Virginia Sales Tax

Virginia Sales Tax Guide (2026)

The floor is 5.3% everywhere because the 1% local share is mandatory, and Virginia is one of the few states that still sources intrastate sales by origin.[1]

5 min read • Reviewed by Tax Advisory Team • Verified • Sources: Virginia Tax & Va. Code
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Quick Facts

Sales Tax at a Glance

State rate
4.3% [1]
Mandatory local rate
1% everywhere [1]
Statewide minimum
5.3% [1]
Regional add-on
0.7% or 1% [2]
Highest combined rate
7% [2]
Groceries
1% total [3]
Sourcing
Origin-based in state [4]
Economic nexus
$100k OR 200 sales [5]
SaaS
Exempt [6]
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Virginia sources in-state sales by origin, not destination

A Virginia dealer with a physical location charges the rate where the business is located, not where the customer receives the goods. Most states abandoned that model; Virginia did not.[4]

In-state dealers use their own rate Remote sellers use destination One rate per business location No customer-address lookup in state Regional rates follow the store Simpler for bricks-and-mortar
The rule flips for out-of-state sellers. A remote seller with no Virginia location charges the destination rate, so the same order can carry different tax depending on whether the seller has a Virginia storefront.[4]
Estimate

Virginia sales tax calculator

Virginia · state 4.3% plus 1% local
In-state dealers use the rate at their business location, not the customer’s.
Rate applied–
Estimated sales tax–
Total with tax–

Estimate only. Regional add-ons apply in specific localities, and the grocery rate is a separate reduced rate rather than a discount.[2] Talk to CrownGlobe about origin sourcing.

Rates & Registration

Virginia Sales Tax Rates, Nexus & the regional add-ons

How a Virginia rate is built

State component4.3%
Mandatory local component1%
Regional transportation add-on0.7% where applicable
Historic Triangle additional1% where applicable
Groceries & hygiene products1% total

The 1% local share is not optional and applies in every locality, which is why no part of Virginia charges less than 5.3% on general goods.[1]

Who must register

Either trigger applies: economic nexus at more than $100,000 in annual gross revenue from Virginia sales or 200 or more separate transactions in the current or prior calendar year, or any physical presence in the state.[5]

The grocery rate is a total, not a reduction: qualifying food and essential personal hygiene products carry 1% in every locality, with the state portion removed entirely rather than merely reduced.[3]

Compliance

Sales Tax Registration and Filing

Registration through Virginia Tax is free.

How to register

  • Confirm nexus→
  • Virginia Tax online registration→
  • Certificate of Registration issued→
  • Display at each location→
  • File electronically

In-state dealers register as Form ST-9 filers and out-of-state dealers as Form ST-8 filers, which affects how the sourcing rules apply.[7]

Filing & due dates

FrequencyAssigned whenDue
MonthlyStandard assignment20th of next month
QuarterlyUnder $100 tax a month20th after quarter
Accelerated paymentLargest filers, June onlyJune 30

Late filing costs 6% of the tax due per month up to 30%, with a $10 minimum, plus interest. Electronic filing is mandatory for all dealers.[8]

Pricing

Sales Tax & Nexus Pricing

Multi Tax Filing – $50 Per State/Month

ServiceWhat’s Included
Multi-state registrationNexus tracking, permit setup, and state agency coordination.
Monthly filingSales tax returns filed in every registered state.
Exemption & audit supportCertificate handling and notice response.
Get Started with Multi-State Filing
Taxability

Taxable vs. exempt

Virginia taxes tangible goods broadly but leaves most services and remotely accessed software outside the base, with reduced rates for food and hygiene products.[1]

Generally taxable

  • Tangible retail goodsVa. Code 58.1-603
  • Prewritten software on mediaTangible delivery
  • Prepared food & restaurant mealsPlus local meals tax
  • AccommodationsPlus local lodging tax
  • Fabrication of materialsVa. Code 58.1-602
  • Leases & rentalsVa. Code 58.1-603

Exempt or reduced rate

  • Food for home consumptionReduced 1% rate
  • Essential personal hygieneReduced 1% rate
  • Prescription drugsVa. Code 58.1-609.10
  • SaaS & electronically delivered softwareNo tangible transfer
  • Most professional servicesVa. Code 58.1-609.5
  • Sales for resaleForm ST-10
Worth flagging: legislation to extend Virginia’s sales tax to digital services and SaaS was considered during the 2026 session but did not pass, so the exemption for remotely accessed software remains in place. Treat any contrary guidance as out of date.[6]
Reference

Glossary of key terms

Origin sourcing
Charging tax at the seller’s location rather than the customer’s; Virginia uses it for in-state dealers.
Mandatory local rate
The 1% local component every Virginia locality imposes, producing a 5.3% statewide floor.
Regional add-on
An extra transportation levy in Northern Virginia, Hampton Roads and certain other regions.
Historic Triangle
Localities where an additional 1% applies, giving the state’s highest combined rate.
Form ST-9
The return filed by dealers with a Virginia business location.
Form ST-8
The return filed by out-of-state dealers, who source sales to the destination.
FAQ

Sales Tax FAQs

4.3% state plus a mandatory 1% local component, so 5.3% is the minimum anywhere. Regional add-ons take it to 6% in Northern Virginia and Hampton Roads and to 7% in the Historic Triangle.

Both, depending on the seller. A dealer with a Virginia business location charges the rate at that location. An out-of-state seller with no Virginia location charges the rate where the customer receives the goods.

Yes, at a reduced 1% total rate rather than the general rate. Essential personal hygiene products get the same treatment. Prepared food, alcohol and tobacco stay at the full rate.

No. Virginia taxes software only where there is a transfer of tangible personal property, so electronically delivered software and hosted services fall outside the base. Bills to change this were considered in 2026 but were not enacted.

More than $100,000 in annual gross revenue from Virginia sales or 200 or more separate transactions in the current or prior calendar year. Either prong triggers registration.

The 1% local component is imposed by statute in every locality rather than adopted by local referendum, which is why Virginia has no jurisdiction charging only the 4.3% state rate.

Verification

Sources & methodology

  1. Virginia Tax – Sales Tax Rates
  2. Virginia Tax – Retail Sales & Use Tax
  3. Virginia Tax – Grocery Tax Rate
  4. Virginia Tax – Sourcing Rules
  5. Virginia Tax – Remote Sellers
  6. Virginia Tax – Software & Services
  7. Virginia Tax – Registration
  8. Virginia Tax – Penalties & Interest
  9. Virginia Tax – Filing Requirements
  10. Virginia Tax – Exemption Certificates
  11. Virginia Tax – Marketplace Facilitators
  12. Virginia Tax – Business Online Services
  13. Virginia Tax – Use Tax
  14. Code of Virginia – Title 58.1 Chapter 6
Methodology: Every rate, threshold and deadline is taken from Virginia Tax or the Code of Virginia directly, never from a third-party summary. Proposed legislation is excluded unless enacted, and regional rates are rechecked after each session.
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