What is the Virginia sales tax rate?
The rate in most of Virginia is 5.3%, made up of a 4.3% state tax and a 1% local tax that applies everywhere. Some regions add more, as the table below shows. Tax is charged at the rate for the delivery address. Groceries are taxed at 1%.
When does an online seller have to collect in Virginia?
You must collect if you have a physical presence in Virginia, such as staff, an office or inventory, or if in the previous or current calendar year your gross revenue from sales into Virginia was more than $100,000 or you made 200 or more separate transactions. Either test is enough. Sales made through a marketplace that collects the tax are generally left out of your own figures.
How nexus works in general is covered in physical vs economic nexus and economic nexus explained.
What if you sell on Amazon, eBay or Etsy?
Virginia requires marketplace facilitators to collect and remit sales tax on the sales they facilitate, so you do not collect on those orders. Your own website and other direct channels remain your responsibility. See marketplace facilitator laws.
How do you register?
Register online with Virginia Tax for a sales tax certificate of registration, as an out-of-state dealer if you have no presence in Virginia. There is no fee. Virginia is not a member of the Streamlined Sales Tax agreement, so you register with the state directly.
What are the steps once you have nexus?
Confirm nexus
Check your presence and your sales into Virginia against its threshold.
Register before collecting
With the Virginia tax agency, as set out above.
Set up your store
Charge the correct combined rate for each delivery address and product.
File and pay
On the schedule Virginia assigns, including zero returns where required.
How are returns filed?
Returns are filed online and are due by the 20th of the month after the period. Most sellers file monthly, with quarterly filing for smaller amounts. One return covers the state, local and regional taxes, reported by locality.
See how to file a sales tax return.
What are Virginia's regional rates?
| Area | Combined rate |
|---|---|
| Most of Virginia | 5.3% |
| Northern Virginia, Hampton Roads and Central Virginia | 6% |
| A group of counties, mainly in Southside Virginia | 6.3% |
| Historic Triangle: Williamsburg, James City County and York County | 7% |
There are no separate city sales taxes to track, but the region matters. Virginia Tax publishes the rate for each locality.
Why does the 200-transaction test matter?
Because it can be met at a low sales value. A seller of $25 items reaches 200 Virginia orders after $5,000 of sales, far below $100,000, and must then register and collect. Many states have dropped their transaction tests, but Virginia has kept its own, so count orders as well as dollars.
What else should sellers know?
- Sellers outside the US: the same rules apply wherever the business is based. See selling on Amazon US as a non-resident.
- Late registration: tax you should have collected becomes your own debt. See voluntary disclosure agreements and collected but not remitted.
- Records: keep sales by delivery address, tax collected and any certificates. See exemption certificates and sales tax audits.
- Stopping: returns stay due until the account is closed. See filing frequency and cancelling a sales tax permit.
- Store settings: switch on collection only once you are registered. See Shopify sales tax setup.
Selling into Virginia?
We check whether you have Virginia nexus, register you, and file your Virginia sales tax returns.
Questions people ask
What is the Virginia economic nexus threshold?
More than $100,000 of gross revenue, or 200 or more transactions, into Virginia in the previous or current calendar year.
What is the Virginia sales tax rate?
5.3% in most of the state, and 6% to 7% in certain regions.
How do I register for Virginia sales tax?
Online with Virginia Tax; there is no fee.
When are Virginia sales tax returns due?
By the 20th of the month after the period.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Virginia Tax: Remote sellers and sales tax
- Supreme Court of the United States: South Dakota v. Wayfair, Inc., 585 U.S. 162 (2018)
- Streamlined Sales Tax Governing Board: Marketplace facilitator state guidance
Rules and fees change. If you are reading this long after October 2, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State sales tax
This guide is general information. It is not tax or legal advice for your situation.