If you purchased items to be used or consumed in Virginia but did not pay sales tax on those items, you must pay Use Tax to Virginia. Examples of purchases where sales tax may not be collected are those made via the internet, mail order catalog or out-of-state.
Tax Rates:
The general tax rate is 6% in the following cities and counties in the Hampton Roads and Northern Virginia regions:
|
Chesapeake City |
Alexandria City |
|
Franklin City |
Fairfax City |
|
Hampton City |
Falls Church City |
|
Newport News City |
Manassas City |
|
Norfolk City |
Manassas Park City |
|
Poquoson City |
Arlington County |
|
Portsmouth City |
Fairfax County |
|
Suffolk City |
Loudoun County |
|
Virginia Beach City |
Prince William County |
|
Isle of Wight County |
|
|
Southampton County |
|
The general tax rate is 5.3% in all other areas of Virginia. Statewide, the tax rate on food purchased for home consumption is 2.5%.
In the Historic Triangle Region the sales tax is 7%. This includes James City County, York County and Williamsburg City.
To enter an amount of Use Tax due on your Virginia return within your account, follow the steps below:
- State Section
- Edit
- Use Tax
For more information, see: