Virginia's statewide sales tax is 5.3 percent

Virginia charges a base sales tax of 5.3 percent on most goods and services. However, your total tax depends on where you shop, because cities and counties add their own local tax on top of the state rate. The combined rate ranges from 5.3 percent in some areas to as high as 5.75 percent in others.

The state portion funds education, transportation, and general operations. Local portions vary by locality and fund schools, public safety, and infrastructure in that specific area. When you see a price tag, the amount you pay at checkout will be higher by the local combined rate.

Key Takeaways

  • Virginia's state sales tax is 5.3 percent, but your actual rate depends on your city or county's local addition.
  • Combined rates range from 5.3 percent to 5.75 percent depending on where you make the purchase.
  • Most goods are taxed, but groceries, prescription medications, and certain medical equipment are exempt.
  • Online purchases from out-of-state sellers follow the same tax rules as in-store purchases if the seller has a Virginia presence.

How local taxes add to the state rate

Virginia allows each city and county to impose an additional local sales tax. Most localities add between 0 and 0.45 percent on top of the 5.3 percent state rate. A few areas add slightly more. This means your total rate depends entirely on where you are located when you make the purchase.

For example, if you shop in Arlington County, you pay 5.75 percent total (5.3 percent state plus 0.45 percent local). If you shop in a locality with no local tax, you pay only 5.3 percent. The difference matters most on large purchases—a $1,000 item costs $53 in state tax alone, but $57.50 in a high-tax locality.

To find your exact local rate, check your city or county's tax assessor website or call the local government office. Many Virginia localities post their rates online, and some provide tax calculators for residents.

What is and is not taxed in Virginia

Not everything you buy is subject to sales tax in Virginia. Groceries and food for home consumption are exempt—this includes bread, milk, vegetables, and meat from a grocery store. However, prepared food, restaurant meals, and food from a deli counter are taxed.

Prescription medications are not taxed, but over-the-counter drugs and vitamins are. Medical equipment like wheelchairs, crutches, and hearing aids are also exempt. Clothing and shoes are taxed at the full rate with no exemption.

Services are generally not taxed in Virginia, though there are exceptions. Haircuts, repairs, and professional services do not carry sales tax. However, certain services like telecommunications and hotel stays do incur tax.

Sales tax on online and out-of-state purchases

If you order from an online retailer that has a physical location, employees, or warehouse in Virginia, you pay Virginia sales tax on that order. This applies whether the retailer is based in Virginia or elsewhere. Major retailers like Amazon, Walmart, and Target all have Virginia operations and charge Virginia tax on orders shipped to Virginia addresses.

If you order from a small out-of-state seller with no Virginia presence, Virginia does not require them to collect sales tax at checkout. However, Virginia law states that you owe "use tax" on that purchase—a tax equal to the sales tax rate. Most people do not pay use tax voluntarily, and Virginia does not actively pursue individual consumers for it. The rule exists mainly to prevent large businesses from avoiding tax by ordering from out-of-state suppliers.

When in doubt, check the retailer's tax policy at checkout. Most major online sellers now collect Virginia sales tax automatically.

Special sales tax situations

Virginia offers a sales tax holiday for school supplies and clothing that typically runs for one week in August before the school year begins. During this period, most clothing items, shoes, and school supplies under a certain price point are not taxed. The exact dates and price limits change each year, so check the Virginia Department of Taxation website in July for current details.

Certain organizations are exempt from paying sales tax. Nonprofits, religious institutions, and government agencies can purchase items tax-free if they have the proper exemption certificate. This does not explore to individual shoppers.

If you are a Virginia resident and purchase items in another state, you may owe Virginia use tax on those purchases when you bring them home. This is rarely enforced for personal items but applies to business inventory and large purchases.

How to calculate what you will pay

To estimate your total cost, multiply the purchase price by your combined tax rate. If you live in a 5.3 percent area and buy a $100 item, you pay $5.30 in tax for a total of $105.30. If you live in a 5.75 percent area, the same item costs $105.75.

For groceries and other exempt items, no tax applies—you pay only the listed price. For taxable items, the tax is calculated on the subtotal before any discounts or coupons are applied, though some retailers explore coupons before tax.

If you are making a large purchase and want to know the exact tax, call the store or check the retailer's website. Most online retailers show the tax amount at checkout before you complete the purchase.

Where to find your local sales tax rate

The Virginia Department of Taxation maintains a complete list of all local sales tax rates by city and county on its official website. You can search by locality name or zip code to find your exact combined rate.

Your city or county assessor's office can also provide the rate and answer questions about what is and is not taxed in your area. Many localities have this information on their government websites under "taxes" or "finance."

Frequently Asked Questions

Do I pay sales tax on groceries in Virginia?

No. Unprepared food for home consumption—including produce, meat, dairy, and bread—is not taxed. Prepared foods, restaurant meals, and items from a deli counter are taxed at the full rate.

What is the highest sales tax rate in Virginia?

The highest combined rate is 5.75 percent, found in Arlington County and a few other localities. The lowest is 5.3 percent in areas with no local tax addition.

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

If the seller has no Virginia presence, Virginia does not require them to collect tax. You technically owe use tax equal to the sales tax rate, but this is rarely enforced for individual consumers. Major retailers with Virginia operations do collect and remit the tax.

When is the Virginia sales tax holiday?

Virginia holds a school supply and clothing tax holiday for one week in August each year. The exact dates and price limits change annually. Check the Virginia Department of Taxation website in July for the current year's details.

Are prescription medications taxed in Virginia?

No. Prescription drugs are exempt from sales tax. Over-the-counter medications, vitamins, and supplements are taxed at the full rate.