Virginia sales & use tax.
The facts an advisor checks first — rate, nexus threshold, marketplace rules — with links to the controlling authority.
Virginia: rate, nexus & administration.
- State rate
- 5.3% (incl. 1% mandatory local)
- Local rates
- Regional rates raise the total to 6%–7% in Northern Virginia, Hampton Roads, and other regions
- Economic nexus
- $100,000 or 200 transactions · effective July 1, 2019Controlling authority: Va. Code Ann. § 58.1-612(C)(10)–(11) ↗
- Marketplace facilitator
- Yes — effective July 1, 2019
- Streamlined (SST)
- Not a member
- Administered by
- Virginia Department of Taxation ↗
What to watch in Virginia
- The state tax on groceries was eliminated January 1, 2023; the 1% local portion remains.
- Electronically delivered software and SaaS are generally not taxable.
Rates, thresholds, and taxability change mid-year — verify against the Virginia Department of Taxation before advising. In L3i, every determination is cited to the controlling authority.
The Virginia voluntary disclosure agreement.
Behind in Virginia? There’s a front door. The voluntary disclosure program lets a business settle unregistered-period exposure on defined terms — before the state finds it first. The terms that shape the client conversation:
Administered by the Virginia Department of Taxation ↗. Program terms as of February 2026 — confirm current terms before filing. L3i pairs the exposure math with the filing itself — see exposure analysis & VDA services.
Virginia, in brief.
What is the economic nexus threshold in Virginia?
$100,000 or 200 transactions, effective July 1, 2019. Once the threshold is crossed, remote sellers must register with the Virginia Department of Taxation and begin collecting.
What is the sales tax rate in Virginia?
The state sales tax rate is 5.3% (incl. 1% mandatory local). Regional rates raise the total to 6%–7% in Northern Virginia, Hampton Roads, and other regions.
Do marketplace facilitators collect Virginia sales tax?
Yes — marketplace facilitators have been required to collect since July 1, 2019. Direct (non-marketplace) sales remain the seller’s obligation.
How does a remote seller register for Virginia sales tax?
Register with the Virginia Department of Taxation before collecting — a remote seller must register once it crosses the economic nexus threshold ($100,000 or 200 transactions).
Does Virginia offer a voluntary disclosure agreement (VDA)?
Yes — the Virginia Department of Taxation administers a voluntary disclosure program with a lookback of 36 months (3 years). Penalties are generally waived; interest is generally still due. An advisor can approach the state anonymously before disclosing the client’s identity.
A page tells you the rule. The platform applies it — and remembers why.
L3i runs Virginia determinations against a deterministic rules engine, cites the controlling authority, and captures your firm’s judgment so the next Virginia question starts further ahead.
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