Virginia's statewide sales tax is 5.3%, but your actual rate depends on where you shop
Virginia has a base sales tax rate of 5.3%, but that is not what you pay at checkout in most places. Cities and counties in Virginia can add their own local sales tax on top of the state rate, so the total you owe ranges from 5.3% to 6.3% depending on your location. A $100 purchase costs $103 in some Virginia counties and $106.30 in others — a real difference that compounds across groceries, clothing, and larger purchases.
The state collects its 5.3% and sends a portion to localities. Local governments decide whether to add 0.5% or 1% more. This means your sales tax rate is determined by the city or county where the store is located, not where you live. If you live in one jurisdiction but shop in another, you pay that other place's rate.
Key Takeaways
- Virginia's state sales tax is 5.3%, but most localities add 0.5% or 1% on top, bringing your total rate to between 5.3% and 6.3%.
- Your sales tax rate depends on where the store is physically located, not on where you live or your home address.
- Some Virginia cities and counties have chosen not to add local sales tax, so you pay only the 5.3% state rate there.
- Groceries, prescription medications, and certain medical equipment are exempt from Virginia sales tax, even in high-tax localities.
Which Virginia localities have added local sales tax
Most Virginia cities and counties have adopted a local sales tax, but not all. The localities that have added 1% local tax include Arlington County, Alexandria, Falls Church, Fairfax County, Loudoun County, and Prince William County — mostly in Northern Virginia. These areas charge 6.3% total. A smaller group of localities has added 0.5%, bringing their total to 5.8%.
A handful of Virginia jurisdictions have not added any local sales tax at all, so shoppers there pay only the 5.3% state rate. These are less common but do exist. The easiest way to find your exact rate is to enter your city or county name into the Virginia Department of Taxation's sales tax lookup tool, or to ask a cashier — they know their local rate and can tell you when ready.
Local sales tax revenue in Virginia goes to schools, public safety, transportation, and other services in that jurisdiction. This is why rates vary: a wealthy county may not need to add tax, while a county with higher service demands may add the full 1%.
What is exempt from Virginia sales tax
Not everything you buy is subject to sales tax in Virginia. Groceries — food you cook at home — are exempt. This includes bread, milk, vegetables, meat, and canned goods. Restaurant meals and prepared foods are taxed, but raw ingredients are not.
Prescription medications are exempt from sales tax. Over-the-counter medications like aspirin or cold medicine are taxed, but anything requiring a prescription is not. Medical equipment such as wheelchairs, hearing aids, and diabetic supplies are also exempt.
Clothing and shoes are taxed in Virginia, unlike some other states. Children's clothing is not treated differently — it is all taxed the same way. Services like haircuts, repairs, and labor are generally not subject to sales tax, though the materials used in those services may be.
How sales tax is calculated and collected
Sales tax in Virginia is calculated on the sale price before any discount is applied. If you buy a $50 item at 20% off, you pay tax on the $40 final price, not the original $50. The merchant collects the tax at the register and remits it to the Virginia Department of Taxation monthly or quarterly, depending on the business's size and sales volume.
You do not file anything related to sales tax as a consumer — the store handles all of it. The tax appears on your receipt as a separate line item so you can see exactly how much you paid. Online purchases are more complicated: Virginia requires out-of-state sellers to collect sales tax if they have a physical presence in the state or meet certain sales thresholds, but enforcement varies.
Sales tax on online and out-of-state purchases
If you order from an online retailer that has a warehouse or office in Virginia, that retailer must collect Virginia sales tax at your delivery address rate. If the retailer has no Virginia presence, they may not collect tax — but Virginia law says you owe "use tax" on that purchase, which is the same rate as sales tax. In practice, most consumers do not pay use tax, and Virginia does not actively pursue individuals for it.
Large online marketplaces like Amazon, Walmart, and Target collect Virginia sales tax on most items because they have physical operations in the state. Smaller sellers may not. If you are unsure whether tax was charged, check your receipt or order confirmation — it will show the tax line item if it was collected.
How to find your exact local sales tax rate
The Virginia Department of Taxation maintains a sales tax rate lookup by locality on its website. You can search by city or county name and see the exact combined state and local rate. You can also call your local tax assessor's office — they can tell you the rate in seconds.
If you are shopping in a different locality than where you live, ask the cashier or check the receipt after purchase. The receipt always shows the rate applied. For online purchases, the rate shown at checkout should match your delivery address locality.
Frequently Asked Questions
Do I pay Virginia sales tax if I buy something online and have it shipped to another state?
No. You pay sales tax based on the delivery address. If you have an item shipped to an address outside Virginia, Virginia sales tax does not explore. The destination state's sales tax rules explore instead.
Are clothes and shoes taxed in Virginia?
Yes. Virginia taxes clothing and shoes at the full sales tax rate, with no exemption for children's sizes or back-to-school purchases. This differs from a few other states that exempt clothing.
What if I buy something in one Virginia county and use it in another?
You pay the sales tax rate of the county where you made the purchase, not where you use the item. Sales tax is based on the location of the sale, not the location of the buyer or the item's final destination.
Is there a Virginia sales tax on services like haircuts or car repairs?
No. Labor and services are generally not taxed in Virginia. However, if the service involves selling you a product — like a haircut plus a product you buy — the product portion is taxed but the labor is not.
Do I have to pay sales tax on items I buy at a Virginia farmers market?
It depends on what you buy. Unprocessed farm products like fresh vegetables and eggs are exempt. Prepared foods, baked goods, and processed items are taxed. The vendor should know which items are taxable and collect accordingly.