Virginia's statewide sales tax rate is 5.3 percent

Virginia charges a 5.3% sales tax on most retail purchases. This is the base rate that applies across the state. However, many localities add their own tax on top of the state rate, so your total tax at checkout can be higher depending on where you shop.

The state rate has been 5.3% since 2013. It applies to tangible goods — clothing, groceries, electronics, furniture — and to certain services. Food for home consumption is taxed at a lower rate of 2.5%, a distinction that matters when you buy groceries versus restaurant meals.

Key Takeaways

  • Virginia's state sales tax is 5.3%, but most localities add 1% to 2.25% on top, bringing your total to between 6.3% and 7.55%.
  • Groceries and food for home use are taxed at 2.5%, while restaurant meals and prepared foods are taxed at the full 5.3% rate.
  • Clothing and footwear under $100 per item are exempt from sales tax in Virginia.
  • Your total tax rate depends on your locality, so the same item costs different tax amounts in different cities or counties.

Local add-on taxes vary by city and county

Most Virginia localities charge an additional local sales tax on top of the state 5.3%. These local rates range from 1% to 2.25%, depending on where you live. Arlington County, for example, charges 2.25% local tax, bringing the total to 7.55%. Other areas charge 1% or 1.5%.

You can find your locality's rate by entering your address on the Virginia Department of Taxation website or by calling your local tax assessor's office. The combined rate is what you see on your receipt — the store does not break out state and local separately.

Groceries and prepared foods are taxed differently

Food you buy at a grocery store to cook at home is taxed at Virginia's reduced rate of 2.5%. This includes meat, produce, dairy, bread, and canned goods. The lower rate applies only to food for home consumption.

Prepared foods and restaurant meals are taxed at the full 5.3% state rate, plus any local add-on. This includes hot deli items, bakery items sold hot, pizza, sandwiches made to order, and anything you eat at a restaurant or food truck. The distinction is whether the food is ready to eat or requires preparation at home.

Clothing under $100 per item is exempt

Virginia does not tax most clothing and footwear. This exemption applies to individual items under $100. A pair of shoes for $80 is not taxed. A winter coat for $150 is taxed on the full amount because it exceeds the $100 threshold.

The exemption covers everyday clothing: shirts, pants, dresses, socks, hats, belts, and shoes. It does not cover accessories like jewelry, handbags, or sporting equipment, even if they are worn. The $100 limit is per item, not per purchase, so you could buy ten $99 shirts and pay no tax on any of them.

Services and digital goods have different rules

Most services are not subject to Virginia sales tax — haircuts, repairs, legal information, and medical services are generally exempt. However, some services are taxed. Telecommunications services (phone, internet, cable) are taxed at 5.3%, plus local add-on rates.

Digital goods and software are taxed as tangible goods. If you read an e-book, music, or software, Virginia charges sales tax on the purchase. Streaming services like Netflix or Spotify are generally not taxed, but this can vary by how the service is classified.

Tax-exempt purchases and who qualifies

Certain organizations and purchases are exempt from Virginia sales tax. Religious organizations, nonprofits, and government agencies can obtain a tax-exempt certificate to avoid paying tax on purchases. If you work for a may have access to organization, you may be able to make tax-exempt purchases on behalf of that organization.

Resale certificates allow businesses to buy goods without paying tax if they plan to resell those goods. Farmers and manufacturers may also may have access to for exemptions on equipment and materials used in production. These exemptions require documentation and registration with the Virginia Department of Taxation.

How to find your exact local rate

Your total sales tax rate depends on your specific address. The Virginia Department of Taxation maintains a sales tax rate lookup tool on its website where you can enter your street address and see the combined state and local rate that applies to you.

You can also contact your city or county tax assessor's office directly. They can tell you the local rate and answer questions about what is and is not taxed in your area. If you shop in multiple localities, the rate changes based on where the purchase happens — the store's location, not your home address, determines which local tax applies.

Frequently Asked Questions

Do I pay Virginia sales tax on online purchases?

Yes. Virginia requires online retailers to collect and remit sales tax on purchases shipped to Virginia addresses, regardless of where the retailer is located. This applies to most major retailers. The tax rate is based on the delivery address, not the retailer's location.

Are prescription medications taxed in Virginia?

No. Prescription medications are exempt from Virginia sales tax. Over-the-counter medications and vitamins are also exempt. However, other health and beauty items like shampoo, toothpaste, and cosmetics are taxed at the full rate.

What if a store charges me the wrong tax rate?

Check your receipt against the rate for your locality using the Virginia Department of Taxation lookup tool. If the rate is wrong, contact the store first — it is usually a register error. If the store does not correct it, you can file a complaint with the Department of Taxation, though recovering small amounts is often not practical.

Are used items taxed differently than new items?

Used items are generally taxed at the same rate as new items when sold by a retailer. However, private sales between individuals are not subject to sales tax. If you sell a used car or furniture to a friend, no sales tax applies. The exemption applies only to private transactions, not to sales by businesses.