Does Virginia have sales tax?

Yes. Virginia has a 5.30% statewide sales tax rate, plus an average local rate of 0.45%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-05-27.

Do I have to collect sales tax in Virginia?

You must collect Virginia sales tax if your economic nexus threshold is met: $100,000 or 200 separate transactions in sales to Virginia customers.

What is Virginia's sales tax rate?

Virginia's base state rate is 5.30% plus an average local rate of 0.45%. Always check the exact rate at the customer's delivery address before charging.

Does Virginia have a marketplace facilitator law?

Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Virginia sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.

What is Virginia's marketplace facilitator threshold for sales tax?

Virginia applies the same threshold to marketplace facilitators as to remote sellers: $100,000 or 200 separate transactions in Virginia sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Virginia sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.

When did Virginia's economic nexus law take effect?

Virginia's current economic nexus rule took effect on 2019-07-01.

Virginia Sales Tax Nexus & Economic Nexus Threshold (2026)

Updated 2026-05-27

Economic nexus triggers at $100,000 or 200 transactions in sales delivered to Virginia customers.

5.30% statewide sales tax rate, with an average combined state and local rate of 5.75%.

Economic nexus threshold	$100,000 or 200 transactions (whichever is met first, depending on state logic)
State sales tax rate	5.30% Average combined rate (state + local): 5.75%
Marketplace facilitator law	Yes Amazon, Etsy, eBay collect and remit on your behalf
Effective date	2019-07-01
Department of Revenue	Official site

Check Virginia nexus with your numbers

If your sales are close to the Virginia threshold, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator applies the same state threshold data shown here and can compare Virginia against every other state where you sell.

How Virginia nexus works

Economic nexus in Virginia triggers when remote sellers exceed $100,000 in gross sales OR 200 or more separate transactions into Virginia in the current or preceding calendar year — whichever is met first.

Filing frequency

Filing frequency in Virginia depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.

Marketplace facilitator law

Yes, Virginia has a marketplace facilitator law. Sales you make through Amazon, Etsy, eBay, Walmart, and other marketplaces are collected and remitted by the marketplace — you do not need to collect tax on those transactions yourself, though you may still need to register.

Virginia sales tax by topic

Related states to Virginia

If you sell into Virginia, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.

North Carolina$100,000 · 4.75%

Compare Virginia vs North Carolina →

Maryland$100,000 · 6.00%

Compare Virginia vs Maryland →

Pennsylvania$100,000 · 6.00%

Compare Virginia vs Pennsylvania →

West Virginia$100,000 · 6.00%

Compare Virginia vs West Virginia →

Frequently asked questions

Does Virginia have sales tax?: Yes. Virginia has a 5.30% statewide sales tax rate, plus an average local rate of 0.45%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-05-27.
Do I have to collect sales tax in Virginia?: You must collect Virginia sales tax if your economic nexus threshold is met: $100,000 or 200 separate transactions in sales to Virginia customers.
What is Virginia's sales tax rate?: Virginia's base state rate is 5.30% plus an average local rate of 0.45%. Always check the exact rate at the customer's delivery address before charging.
Does Virginia have a marketplace facilitator law?: Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Virginia sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.
What is Virginia's marketplace facilitator threshold for sales tax?: Virginia applies the same threshold to marketplace facilitators as to remote sellers: $100,000 or 200 separate transactions in Virginia sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Virginia sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.
When did Virginia's economic nexus law take effect?: Virginia's current economic nexus rule took effect on 2019-07-01.

Sources

date_retrieved: 2026-05-27