Virginia Income Tax | Virginia Sales Tax | Virginia Property Tax | Virginia Corporate Tax

Virginia doesn't collect sales tax on purchases of most non-prescription drugs and prescription drugs. Groceries is subject to special sales tax rates under Virginia law. In most states, necessities such as groceries, clothes, and drugs are exempted from the sales tax or charged at a lower sales tax rate.

Some items may not be eligible for these reduced sales tax rates, such as expensive clothing, unhealthy food or drinks like soda, and certain non-essential pharmaceuticals. Other items including gasoline, alcohol, and cigarettes are subject to various Virginia excise taxes in addition to the sales tax.

In some states, items like alcohol and prepared food (including restaurant meals and some premade supermarket items) are charged at a higher sales tax rate. The VA sales tax applicable to the sale of cars, boats, and real estate sales may also vary by jurisdiction. Virginia's sales tax rates for commonly exempted items are as follows:

$100 Restaurant Dinner	$100 of groceries	$100 in clothes	$100 of consumer products
$5.00 sales tax $105.00 total	$2.50 sales tax $102.50 total	$5.00 sales tax $105.00 total	$5.00 sales tax $105.00 total

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Virginia Sales Tax Exemption Certificate

Unlike a Value Added Tax (VAT), the Virginia sales tax only applies to end consumers of the product. Individuals and companies who are purchasing goods for resale, improvement, or as raw materials can use a Virginia Sales Tax Exemption Form to buy these goods tax-free.

Companies or individuals who wish to make a qualifying purchase tax-free must have a Virginia state sales tax exemption certificate, which can be obtained from the Virginia Department of Taxation . On making an exempt purchase, Exemption Certificate holders may submit a completed Virginia Sales Tax Exemption Form to the vendor instead of paying sales tax.

Sales tax exemption forms (as well as business sales tax id applications, sales tax returns, and the full Virginia sales tax code) can be downloaded from the Virginia Department of Taxation 's website.

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Virginia Sales Tax Calculator

Whenever you make a purchase at a licensed Virginia retailer, your sales tax will be automatically calculated and added to your bill. To lookup the sales tax due on any purchase, use our Virginia sales tax calculator.

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Virginia Use Tax [View Main Article]

If you buy goods and are not charged the Virginia Sales Tax by the retailer, such as with online and out-of-state purchases, you are supposed to pay the 5% sales tax (less any foreign sales tax paid) for these items yourself as the Virginia Use Tax.

Your are expected to voluntarily list your liable purchases on a Virginia Use Tax Return, which should be attached with payment to your Virginia Income Tax Return. Historically, compliance rates with with the Virginia Use Tax have been low.

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Virginia Local Sales Tax

Virginia does not allow local jurisdictions like cities or counties to collect a local sales tax. The Virginia state sales tax of 5% is applicable statewide. You can view the sales tax rates for various cities in Virginia here.

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