Virginia's statewide sales tax is 5.3 percent, but your actual rate depends on where you shop
Virginia has a base sales tax rate of 5.3 percent, but most counties and cities add their own local tax on top of that. Your total rate ranges from 5.3 percent in a few localities to as high as 5.75 percent in others. The rate that applies to your purchase depends on the address where the sale happens, not where you live.
When you buy something in a store or online with local delivery, the merchant charges the tax rate for that location. If you order online from out of state and it ships to your Virginia address, Virginia tax applies only if the seller has a physical presence in the state or meets federal nexus requirements. Most large retailers now collect Virginia tax on online orders.
Key Takeaways
- Virginia's state sales tax is 5.3 percent, but local taxes add 0 to 0.45 percent depending on your county or city.
- Your total sales tax rate is determined by the location where you make the purchase, not your home address.
- Most Virginia counties have a local tax rate of 0.225 percent or 0.3 percent, but a few have no local tax at all.
- Groceries, prescription medications, and certain medical equipment are exempt from Virginia sales tax.
- Online purchases are subject to Virginia sales tax if the seller has nexus in the state, which includes most major retailers.
How local taxes are added to the state rate
Virginia allows each county and city to impose its own local sales tax on top of the state rate. Most localities charge either 0.225 percent or 0.3 percent, but a handful charge 0.45 percent. A few localities—including parts of the Northern Neck region—have no local tax, so the rate stays at 5.3 percent.
The combined rate is what you pay at checkout. For example, if you shop in Arlington County, the state rate of 5.3 percent plus the local rate of 0.3 percent equals 5.6 percent total. If you shop in Fairfax County, it is 5.3 percent plus 0.3 percent, also 5.6 percent. But if you shop in a locality with no local tax, you pay only 5.3 percent.
To find your exact rate, look up your county or city on the Virginia Department of Taxation website, or ask the cashier or merchant. Many online retailers display the tax rate before you complete your purchase.
What is and is not taxed in Virginia
Not everything you buy in Virginia is subject to sales tax. Groceries—including meat, produce, dairy, and packaged foods meant to be eaten at home—are exempt. Prepared food, restaurant meals, and food eaten on premises are taxed.
Prescription medications are exempt, but over-the-counter drugs and vitamins are taxed. Medical equipment prescribed by a doctor, such as wheelchairs, walkers, and diabetic supplies, is also exempt. Clothing and shoes are taxed in Virginia, with no exemption for children's clothing.
Services are generally not taxed in Virginia, with some exceptions. Haircuts, repairs, and professional services do not have sales tax. However, certain services like pest control and telecommunications may be subject to different tax rules.
Sales tax rates by major Virginia localities
| Locality | Local Rate | Total Rate |
|---|---|---|
| Arlington County | 0.3% | 5.6% |
| Fairfax County | 0.3% | 5.6% |
| Henrico County | 0.3% | 5.6% |
| Richmond City | 0.3% | 5.6% |
| Virginia Beach City | 0.3% | 5.6% |
| Loudoun County | 0.225% | 5.525% |
| Prince William County | 0.225% | 5.525% |
| Charlottesville City | 0.45% | 5.75% |
This table shows the rates in Virginia's largest population centers. Smaller counties and cities may have different rates. The Virginia Department of Taxation maintains a complete list of all locality rates on its website.
The difference between the highest and lowest combined rates in Virginia is less than half a percent. Even in Charlottesville, which has the highest local rate at 0.45 percent, the total is still lower than the state rate alone in several neighboring states.
How to verify the tax rate where you shop
The easiest way to find your local sales tax rate is to enter your address or zip code into the Virginia Department of Taxation's sales tax rate lookup tool. You can also call the department directly or contact your county or city tax assessor's office.
When you shop online, the retailer should display the tax rate before you complete your purchase. If you are unsure whether tax applies to a specific item, ask the merchant or check the Virginia Department of Taxation website for exemption details. Keep your receipts if you need to track sales tax paid for business purposes or other reasons.
When sales tax changed in Virginia
Virginia's state sales tax rate has been 5.3 percent since 2004. Before that, it was 5 percent. Local rates have changed over time as individual counties and cities have adjusted their taxes, but the state rate has remained stable for nearly two decades.
If you are planning a budget or comparing prices across states, remember that Virginia's combined rate is lower than many neighboring states. North Carolina's state rate is 4.75 percent but local rates can push it higher. Maryland's state rate is 6 percent. West Virginia's is 6 percent. Delaware has no sales tax at all.
Frequently Asked Questions
Do I pay Virginia sales tax on online purchases?
Yes, if the seller has a physical presence in Virginia or meets federal nexus requirements, which most large retailers do. You pay the sales tax rate for the address where the item is delivered. Some smaller online sellers may not collect Virginia tax, but you may owe use tax on your Virginia income tax return if the seller did not charge it.
Are groceries taxed in Virginia?
No. Unprepared food meant to be eaten at home—including meat, produce, bread, and canned goods—is exempt from sales tax. Prepared foods, restaurant meals, and food eaten on premises are taxed. Hot food from a deli counter is typically considered prepared food and is taxed.
What is the difference between sales tax and use tax?
Sales tax is charged by the merchant at the point of sale. Use tax is a tax you owe on purchases where sales tax was not charged—usually out-of-state purchases. Virginia residents are required to report and pay use tax on their income tax return if applicable, though most people do not.
Is clothing taxed in Virginia?
Yes. Virginia taxes all clothing and shoes, including children's clothing. There is no exemption based on the age of the wearer or the type of garment. This is different from some other states that exempt children's clothing.
How often do Virginia sales tax rates change?
The state rate of 5.3 percent has not changed since 2004. Local rates can change when a county or city votes to adjust its tax, but this does not happen often. Check the Virginia Department of Taxation website if you think a rate may have changed in your area.