va-sales-tax

Skill Metadata

Skill Metadata

Field	Value
Jurisdiction	Virginia, United States
Jurisdiction Code	US-VA
Tax Type	Retail Sales and Use Tax
Standard Rate	5.3% (4.3% state + 1% local mandatory)
Regional Rates	6% in Northern Virginia and Hampton Roads (additional 0.7% regional)
Hampton Roads Rate	7% (additional 1.7% total regional component)
Primary Legal Framework	Code of Virginia, Title 58.1, Chapter 6 (Section 58.1-600 et seq.)
Key Statute	Va. Code Section 58.1-603 (Imposition of tax)
Governing Body	Virginia Department of Taxation (Virginia Tax)
Filing Portal	Virginia Tax Online Services -- https://www.tax.virginia.gov
Economic Nexus Effective Date	July 1, 2019
SST Member	No
Contributor	Open Accounting Skills Registry
Validated By	Pending -- requires US CPA or Enrolled Agent sign-off
Validation Date	Pending
Skill Version	1.0
Confidence Coverage	Tier 1: rate lookups, basic nexus, standard taxability. Tier 2: regional rate determinations, grocery food reduced rate, SaaS classification, multi-jurisdiction issues. Tier 3: audit defense, penalty abatement, administrative appeals.
Format	Restructured to Q1 execution format, April 2026

Confidence Tier Definitions

Every rule in this skill is tagged with a confidence tier:

• [T1] Tier 1 -- Deterministic. Apply exactly as written. No reviewer judgement required.
• [T2] Tier 2 -- Reviewer Judgement Required. Claude flags the issue and presents options. A licensed CPA, EA, or tax attorney must confirm before filing.
• [T3] Tier 3 -- Out of Scope / Escalate. Do not guess. Escalate to a licensed tax professional.

Step 0: Client Onboarding Questions

Client Onboarding Questions

#	Question	Why It Matters
1	Do you have a Virginia sales tax registration / tax ID?	Determines whether registration is needed before filing.
2	What is your current filing frequency (monthly / quarterly / annually)?	Controls which return periods to prepare.
3	What is your nexus type -- physical presence, economic nexus, or both?	Determines registration obligations and applicable rules.
4	Are you a marketplace seller (selling through Amazon, Etsy, etc.)?	Marketplace facilitator may already be collecting on your behalf.
5	What types of products or services do you sell in Virginia?	Drives taxability classification under Virginia law.
6	Do you sell to exempt entities (government, nonprofits, resellers)?	Determines whether exemption certificates must be collected and retained.
7	Do you have locations, employees, or inventory in Virginia?	Physical presence creates nexus independent of economic thresholds.
8	Do you sell into multiple Virginia local jurisdictions?	Local tax rates vary; determines compliance complexity.

If the client cannot answer questions 1-4, STOP and gather this information before proceeding. [T1]

Step 1: Tax Rate Structure

1.1 Standard Rate Composition

Standard Rate Composition

Component	Rate	Authority
State tax	4.3%	Va. Code Section 58.1-603
Local tax (mandatory statewide)	1.0%	Va. Code Section 58.1-605
Standard combined rate	5.3%

Virginia's sales tax has a mandatory local component built into the rate structure, unlike most states:

1.2 Regional Rates

Regional Rates

Region	Additional Rate	Total Rate	Authority
Northern Virginia (NOVA)	0.7% (regional transport)	6.0%	Va. Code Section 58.1-603.1
Hampton Roads	0.7% (regional transport) + 1.0% (additional regional)	7.0%	Va. Code Section 58.1-603.1; HB 1414 (2020)
Central Virginia (Richmond metro)	0.7% (regional transport)	6.0%	Va. Code Section 58.1-603.1
Rest of Virginia	None	5.3%	Standard rate

• Northern Virginia jurisdictions — Northern Virginia jurisdictions (6.0%): Arlington, Fairfax, Loudoun, Prince William counties; cities of Alexandria, Fairfax, Falls Church, Manassas, Manassas Park. (T1)
• Hampton Roads jurisdictions — Hampton Roads jurisdictions (7.0%): Chesapeake, Hampton, Isle of Wight, James City, Newport News, Norfolk, Poquoson, Portsmouth, Suffolk, Virginia Beach, Williamsburg, York. (T1)

1.3 Sourcing Rules [T1]

• Intrastate sales sourcing — Intrastate sales: Sourced to the seller's location for over-the-counter sales. For shipped goods, sourced to the destination. (T1)
• Interstate sales sourcing — Interstate sales (remote sellers): Destination-based. (T1)
• Delivered sales sourcing — Delivered sales: Destination-based (the delivery address determines the rate). (T1)

Virginia is generally an origin-based sourcing state for intrastate sales.

Important: Because Virginia has regional rate differences, the sourcing determination directly affects the rate. A seller in Northern Virginia (6%) shipping to Hampton Roads (7%) charges the 7% rate. [T1]

Step 2: Transaction Classification Rules

2.1 General Rule

• General rule — Virginia sales tax applies to the retail sale, lease, or rental of tangible personal property and certain enumerated services. (Va. Code Section 58.1-603)

2.2 Taxability Matrix

Taxability Matrix

Item Category	Taxable?	Rate	Authority	Tier
General tangible personal property	Yes	Full rate	Va. Code Section 58.1-603	[T1]
Grocery food (food for home consumption)	Reduced rate: 1%	1% (state removed its 1.5% portion effective Jan 1, 2023; local 1% remains in some areas)	Va. Code Section 58.1-611.1	[T1]
Prepared food (restaurant meals)	Yes	Full rate	Va. Code Section 58.1-603	[T1]
Clothing and footwear	Yes	Full rate	No exemption	[T1]
Prescription drugs	Exempt	0%	Va. Code Section 58.1-609.10(9)	[T1]
Over-the-counter drugs	Exempt	0%	Va. Code Section 58.1-609.10(10)	[T1]
Durable medical equipment	Exempt (with prescription)	0%	Va. Code Section 58.1-609.10(11)	[T1]
Motor vehicles	Yes	Full rate (but paid at DMV, not seller)	Va. Code Section 58.1-603	[T1]
Gasoline and motor fuel	Exempt from sales tax (separate motor fuel tax)	N/A	Va. Code Section 58.1-609.10(3)	[T1]
Utilities (residential)	Exempt	0%	Va. Code Section 58.1-609.1(4)	[T1]
Utilities (commercial)	Yes	Full rate	Va. Code Section 58.1-603	[T1]
Industrial manufacturing materials	Exempt (for use in manufacturing)	0%	Va. Code Section 58.1-609.3(2)	[T2]
Agricultural supplies	Exempt	0%	Va. Code Section 58.1-609.2	[T1]
Software -- canned (tangible medium)	Yes	Full rate	Va. Code Section 58.1-602	[T1]
Software -- canned (electronic delivery)	Yes	Full rate	Virginia Tax Ruling 12-68	[T2]
Software -- custom	Exempt	0%	Va. Code Section 58.1-609.5(1)	[T2]
SaaS (Software as a Service)	Taxable	Full rate	Virginia Tax Ruling 19-45; PD 19-55	[T2]
Digital goods (e-books, music, video)	Yes	Full rate	Virginia Tax Ruling	[T2]
Data processing services	Not taxable	0%	Not enumerated	[T2]
Data center equipment	Exempt (qualifying data centers)	0%	Va. Code Section 58.1-609.3(18)	[T2]

2.3 Grocery Food -- Critical 2023 Change [T1]

• Grocery food before 2023 — Before Jan 1, 2023: Grocery food was taxed at 2.5% (1.5% state + 1% local). (T1) (HB 90 / SB 451 (2022 Session); Va. Code Section 58.1-611.1)
• Grocery food after 2023 — After Jan 1, 2023: Grocery food is taxed at 1% (0% state + 1% local only). (T1)
• Regional grocery food removal — In regional tax areas, the regional component is also removed from grocery food. (T1) (Va. Code Section 58.1-611.1)
• Prepared food not reduced rate — Prepared food remains taxable at the full applicable rate. (T1) (Va. Code Section 58.1-611.1)
• Food purchased for human consumption — The definition of "food purchased for human consumption" follows Va. Code Section 58.1-611.1 and generally aligns with the federal SNAP definition. (T1) (Va. Code Section 58.1-611.1)

2.4 SaaS Taxability -- Virginia's Position [T2]

• SaaS treated as TPP — Virginia has broadly interpreted its definition of tangible personal property to include electronically delivered software. (T2) (Virginia Tax Ruling PD 19-55; Public Document 19-45)
• SaaS as taxable lease — SaaS is treated as a subscription to use software, which Virginia considers a taxable lease of TPP. (T2) (Virginia Tax Ruling PD 19-55; Public Document 19-45)
• SaaS access method irrelevant — The tax applies regardless of whether the software is accessed via browser or app. (T2) (Virginia Tax Ruling PD 19-55; Public Document 19-45)
• IaaS/PaaS unclear — Infrastructure as a Service (IaaS) and Platform as a Service (PaaS) taxability is less clear and should be evaluated on a case-by-case basis. (T3) (Virginia Tax Ruling PD 19-55; Public Document 19-45)

2.5 Services Taxability [T2]

Services Taxability

Service	Taxable?	Authority
Repair and maintenance of TPP	Yes (labor + parts)	Va. Code Section 58.1-603
Telecommunications services	Yes	Va. Code Section 58.1-602
Hotel/lodging	Yes (plus local transient occupancy taxes)	Va. Code Section 58.1-603
Professional services (legal, accounting)	No	Not enumerated
Personal services (haircuts, dry cleaning)	No	Not enumerated
Landscape services	No	Not enumerated
Construction services	No (materials taxable at purchase)	DOR guidance
Transportation/freight (separately stated)	Exempt	Va. Code Section 58.1-609.5(3)

Step 3: Return Form Structure

3.1 Registration

• Registration requirement — All sellers with nexus in Virginia must register with Virginia Tax before making taxable sales. Registration is completed through the Virginia Tax Online portal. (Va. Code Section 58.1-613)

3.2 Filing Frequency

Filing Frequency

Filing Status	Frequency	Due Date
Standard (all registrants)	Monthly	20th of the following month
Seasonal filers	Monthly during active season	20th of the following month

• No quarterly/annual filing — Virginia does not offer quarterly or annual filing options for general sales tax filers (unlike many states). All registrants file monthly. (T1)

3.3 Returns and Payment

• Form ST-9 primary return — Form ST-9 (Retail Sales and Use Tax Return) is the primary return. (T1)
• Return covers state and local — The return covers both state and local taxes (the local 1% is reported and remitted with the state return). (T1)
• Electronic filing required — Electronic filing is required for all filers. (T1)
• Payment due date — Payment is due on the same date as the return (20th of the following month). (T1)

3.4 Dealer's Discount

• Dealer's discount retention — Dealers may retain the greater of $0 or an amount computed as follows: On collections of the first $62,500 of taxable sales: 1.6% of tax due. (T1) (Va. Code Section 58.1-622)
• Maximum discount — The maximum discount is approximately $53 per month (for monthly filers with sufficient sales volume). (T1) (Va. Code Section 58.1-622)
• Discount timely filing condition — The discount is available only if the return is filed and payment is made on time. (Va. Code Section 58.1-622)

3.5 Penalties and Interest

Penalties and Interest

Violation	Penalty	Authority
Late filing	6% of tax due per month, up to 30%	Va. Code Section 58.1-635
Late payment	6% of tax due per month, up to 30%	Va. Code Section 58.1-635
Failure to file	$10 minimum penalty per return	Va. Code Section 58.1-635
Underpayment (negligence)	Additional 6%	Va. Code Section 58.1-635
Fraud	100% of tax deficiency	Va. Code Section 58.1-635
Interest	Federal underpayment rate + 2%	Va. Code Section 58.1-15

3.6 Prepayment Requirement [T1]

• No prepayment requirement — Virginia does not require sales tax prepayments (unlike some states that require estimated payments mid-month for large filers). (T1)

Step 4: Deductibility / Exemptions

5.1 Virginia Exemption Certificates

Virginia Exemption Certificates

Certificate	Use Case	Form
ST-10 (Sales and Use Tax Certificate of Exemption)	General exemption certificate (resale, exempt organizations)	Form ST-10
ST-10A	Manufacturing exemptions	Form ST-10A
ST-11	Certificate of exemption for government entities	Form ST-11
ST-12	Industrial manufacturing/processing exemption	Form ST-12
ST-13	Contractor's exemption certificate	Form ST-13
ST-13A	Government contractor exemption	Form ST-13A
Streamlined (SSTCE)	Multi-state (accepted)	SSTCE form

5.2 Requirements for Valid Certificates [T1]

• Valid certificate requirements — Valid exemption certificates must contain: 1. Purchaser name and address. 2. Virginia sales tax registration number (for resale). 3. Nature of the exemption claimed. 4. Description of property being purchased. 5. Purchaser's signature. 6. Date of certificate. (T1)

5.3 Good Faith Acceptance [T2]

• Certificate valid on its face — The certificate must appear valid on its face. (T1) (Va. Code Section 58.1-623(C))
• Purchase consistent with exemption — The purchase must be consistent with the claimed exemption. (T2) (Va. Code Section 58.1-623(C))
• Knowledge of invalid exemption — If the seller has knowledge that the exemption is invalid, good faith does not apply. (T2) (Va. Code Section 58.1-623(C))

Virginia relieves sellers of liability when they accept exemption certificates in good faith. However, the seller must exercise reasonable care:

5.4 Retention Period

• Exemption certificate retention period — 3 years years (T1)

6.1 When Use Tax Applies

• Uncollected seller tax — Property is purchased from a seller who did not collect Virginia tax. (T1)
• Resale property withdrawn for use — Property purchased for resale is withdrawn for personal/business use. (T1)
• Out-of-state purchase brought into VA — Property is purchased in another state and brought into Virginia for use. (T1)

6.2 Use Tax Rate

• Use tax rate equals sales tax rate — The use tax rate equals the applicable sales tax rate (5.3%, 6.0%, or 7.0% depending on region). (T1)

6.3 Credit for Taxes Paid to Other States

• Credit for taxes paid to other states — Virginia allows a credit for sales/use tax properly paid to another state, up to the amount of Virginia use tax that would be due. (T1) (Va. Code Section 58.1-611)

6.4 Consumer Use Tax Return

• Business use tax reporting — Businesses: Report on Form ST-7 (Consumer Use Tax Return) or Form ST-9. (T1)
• Individual use tax reporting — Individuals: Report on Virginia individual income tax return (Form 760). (T1)

Step 5: Key Thresholds

4.1 Physical Nexus

• Place of business — Place of business (office, store, warehouse) in Virginia. (T1)
• Employees or agents — Employees or agents operating in Virginia. (T1)
• Inventory stored in Virginia — Inventory stored in Virginia (including FBA). (T1)
• Regular delivery via company vehicles — Regular delivery via company vehicles. (T1)
• Affiliate nexus — Affiliate nexus (related entities with physical presence). (T2)

4.2 Economic Nexus [T1]

Economic Nexus (Va. Code Section 58.1-612(C))

Threshold	Value	Measurement Period
Revenue	$100,000 in gross revenue from sales into Virginia	Current or prior calendar year
Transactions	200 transactions delivered into Virginia	Current or prior calendar year
Test	OR -- either threshold triggers nexus

Virginia enacted economic nexus effective July 1, 2019.

4.3 Marketplace Facilitator Rules [T1]

• Marketplace facilitators must collect — Marketplace facilitators meeting the nexus thresholds must collect and remit. (T1) (Va. Code Section 58.1-612(D))
• Marketplace sellers relieved — Marketplace sellers are relieved of collection obligation for facilitated sales. (T1) (Va. Code Section 58.1-612(D))
• Marketplace facilitator definition — A marketplace facilitator is defined as a person who facilitates a retail sale by listing or advertising, collecting payment, and/or transmitting payment to the marketplace seller. (T1) (Va. Code Section 58.1-612(D))

Virginia enacted marketplace facilitator legislation effective July 1, 2019 (concurrent with economic nexus).

Step 6: Filing Deadlines and Penalties

Refer to Step 3 for filing frequencies and due dates. [T1]

PROHIBITIONS

• 1 — NEVER apply a flat 5.3% rate statewide -- check whether the address is in Northern Virginia (6.0%), Hampton Roads (7.0%), or the rest of Virginia (5.3%). (T1)
• 2 — NEVER advise that grocery food is fully exempt from sales tax in Virginia -- it is taxed at a reduced rate of approximately 1% (local component only, after the Jan 2023 change). (T1)
• 3 — NEVER advise that SaaS is not taxable in Virginia (it is taxable per DOR rulings). (T1)
• 4 — NEVER tell a seller they can file quarterly in Virginia -- Virginia requires monthly filing for all registrants. (T1)
• 5 — NEVER confuse Virginia's mandatory 1% local tax with optional local taxes -- every Virginia transaction includes the 1% local component. (T1)
• 6 — NEVER apply the grocery food reduced rate to prepared food or restaurant meals. (T1)
• 7 — NEVER advise that over-the-counter drugs are taxable in Virginia (they are exempt). (T1)
• 8 — NEVER assume motor vehicle tax is collected by the seller -- it is collected by DMV at titling. (T1)
• 9 — NEVER ignore the data center exemption for qualifying purchases -- it is a significant incentive. (T2)
• 10 — NEVER provide Virginia tax guidance without specifying which regional rate applies to the customer's location. (T1)

Edge Case Registry

7.1 Data Center Equipment Exemption [T2]

• Data center capital investment threshold — Qualifying data centers that make a capital investment of at least $150 million (or lower thresholds in certain localities) and create a minimum number of jobs are exempt from sales tax on computer equipment and hardware purchased for use in the data center. (T2) (Va. Code Section 58.1-609.3(18))
• Electricity exemption extension — The exemption also extends to electricity purchased for use in the data center. (T2) (Va. Code Section 58.1-609.3(18))
• VEDP application required — Application and approval through Virginia Economic Development Partnership (VEDP) required. (T3) (Va. Code Section 58.1-609.3(18))

7.2 Mixed Regional Rate Sales [T2]

• Low to high rate shipment — A seller located in a 5.3% jurisdiction shipping to Hampton Roads (7.0%) must charge 7.0%. (T1)
• High to low rate shipment — A seller in Hampton Roads shipping to a 5.3% jurisdiction charges 5.3%. (T1)
• Pick-up orders — For pick-up orders, the seller's location rate applies. (T1)

7.3 Motor Vehicle Sales Tax [T1]

• DMV collects at titling — Motor vehicles are subject to the standard sales tax rate, but tax is collected by the DMV at the time of titling, not by the dealer. (T1)
• Trade-in allowances — Trade-in allowances reduce the taxable base. (T1)
• Historical cap on motor vehicle tax — The maximum sales tax on motor vehicles was capped historically, but check current law. (T2)

7.4 Manufacturing and Industrial Exemptions [T2]

• Raw materials and components — Raw materials and components that become part of the finished product. (T1) (Va. Code Section 58.1-609.3)
• Machinery and tools — Machinery and tools used directly in manufacturing. (T2) (Va. Code Section 58.1-609.3)
• Fuel used directly in manufacturing — Fuel used directly in manufacturing (not heating). (T2) (Va. Code Section 58.1-609.3)
• Pollution control equipment — Pollution control equipment. (T2) (Va. Code Section 58.1-609.3)

7.5 Nonprofit and Government Exemptions [T2]

• Government entity exemption — Virginia exempts purchases by federal and state government entities. (T1) (Va. Code Section 58.1-609.11)
• 501(c)(3) exemption application — Qualifying 501(c)(3) nonprofit organizations may apply for an exemption certificate. (T2) (Va. Code Section 58.1-609.11)
• Exemption not automatic — The exemption is not automatic -- nonprofits must apply to Virginia Tax and receive a certificate. (T1) (Va. Code Section 58.1-609.11)
• Churches generally exempt — Churches are generally exempt without needing to apply. (T2) (Va. Code Section 58.1-609.11)

7.6 Occasional or Casual Sales [T1]

• Occasional sale threshold — Three or fewer sales in a 12-month period qualify. (T1) (Va. Code Section 58.1-602 (definition of "occasional sale"))
• Excluded items from casual sale exemption — Motor vehicles, watercraft, and aircraft are not eligible for the casual sale exemption. (T1) (Va. Code Section 58.1-602 (definition of "occasional sale"))

Virginia exempts from sales tax the occasional sale of tangible personal property by a person not regularly engaged in the business of selling:

7.7 Digital Advertising Tax [T2]

Unlike Maryland, Virginia does not impose a separate digital advertising tax. However, digital goods and SaaS remain subject to the standard sales tax. [T2]

7.8 School Supply and Clothing Tax Holiday [T1]

• School supplies threshold — School supplies ($20 or less per item): exempt. (T1) (Va. Code Section 58.1-611.2)
• Clothing and footwear threshold — Clothing and footwear ($100 or less per item): exempt. (T1) (Va. Code Section 58.1-611.2)
• Energy-efficient products threshold — Energy-efficient products (qualifying Energy Star products, $2,500 or less): exempt. (T1) (Va. Code Section 58.1-611.2)
• Emergency preparedness items — Hurricane and emergency preparedness items: exempt. (T1) (Va. Code Section 58.1-611.2)

Virginia holds an annual sales tax holiday (typically the first weekend in August):

Test Suite

Test 1: Standard Rate Calculation [T1]

Question: A retailer in Richmond (Central Virginia, 6.0% total) sells a $1,000 laptop. What is the sales tax?

Expected Answer: $1,000 x 6.0% = $60.00.

Test 2: Grocery Food Rate [T1]

Question: A consumer buys $300 of groceries in Virginia Beach (Hampton Roads). What tax is due on the groceries?

Expected Answer: After Jan 1, 2023, grocery food is taxed at approximately 1% (local portion only). $300 x 1% = $3.00. The state and regional portions do not apply to grocery food.

Test 3: SaaS Taxability [T2]

Question: A Virginia company subscribes to a $500/month CRM SaaS product. Is Virginia sales tax due?

Expected Answer: Yes. Virginia taxes SaaS. At the applicable rate for the company's location (e.g., 5.3% in standard Virginia = $26.50/month; 6.0% in NOVA = $30.00/month; 7.0% in Hampton Roads = $35.00/month).

Test 4: Regional Rate Determination [T1]

Question: An online retailer in Roanoke (5.3%) ships a $200 order to a customer in Arlington (NOVA, 6.0%). What rate applies?

Expected Answer: 6.0%. For shipped goods, Virginia uses destination-based sourcing, so the buyer's location rate applies. Tax = $200 x 6.0% = $12.00.

Test 5: Economic Nexus [T1]

Question: An out-of-state seller made $50,000 in sales but 210 transactions into Virginia this year. Does the seller have nexus?

Expected Answer: Yes. Virginia uses an OR test. The seller exceeded the 200-transaction threshold, so economic nexus is triggered even though revenue is below $100,000.

Test 6: Sales Tax Holiday [T1]

Question: During Virginia's sales tax holiday in August, a customer buys a $90 pair of shoes and a $110 jacket. Which items qualify?

Expected Answer: The $90 shoes qualify (under $100 threshold) and are exempt. The $110 jacket does NOT qualify (exceeds $100 per-item limit) and is taxable at the full applicable rate.

Test 7: Use Tax on Out-of-State Purchase [T1]

Question: A Virginia Beach (7.0%) resident buys a $2,000 piece of furniture online from a seller who charges 4% sales tax (from another state). What Virginia use tax is owed?

Expected Answer: Virginia use tax at 7.0% = $140. Credit for tax paid to other state: $2,000 x 4% = $80. Net Virginia use tax owed: $140 - $80 = $60.

Reviewer Escalation Protocol

Reviewer Escalation Protocol

Trigger	Action
Any [T3] tagged item encountered	STOP. Do not guess. Escalate to licensed CPA, EA, or tax attorney.
Client has audit notice or assessment	Escalate immediately. Do not advise on audit response.
Multi-state nexus question involving 3+ states	Flag for senior reviewer with multi-state experience.
Penalty abatement or voluntary disclosure	Escalate to licensed professional with state-specific experience.
Ambiguous taxability of a product/service	Present both interpretations to reviewer with supporting authority.

Contribution Notes

• This skill follows the Q1 execution format (Step 0 through Step 7).
• All rules are tagged [T1], [T2], or [T3] per the Confidence Tier Definitions.
• Rate tables are deterministic lookup tables -- no narrative explanation of rates.
• To update this skill, submit a pull request with the specific section, supporting statutory authority, and effective date of the change.
• All changes require validation by a US CPA or EA before merging.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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