What is the sales tax in Virginia?
Combined rate, the threshold that makes you register, and the rules that decide what you charge.
The Virginia state sales tax rate is 5.3%. Local rates average 0.47%, for a combined average of 5.77%, and reach 7% in the highest jurisdictions. A remote seller has to register once sales into Virginia pass $100,000 in sales or 200 separate transactions into the state over the previous or current calendar year. Charge the rate at the buyer’s address. Sellers with a location in the state charge their own local rate instead.
- State rate
- 5.3%
- Average local rate
- 0.47%
- Combined average
- 5.77%
- Highest in the state
- 7%
Do you have to register?
Economic nexus threshold
$100,000 or 200 transactions
Measured over the previous or current calendar year. Either test triggers registration on its own, so a high volume of low-price orders can cross the line before revenue does. Physical presence — staff, an office, or stock sitting in a 3PL in the state — creates the obligation immediately, before any threshold applies.
What you charge, and on what
- Which address sets the rate Charge the rate at the buyer’s address. Sellers with a location in the state charge their own local rate instead.
- Is shipping taxed Not taxable. Separately stated delivery is exempt. Combining it with handling makes the whole charge taxable.
- Clothing Taxed at the same rate as everything else.
- Groceries Reduced rate
- Marketplace sales Amazon, Walmart, Etsy, and eBay collect and remit on the orders they process. Sales through your own store stay yours to collect on.
- Registering Register directly with the Virginia Department of Taxation. This state runs its own registration.
Worth knowing about Virginia
- Groceries carry only the 1% local tax, with the state portion removed.
Virginia sales tax questions
What is the sales tax rate in Virginia?
The state rate is 5.3%. Local jurisdictions add an average of 0.47% on top, which puts the typical combined rate at 5.77% and the highest at 7%. Because the rate follows the address, the figure you charge depends on where the order is going.
When does a remote seller have to register in Virginia?
Once sales into the state pass $100,000 in sales or 200 separate transactions into the state over the previous or current calendar year. Either test triggers registration on its own, so a high volume of small orders can create the obligation before revenue does. Physical presence, including inventory held at a 3PL in the state, creates the obligation immediately, before any threshold applies.
Is shipping taxable in Virginia?
Not taxable. Separately stated delivery is exempt. Combining it with handling makes the whole charge taxable.
Is clothing taxed in Virginia?
Clothing is taxed at the same rate as other goods. Virginia does not exempt apparel.
Where the authoritative number is
Rates and thresholds change, and the Virginia Department of Taxation sets them. Check there before you register or file.
Other states with a $100,000 threshold
Know before you cross the line
The threshold above is easy to read and hard to track, because it counts sales from your store, your marketplaces, and your wholesale accounts together. Endless keeps those on one source of truth, so what you have sold into Virginia this year is a number you already have rather than one you assemble after the fact.
This page is a reference, not tax advice. Confirm registration and filing decisions with the Virginia Department of Taxation or a tax professional.