Virginia Sales & Use Tax

Virginia levies a 5.3% state sales tax on the retail sale, lease or rental of most goods and some services. Some local jurisdictions impose additional sales taxes of up to 1.07%; the highest total sales tax rate is 7% in James City County, Williamsburg and York County.

Use tax (same rate) is also collected on the consumption, use or storage of goods in Virginia if sales tax was not paid on the purchase of the goods. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. 

Virginia provides exemption opportunities for the following industries: 

  • Manufacturing
  • Pharmaceutical/Biotech

Statute for Refunds: 36 Months

Utility Exemption: Yes, predominant use (Over 51%); Study is required.

Virginia Sales & Use Tax State Links

Virginia Blog Posts


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