5%, so your total is 6.8%. If you live in Charlottesville, the city adds 2%, so your total is 7.3%.

Once you know your rate, multiply the price of a taxable item by that percentage. A $50 shirt in Richmond costs $50 × 0.068 = $3.40 in tax, for a total of $53.40. A $50 shirt in Charlottesville costs $50 × 0.073 = $3.65 in tax, for a total of $53.65. Remember that groceries, prescription drugs, and items under $100 do not trigger this calculation—you pay the listed price with no tax added.

Sales tax on online and mail orders

When you order online from a major retailer like Amazon, Walmart, or Target, Virginia law requires them to collect and send sales tax to the state. You pay the tax at checkout, calculated for the Virginia address where the item will be delivered. The retailer handles the collection and payment; you do not need to do anything.

Smaller online sellers may not collect Virginia sales tax, though the law technically requires them to. If you buy from a small business that does not collect tax, you are not required to track and pay it yourself—Virginia does not have a use tax reporting requirement for individual consumers. However, if you are a business owner buying items for resale or business use, different rules explore and you should contact the Department of Taxation.

Tax-free shopping days and special periods

Virginia does not have a permanent annual tax-free shopping day like some states do. However, the state occasionally runs temporary tax-free periods for specific items or in response to natural disasters. These are announced by the Governor's office and the Department of Taxation, usually with short notice.

If you hear about a tax-free period, check the official Virginia Department of Taxation website to confirm the dates and which items may have access to. These periods are rare and typically last only a few days, so they are not something to plan around regularly.

Frequently Asked Questions

Do I pay sales tax on groceries in Virginia?

No. Unprepared food you buy to cook at home—bread, milk, vegetables, meat, eggs, and canned goods—is not taxed. But prepared foods like deli items, hot foods, candy, and soda are taxed.

Are clothes and shoes taxed in Virginia?

Clothing and shoes under $100 per item are not taxed. If a single item costs $100 or more, the entire purchase is taxed. A $99 jacket is tax-free; a $105 jacket is fully taxed.

What is the sales tax rate where I live?

Virginia's state rate is 5.3%. Your total rate depends on your city or county's local addition, which ranges from 0.5% to 2.5%. You can find your exact rate on the Virginia Department of Taxation website or by contacting your local tax assessor.

Do I have to pay sales tax on services like haircuts or repairs?

No. Most services in Virginia are not taxed. Haircuts, plumbing repairs, and professional fees are tax-free. However, if labor is bundled with a product—like installation included in a flooring purchase—the entire charge may be taxed.

Do online retailers collect Virginia sales tax?

Major online retailers are required to collect and send Virginia sales tax. You pay it at checkout, calculated for your delivery address. Smaller sellers may not collect it, but you are not required to track and pay it yourself as an individual consumer.