| County | State Rate | County Rate | Combined Rate | Major City |
|---|---|---|---|---|
| Accomack County | 4.3% | 0% | 4.3% | Accomac |
| Albemarle County | 4.3% | 0% | 4.3% | Charlottesville |
| Alexandria City | 4.3% | 0% | 4.3% | Alexandria |
| Arlington County | 4.3% | 0% | 4.3% | Arlington |
| Augusta County | 4.3% | 0% | 4.3% | Staunton |
| Bedford County | 4.3% | 0% | 4.3% | Bedford |
| Botetourt County | 4.3% | 0% | 4.3% | Fincastle |
| Bristol City | 4.3% | 0% | 4.3% | Bristol |
| Buchanan County | 4.3% | 0% | 4.3% | Grundy |
| Buckingham County | 4.3% | 0% | 4.3% | Buckingham |
| Caroline County | 4.3% | 0% | 4.3% | Bowling Green |
| Charles City County | 4.3% | 0% | 4.3% | Charles City |
| Charlotte County | 4.3% | 0% | 4.3% | Charlotte Court House |
The state sales tax rate in Virginia is 4.3%. However, there are no additional local sales taxes in Virginia, so the combined sales tax rate remains 4.3% throughout the state. This rate applies to most tangible personal property, including furniture, clothing, and electronics.
It’s worth noting that Virginia has a relatively low sales tax rate compared to other states. The state also exempts certain items, such as groceries, clothing, and medicine, from sales tax. This makes Virginia a more attractive place to shop for these essential items.
Additionally, Virginia has a unique tax system in which the state collects sales tax on behalf of local jurisdictions. This means that while there are no additional local sales taxes, the state still distributes a portion of the sales tax revenue to local governments.
The Virginia Department of Taxation collects sales tax on behalf of the state and local jurisdictions. Businesses with a physical presence in Virginia, or those that meet certain economic nexus thresholds, are required to collect and remit sales tax to the state. The economic nexus threshold in Virginia is $100,000 in annual gross revenue or 200 separate transactions.
Businesses must register for a sales tax permit with the Virginia Department of Taxation and file returns on a monthly or quarterly basis, depending on their sales volume. The state requires businesses to file returns and pay sales tax by the 20th of the month following the end of the filing period.