# Virginia Sales Tax Guide (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/virginia
Published: September 22, 2026

Virginia's 5.3% combined rate rises to 6%–7% in some regions. Economic nexus starts at $100,000 or 200 transactions.

- **SaaS:** Exempt
- **Clothing:** Taxable
- **Groceries:** Taxable
- **Digital Goods:** Exempt

- **Effective date::** 
- **Scheduled change::** 

## Key Takeaways

Virginia's combined state and statewide local rate is 5.3% (4.3% state plus 1% local), with regional add-ons reaching 6% to 7% [1]. You have economic nexus once sales into Virginia exceed $100,000 or 200 separate transactions in the current or prior calendar year [2]. SaaS and electronically delivered software and digital products are not taxable, groceries are taxed at a reduced 1% rate, and clothing is taxable [3][4]. File an administrative appeal within 90 days of an assessment [6].

## Taxability Snapshot

## Sales Tax Rates

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.

| Region | Combined rate | Scope |
| --- | --- | --- |
| Statewide base | 5.30% | Most of Virginia |
| Northern Virginia | 6.00% | NoVA localities |
| Hampton Roads | 6.00% | Hampton Roads |
| Central Virginia | 6.00% | Richmond region |
| 6.3% localities | 6.30% | Charlotte, Danville, Gloucester, Halifax, Henry, Northampton, Patrick, Pittsylvania |
| Historic Triangle | 7.00% | Williamsburg area |

To find the combined rate for a specific address, use our [US sales tax calculator](/us-sales-tax-calculator).

## Registration or Nexus Threshold

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.

## Marketplace Facilitator Law

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]

## Filing Frequency & Deadlines

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.

#### Exemptions

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.

## Resale & Exemption Certificates

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].

## Penalties

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.

## Audits & Appeals

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].

## Sources

- [1] [Virginia Tax — Retail Sales and Use Tax (5.3% base, regional rates)](https://www.tax.virginia.gov/retail-sales-and-use-tax)

- [2] [Virginia Tax — Remote Sellers Economic Nexus](https://www.tax.virginia.gov/remote-sellers-marketplace-facilitators-economic-nexus)

- [3] [Virginia Code 58.1-609.5 (SaaS and digital products exempt)](https://law.lis.virginia.gov/vacode/58.1-609.5/)

- [4] [Virginia Tax — Grocery Tax (reduced 1% rate)](https://www.tax.virginia.gov/grocery-tax)

- [5] [Virginia Tax — Form ST-10 (Resale Certificate of Exemption)](https://www.tax.virginia.gov/sites/default/files/taxforms/exemption-certificates/any/st-10-any.pdf)

- [6] [Virginia Tax — Administrative Appeals (90 days)](https://www.tax.virginia.gov/administrative-appeals)

- [7] [Virginia Tax — Sales Tax Holiday](https://www.tax.virginia.gov/virginia-sales-tax-holiday)

- [8] [Virginia Tax — Register a Business](https://www.tax.virginia.gov/register-business-virginia)

- [9] [Virginia Code § 58.1-612.1 — Marketplace Facilitators](https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-612.1/)

Verified July 2026 against Virginia Department of Taxation published guidance.

## Frequently Asked Questions

### What is the Virginia sales tax rate in 2026?

A combined 5.3% across most of Virginia, rising to 6% in Northern Virginia, Hampton Roads, and Central Virginia, 6.3% in Charlotte, Danville, Gloucester, Halifax, Henry, Northampton, Patrick, and Pittsylvania, and 7% in the Historic Triangle.

### What is Virginia's economic nexus threshold?

$100,000 in sales or 200 separate transactions into Virginia in the current or prior calendar year. Either one triggers nexus.

### Is SaaS taxable in Virginia?

No. Virginia does not tax SaaS or electronically delivered software.

### Are groceries taxed in Virginia?

Yes, but at a reduced 1% rate. Groceries and essential personal hygiene products are taxed at 1% rather than the full rate.

### When are Virginia sales tax returns due?

The 20th of the month following the reporting period; on-time filers may take a dealer discount.

### What is the penalty for late Virginia sales tax?

6% of the tax due per month, up to 30% (minimum $10), plus interest.

## Related Reading

- [How Alcohol Tax in Virginia Affects E-commerce Sales of Alcohol](/blog/alcohol-tax-in-virginia)

- [Understanding Sales Tax on Digital Products in Virginia: A Guide for Businesses](/blog/sales-tax-on-digital-products-in-virginia-2025)

- [A Quick Look at Sales Tax on Digital Products in Virginia](/blog/sales-tax-on-digital-products-in-virginia)

## US Sales Tax Calculator