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Virginia sales tax, explained.

Thresholds, rates, taxability, filing schedules, and Virginia Tax — everything a remote seller needs to know about Virginia, on one page.

Economic nexus threshold
$100,000
Statewide base rate
5.3%
Transaction threshold
200
RichmondArlingtonNorfolkVirginia BeachChesapeake
Virginia · major filing jurisdictions
Nexus · Virginia

When you owe sales tax in Virginia.

Virginia uses an OR test — either the sales dollar threshold or the transaction count, whichever you hit first, triggers the obligation to register, collect, and remit. Both thresholds are measured against the current or preceding calendar year. Physical presence creates nexus immediately, regardless of sales volume.

Economic nexus
Threshold
$100,000 in sales into Virginia, or 200 or more separate transactions into Virginia
Measurement type
Sales OR transactions — whichever is reached first
Measurement period
Current or preceding calendar year
Included
Retail sales into Virginia — exempt sales and sales for resale are excluded; marketplace-facilitated sales where the facilitator collects are excluded from the seller's own threshold
Marketplaces
Marketplace-facilitated sales are excluded from your threshold when the marketplace facilitator collects and remits the tax on your behalf — they do not count toward your $100,000 or 200-transaction limit
Physical nexus
Office or place of businessEmployees / remote staffWarehouse or inventoryIndependent or dependent agentsConstruction sites

Any of these creates nexus from the first sale into Virginia, with no sales-volume requirement. Remote employees who work from home in Virginia are a common trigger for out-of-state businesses — even a single telecommuting worker establishes physical presence.

Rates · Virginia

What you'll collect, city by city.

Virginia's statewide base rate is 5.3% (4.3% state + 1% uniform local). Most major population centers — including all five largest cities — sit in regional tax districts that add a further 0.7%, bringing the effective combined rate to 6%. The table below reflects the combined rate at each city's ZIP code.

JurisdictionCombined rateTangible propertyDigital goodsSaaSServices
VirginiaStatewide base rate5.3%5.3%0%0%0%
Virginia Beach6%6%0%0%0%
Richmond6%6%0%0%0%
Norfolk6%6%0%0%0%
Chesapeake6%6%0%0%0%
Arlington6%6%0%0%0%

Digital goods, SaaS, and most services are not taxed in Virginia, so the rate is 0% in every jurisdiction for those categories. Northern Virginia and Hampton Roads localities apply an additional 0.7% regional rate on top of the 5.3% base, producing the 6% combined rate seen across all major cities. Rates verified as of June 11, 2026.

Need the exact rate for one address or invoice? Our calculator returns the combined state and regional rate for any Virginia delivery address.

Open the sales tax calculator
Taxability · Virginia

Is your product taxable here?

Virginia taxes tangible personal property and very little else — SaaS, digital goods, and professional services are all exempt, making it a straightforward state for software and digital businesses.

Product categoryStatusWhat to know
Tangible personal propertyTaxablePhysical goods delivered into Virginia are taxable at the combined rate for the delivery address — 5.3% base statewide, 6% in the Northern Virginia and Hampton Roads regional districts.
SaaS & cloud softwareNot taxableBoth B2B and B2C remotely-accessed software is exempt in Virginia. No downloaded component means no tangible transfer, and Virginia does not impose tax on electronically delivered software accessed over the internet.
Digital goodsNot taxableDownloaded or streamed digital products — e-books, music, video, and similar electronically delivered content — are exempt from Virginia sales tax.
Professional servicesNot taxableConsulting, legal, accounting, design, and similar professional or general services are exempt, unless they are directly tied to producing or installing a taxable physical product.
Bundled hardware + softwarePartialThe hardware (tangible) component is taxable; separately-stated software or SaaS accessed remotely may be exempt. Itemize invoices to protect the software portion.
Groceries (food for home consumption)PartialMost grocery items are taxed at a reduced 1% state rate (plus applicable local rate) rather than the full 5.3% — a Virginia-specific carve-out for food purchased for home consumption.
Filings · Virginia

Filing schedules and due dates.

Virginia Tax assigns your filing frequency at registration based on expected tax liability and adjusts it as your business grows. Returns are filed using Form ST-9 and must be submitted even for periods with zero taxable sales.

FrequencyReturnDue dateWho it applies to
MonthlyMost commonST-9, Retail Sales and Use Tax Return20th of the following monthSellers with higher monthly tax liability; the default for most remote sellers registering with Virginia Tax
QuarterlyST-9, Retail Sales and Use Tax Return20th of the month following the close of each quarter — Apr 20, Jul 20, Oct 20, Jan 20Smaller sellers with lower annual tax liability, as assigned by Virginia Tax

Crossed the threshold, or about to?

A Commenda expert will review your Virginia exposure, register you with Virginia Tax, and take over the filing calendar — usually within a week.

The state authority

Virginia Tax — the state's revenue authority.

The Virginia Department of Taxation (Virginia Tax) administers sales and use tax through a single online portal. One login covers registration, return filing, and payment — there are no separate local portals for most sellers.

tax.virginia.gov/businesses

Registration requires a Tax Portal username and password. Out-of-state dealers register for the Out-of-State Dealer's Sales and Use Tax (RUT account) rather than the in-state Retail Sales and Use Tax (RST).

What you can do there
  • Register for a sales tax account

    Out-of-state sellers register for an RUT (Out-of-State Dealer) account through the iReg online registration system at no charge.

  • File returns and pay

    Form ST-9 returns, payments, and amendments are all filed through the Virginia Tax portal — ACH, check, or card accepted.

  • Look up the rate for any address

    Virginia Tax's online tools return the combined state and regional rate for any Virginia delivery address.

  • Verify an exemption certificate

    Confirm that a customer's sales tax exemption certificate or exemption number is valid before accepting it and exempting the sale.

Exposure & exemptions · Virginia

If you're behind, or your buyers are exempt.

Back-period exposure & voluntary disclosure

Virginia participates in the Multistate Tax Commission's voluntary disclosure program, giving out-of-state sellers a path to come forward, limit exposure, and avoid the worst penalties.

Lookback
Typically 3 years under a VDA — versus an open lookback if Virginia identifies you first
Penalties
Waived under an approved voluntary disclosure agreement
Interest
Still due on unpaid tax for the lookback period
Anonymity
Virginia accepts anonymous pre-clearance submissions through the MTC program before you commit

Exemption certificates accepted

Collect a valid certificate at the time of sale and retain it in your records — Virginia places the burden of proof on the seller if an exemption is later challenged.

Resale
Virginia Form ST-10 (Sales and Use Tax Certificate of Exemption) or the MTC Uniform Sales and Use Tax Exemption Certificate
Multi-jurisdiction resale
MTC Uniform Certificate accepted; Virginia is not a Streamlined Sales Tax (SST) member state
Nonprofit / government
Virginia Form ST-12 for nonprofit organizations; government purchasers use Form ST-12 or present a government purchase order
Manufacturing & agriculture
Virginia Form ST-11 covers exemptions for industrial manufacturing, mining, processing equipment, and agricultural inputs

FAQ · Virginia

Virginia questions, answered.

The questions remote sellers ask us most about Virginia sales tax.
Read our FAQ library

You cross the threshold when you have $100,000 or more in Virginia sales, or 200 or more separate Virginia transactions, in the current or preceding calendar year — whichever happens first. Virginia uses an OR test, so hitting either prong alone is enough to create the obligation.

No. When a registered marketplace facilitator (such as Amazon, eBay, or Etsy) collects and remits Virginia sales tax on your behalf, those sales are excluded from your own $100,000 and 200-transaction thresholds. Only your direct sales count.

No. Virginia exempts both B2B and B2C remotely-accessed software. If the software is accessed over the internet without a download, it is not subject to Virginia sales tax. This applies to subscription-based SaaS products as well as cloud services more broadly.

Virginia imposes an additional 0.7% regional tax in certain high-density areas, including the Northern Virginia region and the Hampton Roads region. When you add the 0.7% regional component to the 5.3% statewide base (4.3% state + 1% uniform local), the combined rate is 6% in those localities — which covers all five of Virginia's largest cities.

Out-of-state dealers file Form ST-9, Retail Sales and Use Tax Return, on either a monthly or quarterly basis depending on the frequency assigned by Virginia Tax. Monthly returns are due by the 20th of the following month; quarterly returns are due by the 20th of the month after the quarter closes.

Yes. A single employee who works from home in Virginia — even part-time — establishes physical presence and triggers the obligation to register from the first sale. This is one of the most common surprises for out-of-state businesses hiring in the Northern Virginia and Richmond metro areas.

Most food purchased for home consumption is taxed at a reduced 1% state rate rather than the full 5.3% base rate, though applicable regional and local add-ons still apply. Prepared food, meals, and restaurant food are taxed at the full rate.

Yes. Commenda monitors your Virginia exposure, registers you with Virginia Tax, calculates the correct rate for every transaction, and files each ST-9 return on your assigned schedule. Book a call to see it on your own data.

United States

Sales tax, state by state.

* No state-level sales tax. Alaska's local jurisdictions still enforce economic nexus through the ARSSTC.