Quick answer: Virginia sales tax is 5.3% in most of the state, 6% in Northern Virginia, Hampton Roads and Central Virginia, 6.3% in Danville and seven southern and eastern counties, and 7% in the Historic Triangle. The rate you charge depends on the locality. Qualifying groceries and certain essential hygiene products are generally taxed at a reduced 1% local rate statewide. Sellers register with Virginia Tax, then file Form ST-1 online by the 20th of the month after each monthly or quarterly period.
If you sell products in Virginia, you collect sales tax for the state and pass it along on a set schedule. The rules are simple once you know them, and most penalties come from a few avoidable slips.
Virginia sales tax rates by region in 2026
Virginia has one statewide rate plus regional add ons. Your rate depends on the city or county where the sale happens, not on your company's legal address.
| Region | Rate | Localities |
|---|---|---|
| Northern Virginia | 6% | Alexandria, Arlington, Fairfax City, Fairfax County, Falls Church, Loudoun, Manassas, Manassas Park, Prince William |
| Hampton Roads | 6% | Chesapeake, Franklin City, Hampton, Isle of Wight, Newport News, Norfolk, Poquoson, Portsmouth, Southampton, Suffolk, Virginia Beach |
| Central Virginia | 6% | Charles City, Chesterfield, Goochland, Hanover, Henrico, New Kent, Powhatan, Richmond City |
| Historic Triangle | 7% | James City County, Williamsburg, York County |
| School construction localities | 6.3% | Charlotte, Danville, Gloucester, Halifax, Henry, Northampton, Patrick, Pittsylvania |
| Everywhere else | 5.3% | All other cities and counties |
How the rate is built, and where groceries fit
Every Virginia sale starts with a 4.3% state tax and a 1% local tax, for 5.3%. Northern Virginia, Hampton Roads and Central Virginia add 0.7% for regional transportation. The Historic Triangle adds 1% more, and a few localities add 1% for school construction.
- Groceries and hygiene items: qualifying food for home use and certain essential personal hygiene products, such as diapers and feminine hygiene products, are generally subject only to Virginia’s reduced 1% local option sales tax. The state portion was eliminated effective January 1, 2023. This reduced rate applies statewide and is not subject to regional or additional local rates.
- Not counted as groceries: certain prepared foods and other excluded items, such as hot food, restaurant meals, alcohol and tobacco. These stay at regular sales tax rates.
- Prescription drugs: exempt.
What is taxable in Virginia and what is not
Virginia taxes the sale or rental of tangible goods. Most services are not taxed. The grey areas are where businesses get into trouble.
| Usually taxable | Usually not taxable |
|---|---|
| Retail products, clothing and furniture | Professional services like consulting, legal and bookkeeping |
| Equipment and goods you rent to customers | Labor billed separately for repairs or installation |
| Restaurant meals and prepared food | Software as a service and most digital downloads |
| Printing and items made to order | Items bought for resale with Form ST-10 |
| Materials a business uses up itself (use tax) | Prescription drugs and certain medical items |
Tip: If you sell products and services together, list them separately on the invoice. A single lump sum price can make the whole charge taxable.
How to register for Virginia sales tax
Register with Virginia Tax online before your first taxable sale. Registration is free and usually takes one session.
- Have your EIN, business structure, start date, physical locations and bank details ready.
- Register for Retail Sales and Use Tax through the Virginia Tax online business registration.
- Receive your Certificate of Registration (Form ST-4) and display it at each location.
- Note your account number. In state dealers start with 10 and remote sellers start with 12.
- Write down your assigned filing frequency and set calendar reminders.
Separate locations may need their own registration. Our sales tax filing service can handle registration for you.
Which rate to charge on each sale
- Sales at your store or office: charge the rate where your location is.
- Items you ship to customers inside Virginia: in most cases a Virginia seller sources the sale to its own business location, so an Ashburn seller usually charges 6% even on a shipment to Roanoke.
- Remote sellers outside Virginia: charge the rate where the customer receives the item.
- Sales shipped out of Virginia: generally not subject to Virginia tax.
- Exempt buyers: keep a valid exemption or resale certificate on file for each one.
How to file: Form ST-1, due dates and filing frequency
Since the April 2025 period, every Virginia sales tax return is filed on Form ST-1. It replaced Forms ST-9, ST-8, ST-7 and ST-6. Returns and payments must be filed electronically unless you have a waiver.
| Filing frequency | Who usually gets it | Due date |
|---|---|---|
| Monthly | Most registered sellers | 20th of the following month |
| Quarterly | Small sellers that collect little tax each month | April 20, July 20, October 20 and January 20 |
| Seasonal | Businesses open only part of the year | 20th of the month after each registered month |
- Zero returns are required. File even if you had no sales and check the no sales box.
- Dealer discount: filing and paying on time earns a small discount on the state portion of the tax. Very large sellers are not eligible.
- Penalty: 6% of the tax per month late, up to 30%, with a $10 minimum even on a zero return. Interest is added on top.
- Weekends and holidays: the due date moves to the next business day.
Want every date in one place? See our tax deadline calendar.
Online and out of state sellers
Sellers outside Virginia must register and collect once they have more than $100,000 in Virginia gross sales or 200 or more Virginia transactions in the current or previous calendar year. This is called economic nexus.
- Sales through a marketplace like Amazon or Etsy are usually taxed by the marketplace, but they still count toward your threshold.
- Inventory in a Virginia warehouse or an employee working here creates nexus from the first sale.
- Virginia businesses face the same kind of thresholds in other states, so track sales by state each month.
Restaurants and local meals taxes
Restaurants charge the full regional sales tax on meals and file it with Virginia Tax. Many cities and counties also charge a separate meals tax that is filed directly with the locality.
- Fairfax County started a 4% meals tax on January 1, 2026.
- Arlington, Alexandria and many towns have their own meals tax rates and forms.
- Meals tax and sales tax are separate liabilities, separate returns and separate due dates.
Sales tax holiday and changes to watch
Virginia's annual sales tax holiday ran August 7 to 9 in 2026. It covered school supplies up to $20 an item, clothing and shoes up to $100, Energy Star and WaterSense products up to $2,500, and certain hurricane and emergency items.
The bigger change is local. The 2026 state budget lets any Virginia city or county add a 1% sales tax for school construction if voters approve it in a referendum. In Northern Virginia the money may also go to public transit.
Watch for: If your locality approves the extra 1%, it will not apply to groceries or hygiene items, and no dealer discount applies to it. Check Virginia Tax for new rate tables before January 1, April 1 and July 1, 2027.
Common Virginia sales tax mistakes that lead to notices
- Charging the wrong regional rate, especially after opening a second location.
- Recording sales tax collected as income instead of a liability in your books.
- Skipping zero sales returns, which still carry the $10 minimum penalty.
- Taxing groceries at the full rate, or taxing prepared food at 1%.
- Missing other states after passing their economic nexus thresholds.
- Letting QuickBooks sales tax settings drift from what you actually file. Our month end close checklist includes a sales tax reconciliation step.
Already received a notice from Virginia Tax? Our tax notice help page explains how we help you respond.
Virginia sales tax FAQs
What is the sales tax in Loudoun County, Virginia?
Loudoun County, including Ashburn, Leesburg and Sterling, charges 6% on most retail sales in 2026. Qualifying groceries and certain essential personal hygiene products are generally taxed at the reduced 1% local rate.
What is the sales tax in Fairfax County?
Fairfax County, Fairfax City and Falls Church charge 6%. Restaurant meals in Fairfax County also carry a 4% county meals tax that started January 1, 2026, which is filed with the county, not Virginia Tax.
Is there sales tax on food in Virginia?
Yes, but qualifying food bought to eat at home is generally taxed at a reduced 1% local option rate. The state portion of the grocery tax was eliminated effective January 1, 2023. Certain prepared foods, restaurant meals, alcohol and tobacco remain taxed at the regular rate for your region.
What happened to Form ST-9?
Starting with the April 2025 filing period, Virginia replaced Forms ST-9, ST-8, ST-7 and ST-6 with a single return, Form ST-1. Amended returns for periods before April 2025 still use the old forms.
Do I have to file a Virginia sales tax return if I had no sales?
Yes. Once you are registered, you file a return for every period, even when you sold nothing. Check the box for no sales. A late zero return can still trigger the $10 minimum penalty.
How do I get a Virginia resale certificate?
There is no separate application. Once you are registered as a dealer, you give your suppliers a completed Form ST-10 so you can buy items for resale without paying tax.
Do I charge Virginia sales tax on sales to other states?
Usually not when you ship the item out of Virginia. You may owe that state's sales tax instead once you pass its economic nexus threshold.
Is Virginia sales tax going up in 2027?
Possibly in some places. A 2026 budget change lets any Virginia city or county add 1% for school construction if voters approve it. Rates would change only after a referendum and a local ordinance, and the extra 1% does not apply to groceries.
Let us handle Virginia sales tax
Our Ashburn team registers businesses, sets up sales tax correctly in QuickBooks Online and files every return on time. See our sales tax filing and state and local tax services, or our restaurant accounting page.
This article is general information and not tax advice for your situation. Tax rules change, so talk with a qualified professional before making decisions.
