Sales Tax in Port Royal, Virginia in 2025

We'll walk you through how the sales tax rate is determined for Port Royal and address some common questions you may have. We'll also cover how to collect, audit, and remit sales tax in Port Royal.

Plus, we’ll share the best solution that will ensure you are always compliant across the entire sales tax lifecycle.

Disclaimer: Our sales tax data is updated on a quarterly basis.

Port Royal Sales Tax Rate 2025

Port Royal is located in Caroline County in Virginia, United States, and has a sales tax rate of 5.30%. This includes local and state sales tax rates.

Here is the breakdown of the Port Royal's sales tax:

Tax Jurisdiction	Sales Tax Rate
State Tax	4.30%
County Tax	1.00%
Combined Rate	5.30%

This rate applies to the following zip codes in Port Royal:

District	Zip Codes	Combined Sales Tax Rate
Caroline County	22535	5.30%

How Does the Port Royal Sales Tax Compare to the Rest of Virginia?

Port Royal is among the cities with the lowest sales tax rate (5.30%) in Virginia. It is 1.70% lower than Virginia’s highest rate, which sits at 7.00% and can be found in cities like Williamsburg.

To give you a better idea, here’s a comparison of Port Royal sales tax rates with a few other cities in Virginia:

City	Sales Tax Rates
Yorktown	7.00%
Pound	5.30%
Port Royal	5.30%
Port Republic	5.30%
Abingdon	5.30%

What Creates Sales Tax Nexus in Port Royal?

Port Royal doesn’t have any separate nexus rules outside of the Virginia state tax law.

Read More: Check out this detailed guide on Sales Tax in Virginia.

Factors that create Virginia sales tax nexus are: 

• Economic Nexus: Out-of-state businesses whose retail sales exceed $100,000 or more than 200 separate sales transactions in the previous or current calendar year.

• Physical Location: Businesses having a store, office, warehouse, or other place of business.

• Employee Location: Businesses with employees in the state dealing with tangible personal property.

• Special Events: Persons participating in fairs, flea markets, carnivals, circuses, etc., must apply for a certificate of registration to collect the sales tax.   

What Products Are Exempt from Port Royal Sales Tax?

Sales tax exemptions are granted by the Virginia sales tax law. The Port Royal doesn’t have any special exceptions.

• Items necessary to raise crops and other agricultural products for the market, such as commercial feeds, livestock, and machinery.
• Fruits, vegetables, and eggs sold through farmer’s markets and roadside stands.
• Drugs sold to a veterinarian or a farmer (upon prescription) for use on animals being raised for market.
• Machinery, tools, fuel, and supplies used to make things out of industrial materials.
• Computer hardware and software purchased for use in a data center.
• Newspapers, magazines, and other publications issued regularly, with no more than 3 months between issues.
• Advertising in newspapers, magazines, billboards, and broadcasting.
• Prescription drugs and medicines, eyeglasses, and hearing aids.
• Medical equipment like wheelchairs, braces, and diabetic supplies.

Who Needs a Sales Permit in Port Royal?

You should apply for a Sales Tax Certificate of Registration if you sell, lease, distribute, or rent tangible personal property to customers in Virginia. This applies to in-state dealers, out-of-state dealers as well as marketplace facilitators, and remote sellers

A sales tax permit is usually issued by the state in the United States. You can register for one online at the Virginia Department of Tax website.

How to Collect Sales Tax in Port Royal

In Virginia, there are two types of sales tax collection depending on the origin of the sale:

• Intrastate sales: A sale is considered intrastate when the origin and the buyer's address originate from Virginia.
  
  If you make a sale originating in Virginia and the buyer’s ship-to address is also in Virginia, you should charge the sales tax rate of your business location. In such cases, you should file a Form ST-9.

So, let’s say your business is in Port Royal, Virginia and you sell to a buyer in Madison, Virginia. In that case, you should charge the buyer the sales tax rate at your Port Royal location.

• Interstate sales: A sale is interstate if the item ships from outside Virginia and the seller isn’t “engaged in a business” in the state. Then, you should charge the sales tax rate at your buyer’s location. You should also remember to file a Form ST-8.

For instance, if your business is in Pittsburgh, Pennsylvania, and you sell to a buyer in Port Royal, Virginia — you should charge the buyer the sales tax in Port Royal.

Learn more about origin-based and destination-based sales tax sourcing here.

How to File and Pay Sales Tax in Port Royal

You have multiple options to file and pay Port Royal sales tax returns:

• File and pay online: Virginia requires that most businesses file and pay sales tax online. You have three options:
  • Business Online Services Account: To log in to your personal accounts and pay online.
  • eForms: In-state businesses should file Form ST-9, while Form ST-8 is for out-of-state businesses. 
  • Web upload service for bulk filings: You’ll get immediate feedback on your filings, letting you know if they’ve been accepted or if there are any errors.
• Even better, you can simplify your sales tax management with Zamp. Our precise calculations and easy registrations will help you maintain compliance across the United States. This means you can stay focused on your business while we handle your sales taxes.