Virginia Sales Tax on Occasional Sales Virginia: Sales Tax Handbook


Are Occasional Sales subject to sales tax?

While Virginia's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of occasional sales in Virginia, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in Virginia.

General Occasional Sales
In the state of Virginia, the law includes exemption provisions for a retailer selling property, so long as the transaction is not in the regular course of business.

Motor Vehicles
In the state of Virginia, items are exempt from general sales and use tax, but subject to separate tax.

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