If you purchased items to be used or stored 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.
The sales tax rate for most locations in Virginia is 5.3%. Several areas have an additional regional or local tax as outlined below. In all of Virginia, food for home consumption (e.g. grocery items) and certain essential personal hygiene items are taxed at a reduced rate of 2.5%.
What is the Use Tax rate?
The Use Tax rate in Virginia is the same as the Sales Tax rate.
Where do I report my Virginia Use Tax?
To report your Virginia Use Tax, please follow the steps listed below.
- Select State from the navigation bar on the left
- Edit your Virginia state return
- Select Use Tax
For more information regarding Virginia's Use Tax, please visit Virginia.gov.