Virginia Sales Tax Rate, Rules & Filing (2026)

Virginia's combined statewide rate is 5.3%, made up of a 4.3% state rate and a mandatory 1% local rate. Regional add-ons raise the rate to 6% in Northern Virginia, Hampton Roads, and Central Virginia, to 6.3% in Charlotte, Danville, Gloucester, Halifax, Henry, Northampton, Patrick, and Pittsylvania, and to 7% in the Historic Triangle.

To find the combined rate for a specific address, use our US sales tax calculator.

Virginia economic nexus is triggered when your sales into the state exceed $100,000 or 200 separate transactions in the current or prior calendar year. Either threshold creates an obligation. Physical presence creates nexus immediately.

Virginia's marketplace facilitator law, codified at Virginia Code § 58.1-612.1, requires a marketplace facilitator to register, collect, and remit Virginia sales tax once it sells or facilitates more than $100,000 in annual gross revenue or 200 or more transactions to Virginia customers in the current or preceding calendar year. A facilitator meeting this threshold is treated as the dealer of record for facilitated sales and is generally the sole party subject to Department of Taxation audit on those transactions, though it may obtain a collection waiver in limited circumstances. A marketplace seller whose Virginia sales occur only through a registered, collecting facilitator generally does not need to separately register or collect on those marketplace sales, but must still register as a remote seller if its own direct sales into Virginia independently exceed the $100,000/200-transaction threshold.[9]

Virginia assigns monthly filing to most businesses. Returns are due the 20th of the month following the reporting period. A dealer discount is available to filers who file and pay on time. For the portal, return, and step-by-step, see our guide to filing Virginia sales tax online.

Virginia taxes groceries and essential personal hygiene products at a reduced 1% rate rather than the full rate. Prescription drugs and many medical devices are exempt. SaaS and electronically delivered software are not taxable in Virginia.

Virginia buyers give the seller Form ST-10 (Sales and Use Tax Certificate of Exemption) to buy tangible personal property tax-free for resale [5]. The buyer completes it and the seller keeps it on file to document the exempt sale [5].

For the official form, multistate certificate rules and expiry, see the Virginia resale certificate guide.

Late filing or payment carries a penalty of 6% of the tax due per month, up to a 30% maximum, with a $10 minimum. Interest accrues from the due date until paid. Our Virginia filing guide lists late filing penalties, interest, and what to do if you missed a return.

You must file a complete administrative appeal with the Tax Commissioner within 90 days of the date of assessment, a limit that is strictly enforced [6]. You can then appeal to the courts if unresolved [6].

• [1] Virginia Tax — Retail Sales and Use Tax (5.3% base, regional rates)

• [2] Virginia Tax — Remote Sellers Economic Nexus

• [3] Virginia Code 58.1-609.5 (SaaS and digital products exempt)

• [4] Virginia Tax — Grocery Tax (reduced 1% rate)

• [5] Virginia Tax — Form ST-10 (Resale Certificate of Exemption)

• [6] Virginia Tax — Administrative Appeals (90 days)

• [7] Virginia Tax — Sales Tax Holiday

• [8] Virginia Tax — Register a Business

• [9] Virginia Code § 58.1-612.1 — Marketplace Facilitators

Verified July 2026 against Virginia Department of Taxation published guidance.

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