Virginia's Sales Tax Rate
Virginia's state sales tax is 5.75 percent. This rate applies to most goods and services you buy in the state. However, your total tax bill may be higher because Virginia cities and counties can add their own local sales tax on top of the state rate, ranging from 0.5 percent to 2.5 percent depending on where you shop.
The combined rate you actually pay depends on your location. For example, if you shop in Arlington County, you pay 5.75 percent state tax plus 1.5 percent local tax, for a total of 7.25 percent. In Charlottesville, the combined rate is 6.75 percent. You can find your specific local rate by entering your address on the Virginia Department of Taxation website or by asking a cashier at checkout.
Key Takeaways
- Virginia's state sales tax is 5.75 percent, but your actual rate includes local taxes that vary by city and county.
- Local sales taxes in Virginia range from 0.5 percent to 2.5 percent, making combined rates between 6.25 percent and 8.25 percent depending on where you live.
- Groceries, prescription medications, and certain medical equipment are exempt from Virginia sales tax.
- The Virginia Department of Taxation website has a tool to look up the exact combined rate for your address.
What Gets Taxed and What Doesn't
Not everything you buy in Virginia is subject to sales tax. Groceries — food you prepare at home — are not taxed. This includes bread, milk, vegetables, meat, and frozen meals you cook yourself. Restaurant meals and prepared foods are taxed, even if you take them home.
Prescription medications are exempt from sales tax in Virginia. Over-the-counter medicines like cold medicine or pain relievers are taxed. Medical equipment such as wheelchairs, walkers, and hearing aids are also exempt when prescribed by a doctor.
Clothing and shoes under $110 are exempt from Virginia sales tax. If a single item costs $110 or more, the entire purchase is taxed. This applies to both new and used clothing. Services like haircuts, repairs, and labor are generally taxed, though some professional services have different rules.
Local Sales Tax Variations Across Virginia
Virginia's 95 counties and independent cities each set their own local sales tax rate within state limits. The lowest combined rates are around 6.25 percent in some rural areas, while urban centers like Northern Virginia often have combined rates of 7.25 percent or higher.
If you shop near a county or city border, the rate you pay depends on where the store is located, not where you live. A store in Arlington charges Arlington's rate; a store just across the line in Fairfax charges Fairfax's rate. Online purchases are more complex — Virginia taxes remote sales based on where the item is shipped, so you pay the tax rate of your delivery address.
How Sales Tax Is Calculated at Checkout
Sales tax is calculated on the subtotal before any discounts are applied. If you have a coupon that reduces the price, the tax is calculated on the reduced amount. If you buy multiple items, each taxable item is taxed individually, though the total appears as one line on your receipt.
Some stores round the total to the nearest cent. If your tax comes to $7.634, the store rounds to $7.63. This rounding is legal in Virginia and happens at the register, not on individual items. You do not need to do any math yourself — the register handles it automatically.
Sales Tax on Services and Digital Goods
Virginia taxes many services that other states do not. Haircuts, dry cleaning, car repairs, and plumbing work are all subject to sales tax. Pest control, landscaping, and home cleaning services are taxed. The tax applies to the labor charge, not just materials.
Digital goods like e-books, streaming subscriptions, and downloaded software are taxed in Virginia. If you buy a digital subscription to a magazine or music service, you pay Virginia sales tax on that purchase. This applies whether you live in Virginia or are a visitor — the tax is based on your billing address.
Who Collects and Where the Money Goes
Retailers collect sales tax at the point of sale and send it to Virginia's Department of Taxation. The state keeps the 5.75 percent state portion and distributes the local portion to the city or county where the sale occurred. This happens monthly or quarterly depending on the retailer's size and sales volume.
The local portion funds schools, roads, public safety, and other services in your area. Because rates vary by location, communities with higher local tax rates generate more revenue for their specific services. This is why some areas have better-funded schools or newer infrastructure — they have chosen to set higher local sales tax rates.
Frequently Asked Questions
Do I pay Virginia sales tax if I buy something online and have it shipped to Virginia?
Yes. Virginia taxes remote sales based on your delivery address. If you order something online and have it shipped to your Virginia home, you pay Virginia sales tax at the rate for your location. This applies whether you order from a Virginia company or an out-of-state seller.
Are used items subject to sales tax in Virginia?
Used items are generally taxed the same way as new items. Used clothing under $110 is exempt, just like new clothing. Used furniture, electronics, and appliances are taxed. Used cars have a different tax structure based on the sale price and are handled separately from regular sales tax.
What if I buy something in one Virginia city and use it in another?
You pay the sales tax rate where you make the purchase, not where you use the item. If you buy something in Alexandria and drive it to Richmond, you paid Alexandria's rate at checkout. You do not owe additional tax to Richmond.
Is there a Virginia sales tax on groceries if I buy them at a restaurant supply store?
If you buy unprepared groceries — items you will cook at home — they are not taxed, even at a restaurant supply store. If you buy prepared or ready-to-eat food, it is taxed. The distinction is whether you are buying ingredients or finished meals.
How do I find out the exact sales tax rate for my address?
Visit the Virginia Department of Taxation website and use their sales tax rate lookup tool. Enter your street address, city, and zip code, and it will show your combined state and local rate. You can also call the department or ask a local retailer.