Virginia: Sales Tax Handbook
Virginia Sales Tax Rate
|State Sales Tax||Local Sales Tax Range||Average Local Tax||Average Combined Tax||Max Combined Tax|
|4.30%||1.00% - 2.70%||1.184%||5.484%||7%|
2018 Virginia Sales Tax Handbook
Virginia Table of Contents
- List of Local Sales Tax Rates
- Sales Tax Calculator
- Sales Tax Exemption Certificates
- Sales Tax Info For Businessowners
- Taxable vs. Non-Taxable Purchases
- Sales Tax on Cars & Vehicles
- More Information
Virginia's Sales Tax By The Numbers:
Virginia has a lower-than-average sales tax, including when local sales taxes from Virginia's 168 local tax jurisdictions are taken into account.
Rankings by Average State + Local Sales Tax:
Ranked 40th highest by combined state + local sales tax
Ranked 45th highest by per capita revenue from state + local sales taxes ($559 per capita)
Rankings by State Sales Tax Only:
Ranked 19th highest by state sales tax rate
Ranked 44th highest by per capita revenue from the statewide sales tax ($451 per capita)
Printable PDF Virginia Sales Tax Datasheet
Virginia has a statewide sales tax rate of 4.30%, which has been in place since 1921.
Municipal governments in Virginia are also allowed to collect a local-option sales tax that ranges from 1.00% to 2.70% across the state, with an average local tax of 1.184% (for a total of 5.484% when combined with the state sales tax). The maximum local tax rate allowed by Virginia law is 1.70%. You can lookup Virginia city and county sales tax rates here.
This page provides an overview of the sales tax rates and laws in Virginia. If you are a business owner and need to learn more about things like getting a sales tax permit, filing a sales tax return, or making tax-exempt purchases for resale see the Virginia Sales Tax Handbook's Table of Contents above.
What is exempt from sales taxes in Virginia?
Many states have special sales tax rates that apply to the purchase of certain types of goods, or fully exempt them from the sales tax altogether. Here's how Virginia taxes five types of commonly-exempted goods:
For more details on what types of goods are specifically exempt from the Virginia sales tax see Virginia sales tax exemptions. To learn more about what types of transactions are subject to the sales tax to begin with, see what purchases are taxable in Virginia? Taxation of vehicle purchases in particular are discussed in the page about Virginia's sales tax on cars.
Are services subject to sales tax in Virginia?
"Goods" refers to the sale of tangible personal property, which are generally taxable. "Services" refers to the sale of labor or a non-tangible benefit. In Virginia, specified services are taxable.
About the Virginia Sales Tax
The state of Virginia has relatively complex sales tax rate, and utilizes a flat state tax rate. In addition, there are local municipality tax rates, which will vary significantly depending on which jurisdiction you are in. An additional percentage is added to the state tax rate in certain areas.
Is the Virginia Sales Tax Destination-Based or Origin-Based?
Virginia is a origin-based sales tax state, which means sales tax rates are determined by the location of the vendor, not by the location of the buyer. The origin-based method of determining sales tax is less complicated for vendors than destination-based sales tax, because all in-state buyers are charged the same sales tax rate regardless of their location.
Is Virginia a Streamlined Sales Tax State?
Virginia is not a member of the Streamlined Sales and Use Tax Agreement. The SSUTA is an agreement adopted by about half of states that ensures that their sales tax laws are simplified to lower the costs associated with compliance.
Contact the Virginia Department of Taxation
The Virginia Sales Tax is administered by the Virginia Department of Taxation. You can learn more by visiting the sales tax information website at www.tax.virginia.gov.
Phone numbers for the Sales Tax division of the Department of Taxation are as follows:
- Local Phone: (804) 367-8037
Learn More: Our Book Recommendations
If you would like to learn more about how to manage your Virginia sales taxes, we recommend the following books:
Simplify Virginia sales tax compliance! We provide sales tax rate databases for businesses who manage their own sales taxes, and can also connect you with firms that can completely automate the sales tax calculation and filing process. Click here to get more information.
Virginia Sales Tax Rates by Zip Code:
Need an updated list of Virginia sales tax rates for your business? Download our Virginia sales tax database!