VA Sales Tax

A sales tax is imposed on gross receipts from retail sales. The seller collects the tax from the customer by separately stating the tax and adding it to the sales price or charge. Effective July 1, 2013, the rate of tax is 6% (5% state and 1% local tax). "Retail sales" means sales made for any purpose other than for resale. The tax may also apply to the furnishing of transient accommodations and the lease or rental of personal property.

Sales Tax on Food

A sales tax on some food items is imposed at a reduced rate. The current tax rate is 2.5% (1.5% state and 1% local tax) for sales of food for home consumption.

Definition of Food: Food for human consumption means food purchased for home consumption by humans, as defined under the Food Stamp Act of 1977, 7 U.S.C. § 2012. The definition includes most staple grocery food items and cold prepared foods packaged for home consumption. Specifically excluded from the definition of food for home consumption are alcoholic beverages, tobacco, and prepared hot foods sold for immediate consumption. The reduced sales and use tax rate does not apply to seeds and plants which produce food for human consumption.

For additional information on Sales Tax in Virginia call or e-mail Commissioner of the Revenue, Page Johnson, or visit the Virginia Department of Taxation website

See also Code of Virginia § 58.1-600 - 639. Retail Sales and Use Tax.

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