What is Virginia's e-commerce sales tax in 2026?

Virginia's 2026 e-commerce sales tax: out-of-state sellers collect once they cross $100,000 in gross sales OR 200 transactions in Virginia-destination revenue. Charge the 5.30% state rate plus any applicable local rate at the buyer's ship-to address.

Do I collect sales tax on every Virginia order?

You collect Virginia sales tax once you cross the economic nexus threshold ($100,000 in gross sales OR 200 transactions). Below threshold, you don't need to collect unless you have physical nexus (office, employees, inventory in Virginia).

What rate do I charge for Virginia e-commerce sales?

5.30% state rate, plus any applicable local rate at the customer's ship-to address. Most e-commerce platforms (Shopify, WooCommerce) can apply destination rates automatically when you enable VA in tax settings.

Do I need to collect sales tax on shipping in Virginia?

It depends on state-specific rules. Many states tax shipping when the product is taxable; some states exempt shipping if separately stated. Check Virginia's specific policy or use a tax service that encodes the rule.

Virginia E-commerce Sales Tax Nexus Guide — 2026

Updated 2026-05-27

If your E-commerce business sells $100,000 or 200 transactions into Virginia in a calendar year, you have economic nexus and must register, collect, and remit Virginia sales tax.

E-commerce sales tax basics in Virginia

For a direct-to-consumer store (Shopify, WooCommerce, BigCommerce, or custom) shipping to Virginia buyers, the economic nexus trigger is $100,000 or 200 transactions in VA-destination revenue (effective 2019-07-01). Crossing that bar obligates registration, collection, and periodic filing.

Once registered, charge 5.30% state tax plus the applicable local rate — averaging 0.45% across Virginia but varying by the buyer's shipping ZIP on most tangible personal property. Digital products, subscriptions, and professional services have different treatment — see the Virginia SaaS page if you sell software or digital goods.

Registration + collection checklist

Register with the Virginia Department of Revenue for a sales tax permit.
Configure your cart platform to collect tax at the destination rate. Enable VA in your tax settings.
Charge the combined state + local rate at the customer's delivery address (most states source to ship-to, not ship-from).
File returns on the cadence your DOR assigns (monthly, quarterly, or annually).
Track your Virginia-sourced revenue monthly so you know when you're approaching or below threshold for the next period.

Common mistakes e-commerce sellers make in Virginia

Using origin-based rates (your HQ state's rate) instead of destination rates. Virginia sources to the buyer's ship-to address — charge the VA rate, not your home state's.
Counting marketplace sales toward the Virginia threshold. Amazon, Etsy, and eBay sales are usually excluded in Virginia; check the specific rule before adding them to your nexus-tracking spreadsheet.
Waiting until year-end to register. If you cross $100,000 mid-year, you must begin collecting on sales made after the threshold-crossing date — back-tax exposure grows until you register.
Forgetting to file zero returns once registered. Missing filings trigger penalties even when you owe no tax.

Virginia nexus note

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.

What to do next

Read the full Virginia overview for thresholds, filing frequency, marketplace facilitator rules, and registration links. Use the nexus calculator to check whether you have crossed the threshold. For background on the post-Wayfair economic nexus framework, see the pillar guide.

Frequently asked questions

What is Virginia's e-commerce sales tax in 2026?: Virginia's 2026 e-commerce sales tax: out-of-state sellers collect once they cross $100,000 in gross sales OR 200 transactions in Virginia-destination revenue. Charge the 5.30% state rate plus any applicable local rate at the buyer's ship-to address.
Do I collect sales tax on every Virginia order?: You collect Virginia sales tax once you cross the economic nexus threshold ($100,000 in gross sales OR 200 transactions). Below threshold, you don't need to collect unless you have physical nexus (office, employees, inventory in Virginia).
What rate do I charge for Virginia e-commerce sales?: 5.30% state rate, plus any applicable local rate at the customer's ship-to address. Most e-commerce platforms (Shopify, WooCommerce) can apply destination rates automatically when you enable VA in tax settings.
Do I need to collect sales tax on shipping in Virginia?: It depends on state-specific rules. Many states tax shipping when the product is taxable; some states exempt shipping if separately stated. Check Virginia's specific policy or use a tax service that encodes the rule.

Sources

date_retrieved: 2026-05-27