Resources Law by State Virginia Sales Tax Rate

Virginia Sales Tax Rate

Virginia has a general sales tax rate of 5% (4% state tax and 1% local tax). Consumers are taxed on every 'eligible food item.' For example, fresh local produce sold at farmers markets and grocery stores, or basic, unprepared cold grocery foods, are taxed 2.5% (1.5% state tax and 1% local tax). Cities and counties may also charge an additional "Food and Beverage Tax" on restaurant meals.

Virginia's use tax also applies at the same rate for out of state purchases (food 2.5%, non-food 5%) exceeding $100 per year "from mail order catalogs". Various exemptions include prescription and non-prescription medicine, gasoline (need citation), and postage stamps, or the labor portion of vehicle repair (need citation). "Cost price" does not include separately stated "shipping" charges but it does include a separate "handling" charge or "shipping and handling" charges if listed as a combined item on the sales invoice. However, unlike Maryland and West Virginia consumer use tax forms, the Virginia CU-7 Consumer Use Tax Form does not recognize that it is possible to be under-taxed in another state and so only addresses untaxed items only. Unlike Maryland's quarterly filing, Virginia's CU-7 is due annually between January 1 and May 1 or can be filed optionally instead with Schedule A with Form 760, or Schedule NPY with Form 760PY. As with all states, Virginia has penalties and interest for non-filing, but Virginia's use tax is no more practically enforceable than that of any other state.

Contact Sales Tax Accountants today for free tax assessment and sales tax questions. Call 1-877-254-0990.

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