In general, all sales, leases, and rentals of tangible personal property in or for use in Virginia, as well as accommodations and certain taxable services, are subject to Virginia sales and use tax, unless an exemption or exception is established.
Sales Tax Rates
The sales tax rate for most locations in Virginia is 5.3%. Three areas have an additional regional tax as outlined below:
Hampton Roads - 6% - Includes:
Isle of Wight County
Historic Triangle - 7% - Includes:
James City County
Northern Virginia - 6%
Prince William County
Everywhere Else - 5.3%
In all of Virginia, food for home consumption (e.g. grocery items) is taxed at a reduced rate of 2.5%. Beginning January 1, 2020, certain essential personal hygiene items will also be taxed at the reduced rate.
Sales of aircraft, watercraft, and motor vehicles are taxed at different rates than those listed above. For more information about the motor vehicle sales tax, visit the Department of Motor Vehicles.