Ultimate Virginia Sales Tax Guide
| State taxing authority: | Virginia Tax |
| 2023 Virginia sales tax rate: | 4.3% |
| Local sales tax rates? | Yes |
| Streamlined Sales and Use Tax Agreement Member? | No |
Do I have to collect Virginia sales tax from customers?
Retailers who meet these two requirements are required to collect sales tax in Virginia:
- Has sales tax nexus in Virginia
- Sells taxable products or services in Virginia
What creates sales tax nexus in Virginia?
Virginia law refers to retailers as “dealers.” Factors that create sales tax nexus in Virginia include:
- Physical presence - Having a location, personnel, inventory or other property, or an affiliate in the state OR
- Economic nexus - You have no physical presence in the state but your retail sales exceed $100,000 or you make 200 or more separate sales transactions in the previous or current calendar year
Learn more about sales tax nexus and when that means you’re required to collect sales tax here.
Do I have to collect sales tax from Virginia customers if I sell on Amazon, Walmart, eBay or Etsy?
No. Virginia has a marketplace facilitator law, which means that marketplaces like Walmart or Amazon are required to collect sales tax on behalf of 3rd party sellers on their platform.
If you have sales tax nexus in Virginia, keep in mind that you are still required to collect sales tax on your other, non-marketplace, Virginia sales.
Read more about marketplace facilitator sales tax laws here.
Are my products taxable in Virginia?
Most tangible personal property is subject to sales tax. However, some necessities like food, clothing and medication are not taxable in some states. And sometimes states consider things like digital goods (eBooks, music, movies) and software-as-a-service (SaaS) taxable even though they can’t be touched or held.
Here’s how Virginia taxes the most commonly sales tax exempt items:
Are groceries taxable in Virginia?
Groceries are not taxable at the Virginia state rate, but a statewide local tax of 1% still applies to groceries.
Is clothing taxable in Virginia?
Yes, with the exception of some protective clothing and workwear.
Are digital products taxable in Virginia?
No, digital goods are not taxable in Virginia.
Is software-as-a-service (SaaS) taxable in Virginia?
No, SaaS is not taxable in Virginia.
Are services taxable in Virginia?
Services are generally non-taxable in Virginia, except if provided as part of the sale of tangible personal property. If a sale involves both a service and tangible personal property, the sale is taxed based on the “true object” of the sale. Read more about determining the taxability of a combined product and service sale in Virginia here.
How to Register for a Virginia Sales Tax Permit
Register at the Virginia Tax website.
Go here to learn how to register for a sales tax permit in every US state.
Do I need a Virginia sales tax permit if I’m only a wholesaler?
Contact Virginia Tax to inquire about sales tax registration for wholesalers.
Do I need a Virginia sales tax permit if I only sell temporarily in the state?
Yes. Virginia requires that all retailers making sales in the state register for a sales tax permit, even if the sales are only temporary such as through a flea market or trade show.
How to Collect Sales Tax in Virginia
How to Collect Sales Tax on Intrastate Virginia Sales
A sale is considered “intrastate” if the buyer and seller are both located in Virginia, or if the buyer is in Virginia and the item ships from a location (a store, warehouse, etc.) in Virginia.
Virginia is an “origin-based” sales tax sourcing state. This means that if you make a sale originating in Virginia and the buyer’s ship-to address is also in Virginia you would charge the sales tax rate at the sale’s origination point.
Example: Your business is located in Abingdon, Virginia and you make a sale to a buyer in Virginia Beach, Virginia. You’d charge the buyer the sales tax rate at your Abingdon location.
How to Collect Sales Tax on Interstate Virginia Sales
A sale is considered “interstate” if the item ships from outside Virginia and the seller isn’t otherwise “engaged in business” in the state.
For sales that don’t originate in Virginia, you’d charge the sales tax rate at your buyer’s location.
Example: Your business is located in Ely, Nevada and you make a sale to a buyer in Alexandria, Virginia. You’d charge the buyer the Alexandria sales tax rate.
Should you collect sales tax on shipping charges in Virginia?
No. Shipping charges are not subject to Virginia sales tax as long as they are separately stated from the price of the item(s) sold.
Learn about sales tax on shipping in every US state here.
How to File and Pay Sales Tax in Virginia
When your sales tax filing due date approaches, you can file Virginia sales tax returns in multiple ways.
- File and pay online - Virginia requires that most businesses file and pay sales tax online. They offer three ways options. Pay online via your Business Online Services Account, or use an eForm or their web upload service. Read about filing Virginia sales tax online here.
- Let Zamp handle your Virginia sales tax filing and remittance so you never have to look at a sales tax return again!
Learn how to file and pay sales tax in other US states here.
I didn’t collect any Virginia sales tax this period. Do I still need to file a return?
Yes. You should still file a “zero” return with the state even if you didn’t collect any sales tax over the taxable period.
What is the penalty for filing and/or paying Virginia sales tax late?
The penalty for filing and paying Virginia sales tax late is the greater of 6% of the tax due per month or fraction of a month or $10, with a maximum penalty of 30%.
If you pay by another method when you are required to remit Virginia sales tax via EFT, there is an extra 6% tax due.
Can I get an extension on filing my Virginia sales tax return?
Contact Virginia Tax to inquire about an extension of time to file and pay sales tax.
How often will I be required to file and pay sales tax in Virginia?
Virginia assigns sales taxpayers a filing frequency, monthly or quarterly, based on tax liability. The higher the tax liability, the more often you are required to file and pay.
Virginia sales tax due dates
Virginia Monthly Sales Tax Filing Due Dates
| Taxable Period | Filing Due Date |
| January 2023 | February 21, 2023 |
| February 2023 | March 20, 2023 |
| March 2023 | April 20, 2023 |
| April 2023 | May 22, 2023 |
| May 2023 | June 20,2023 |
| June 2023 | July 20, 2023 |
| July 2023 | August 21, 2023 |
| August 2023 | September 20, 2023 |
| September 2023 | October 20, 2023 |
| October 2023 | November 20, 2023 |
| November 2023 | December 20, 2023 |
| December 2023 | January 22, 2024 |
Virginia Quarterly Sales Tax Filing Due Dates
| Taxable Period | Filing Due Date |
| Q1 (Jan-March) 2023 | April 20, 2023 |
| Q2 (Apr-June) 2023 | July 20, 2023 |
| Q3 (July-Sept) 2023 | October 20, 2023 |
| Q4 (Oct-Dec) 2023 | January 20, 2024 |
- Do I have to collect Virginia sales tax from customers?
- Are my products taxable in Virginia?
- How to Register for a Virginia Sales Tax Permit
- How to Collect Sales Tax in Virginia
- How to File and Pay Sales Tax in Virginia
- I didn’t collect any Virginia sales tax this period. Do I still need to file a return?
- What is the penalty for filing and/or paying Virginia sales tax late?
- Can I get an extension on filing my Virginia sales tax return?
- How often will I be required to file and pay sales tax in Virginia?
- Virginia sales tax due dates
