Virginia's statewide sales tax is 5.3 percent, but your actual rate depends on where you shop

Virginia charges a base sales tax of 5.3 percent on most purchases. However, many localities add their own tax on top of that, bringing your total to between 5.3 and 5.75 percent depending on which county or city you're in. The state collects the base 5.3 percent; your locality keeps any additional amount it has voted to impose.

This means a $100 purchase costs you $105.30 in state tax alone in some areas, but $105.75 in others. The difference matters most on large purchases — a $1,000 appliance costs $53 in state tax in low-tax areas but $57.50 in high-tax areas.

Key Takeaways

  • Virginia's base sales tax is 5.3 percent statewide, but 29 localities add an extra 0.25 percent for a total of 5.55 or 5.75 percent.
  • Grocery store food, prescription medications, and medical equipment are exempt from sales tax in Virginia.
  • You pay sales tax based on where the seller is located, not where you live, so buying in a low-tax county saves money on large purchases.
  • Online purchases from Virginia sellers are subject to Virginia sales tax; out-of-state sellers follow different rules depending on their size and structure.

Which Virginia counties charge extra local sales tax

Twenty-nine Virginia localities have voted to add 0.25 percent local sales tax on top of the state's 5.3 percent, bringing their total to 5.55 percent. These include Arlington, Alexandria, Falls Church, Fairfax County, Loudoun County, Prince William County, and Henrico County — most of the Northern Virginia and Richmond metro areas.

Some localities have voted to add 0.45 percent instead, creating a total rate of 5.75 percent. These are fewer in number but include some high-population areas. You can find your exact rate by entering your address on the Virginia Department of Taxation website or by calling your local tax assessor's office.

The local portion funds schools, transportation, and other services in that county or city. When you move between counties or shop across county lines, the rate changes at the border.

What is and is not taxed in Virginia

Food you buy at a grocery store is not taxed in Virginia. This includes bread, milk, vegetables, meat, and frozen meals. However, prepared food — restaurant meals, deli hot foods, and items from a food court — is taxed at the full rate.

Prescription medications and certain medical devices are also exempt. Over-the-counter medicines like aspirin and cold medicine are taxed, but prescription drugs are not. Durable medical equipment such as wheelchairs and oxygen tanks is exempt when prescribed by a doctor.

Clothing and shoes are taxed in Virginia, unlike in some neighboring states. Books, newspapers, and magazines are taxed. Gasoline is taxed separately as a fuel tax, not as part of sales tax.

How sales tax works on online and out-of-state purchases

If you order from a Virginia-based online seller, you pay Virginia sales tax based on the seller's location. If you order from an out-of-state seller that has a physical presence in Virginia — a warehouse, office, or employees — that seller must collect Virginia sales tax. Most large retailers like Amazon, Walmart, and Target do this.

Small out-of-state sellers with no Virginia presence may not collect Virginia sales tax at checkout. However, Virginia residents are technically responsible for paying "use tax" on those purchases when filing their state income tax return. In practice, few people report these purchases, and the state does not actively pursue individual cases.

If you buy something in person while traveling to another state, you pay that state's tax at the register. You do not owe Virginia tax on it when you bring it home.

Sales tax on vehicles, real estate, and services

Cars, motorcycles, and boats are subject to sales tax in Virginia, calculated on the purchase price. The tax is collected when you register the vehicle with the Department of Motor Vehicles, not at the dealership. If you buy a used car from a private seller, you still owe tax when you register it.

Real estate — land and buildings — is not subject to sales tax. Instead, you pay a transfer tax when the deed changes hands, which varies by locality.

Most services are not taxed in Virginia. Haircuts, car repairs, plumbing, and medical services are tax-free. However, some specific services like pest control and certain telecommunications services are taxed.

How to find your exact local sales tax rate

The fastest way is to visit the Virginia Department of Taxation website and use their sales tax rate lookup tool. Enter your address or zip code, and it will show you the exact rate for your location, including any local additions.

You can also call your county or city tax assessor's office directly. They can tell you the rate and explain what local services the additional tax funds. If you shop in multiple counties, ask for the rates in each one — the difference adds up on big purchases.

Retailers are required to display the tax rate at checkout, either on the receipt or on signage. If you see a different rate than expected, ask the cashier or check your receipt to confirm.

Frequently Asked Questions

Do I pay Virginia sales tax if I buy something online from out of state?

Only if the seller has a physical presence in Virginia or is large enough to be required to collect it. Small out-of-state sellers may not charge you Virginia tax at checkout. Technically you owe use tax on those purchases when you file your Virginia income tax return, but enforcement is minimal for individual purchases.

Is clothing taxed in Virginia?

Yes. Virginia taxes clothing and shoes at the full sales tax rate, unlike some neighboring states. A $50 shirt costs you $2.65 to $3.88 in tax depending on your locality.

What if I buy groceries and restaurant food on the same receipt?

The store separates them. Grocery items ring up tax-free; prepared foods and drinks are taxed. If you buy a rotisserie chicken and a salad from the deli, both are taxed because they are prepared foods, even though they came from the grocery store.

Do I owe sales tax when I buy a used car from a private person?

You do not pay tax to the seller, but you owe it to Virginia when you register the vehicle with the Department of Motor Vehicles. The tax is calculated on the purchase price you report on the registration form.

Can I get a refund on sales tax if I return something?

Yes. When you return an item for a refund, the store refunds the tax along with the purchase price. If you exchange it for something else, the tax adjusts based on the new item's price.