Virginia's statewide sales tax is 5.3 percent

Virginia charges a 5.3 percent sales tax on most goods and services you buy. This is the base rate set by the state. However, your actual tax at checkout may be higher because most Virginia cities and counties add their own local tax on top of the state rate. Local rates range from 0.5 percent to 2.3 percent, so the total you pay depends on where you shop.

The combined rate matters because it changes what you owe. If you buy something for $100 in Arlington County, you pay more tax than if you buy the same item in a county with a lower local rate. Knowing your local rate helps you understand your receipt and budget for purchases.

Key Takeaways

  • Virginia's state sales tax is 5.3 percent, but your total tax rate includes a local add-on that varies by city or county.
  • Combined rates across Virginia range from 5.8 percent to 7.6 percent depending on where you live.
  • Groceries, prescription medications, and some medical equipment are exempt from sales tax in Virginia.
  • You can find your exact local rate by entering your address on the Virginia Department of Taxation website or asking a retailer.

How local taxes are added to the state rate

Virginia allows cities and counties to impose their own sales tax on top of the state's 5.3 percent. This local tax goes directly to the city or county government, not to the state. The local rate you pay depends entirely on where the sale happens — the location of the store, not where you live.

For example, Arlington County adds 2.3 percent, making the combined rate 7.6 percent. Fairfax County adds 1.3 percent for a combined rate of 6.6 percent. Some rural counties add only 0.5 percent, bringing the total to 5.8 percent. If you shop near a county line, you may notice the tax difference between stores on opposite sides of the border.

What is and is not taxed in Virginia

Not everything you buy is subject to sales tax. Groceries — food you cook at home — are not taxed. This includes bread, milk, vegetables, meat, and canned goods. Restaurant meals and prepared foods are taxed, even if you take them home.

Prescription medications are exempt from sales tax. Over-the-counter medicines like aspirin and cold remedies are taxed. Medical equipment such as wheelchairs, walkers, and diabetic supplies may be exempt, but the rules depend on the specific item and how it is classified.

Clothing is taxed in Virginia, including shoes and accessories. Services like haircuts, repairs, and labor are generally not taxed, though some specific services have different rules. If you are unsure whether a particular item is taxed, ask the cashier or check the Virginia Department of Taxation website.

Finding your exact local sales tax rate

The Virginia Department of Taxation maintains a searchable database of all local rates. You can visit their website, enter your address or city name, and see the exact combined rate for that location. This takes less than a minute and gives you the precise number that applies to your purchases.

If you do not have internet access, you can call your local tax assessor's office or ask a retailer in your area. Most stores know their local rate and can tell you when ready. Your receipt also shows the tax rate applied, so you can check it there.

Why rates differ between counties

Each Virginia locality sets its own tax rate based on its budget needs and local decisions. Counties and cities that need more revenue for schools, roads, or services may set a higher rate. Rural areas with lower populations sometimes set lower rates. There is no state rule requiring all localities to charge the same amount — each has the power to decide.

This means two people buying the same item for the same price in different counties will pay different amounts of tax. It is one reason why some people shop strategically near county lines, though the difference is usually small unless you are buying something expensive.

Sales tax on online and mail orders

Virginia requires online retailers to collect and send sales tax on purchases shipped to Virginia addresses, just as if you bought the item in a store. This applies whether you order from a Virginia company or an out-of-state seller. The tax rate applied is based on the delivery address, not where the seller is located.

If a retailer does not collect tax at checkout, you may owe it when you file your Virginia income tax return, though most people do not report this. The law changed in recent years to require more online sellers to collect tax upfront, so most major retailers now do this automatically.

Frequently Asked Questions

Is the 5.3 percent rate the same everywhere in Virginia?

No. The 5.3 percent is the state rate only. Your total tax includes a local add-on that ranges from 0.5 percent to 2.3 percent depending on your city or county. Combined rates range from 5.8 percent to 7.6 percent across the state.

Do I pay sales tax on groceries?

No. Food you buy to cook at home — bread, milk, vegetables, meat, canned goods — is not taxed. Restaurant meals and prepared foods are taxed, even if you take them home.

How do I find the exact rate for my area?

Visit the Virginia Department of Taxation website and use their rate lookup tool, or call your local tax assessor's office. You can also ask a cashier at any store in your area — they know the local rate.

Do I owe sales tax on items I buy online?

Yes. Virginia requires online retailers to collect sales tax on orders shipped to Virginia addresses. The rate applied is based on your delivery address. If a seller does not collect it, you may owe it on your tax return.

Are prescription drugs taxed?

No. Prescription medications are exempt from sales tax. Over-the-counter medicines like aspirin and cough syrup are taxed.