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Economic nexus

Virginia economic nexus threshold

Virginia's economic nexus rule decides when out-of-state sellers must collect sales tax. Here's the current threshold, how it's measured, and how the transaction-count rule has changed.

By John DoeReviewed by Jane Doe, CPAUpdated June 2026How we verify

Confidence: moderate

Parts of this page (often the trailing-nexus timing) are still being verified, so our confidence here is moderate rather than high. Confirm anything you act on with Virginia Department of Taxation or a tax professional before you register or deregister.

Sales threshold
$100,000
Transaction threshold
200 transactions
Logic
sales or transactions
Measured over
previous or current calendar year
Effective
July 2019

Source: Virginia Department of Taxation

Nexus & savings calculator

Estimate whether you still have nexus in Virginia — and what canceling could save.

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  • Physical presence
  • Sales over $100,000
  • Over 200 transactions
Still has nexus

You likely still have nexus in Virginia because of more than 200 transactions — Virginia still counts transactions. Keep filing here for now.

Trailing nexus: Virginia applies trailing nexus — expect to keep filing for roughly 12 months after your nexus ends. Confirm the exact window before canceling.

Filing cost here today

$600/ yr

Read the Virginia guide →

Estimate only — general education, not tax advice. Confirm with Virginia's tax authority before you register or deregister.

What is economic nexus in Virginia?

Economic nexus means you can owe sales tax in Virginia based purely on your sales volume there — no physical presence required. It traces to the 2018 South Dakota v. Wayfair decision. Virginia's threshold took effect July 2019.

Today the threshold is $100,000 in sales or 200 transactions, measured over previous or current calendar year.

The transaction-count history

Virginia still counts transactions: crossing 200 transactions creates nexus even on modest revenue.

If your only nexus reason is the transaction count, watch it closely — a low-revenue, high-order business can cross it.

What counts toward the threshold

Gross retail sales; exempt/non-taxable sales included; wholesale/resale excluded if valid resale certificate held; marketplace-facilitated sales excluded from individual seller threshold calculation; shipping charges included

Marketplace-facilitated sales do not count toward your own Virginia threshold.

Where TrailingZero fits

TrailingZero connects to your store read-only, maps where you actually have nexus state by state, and tracks your sales against Virginia's threshold so you register only when you truly cross it — and deregister when you fall below. During any wind-down it can file the zero-dollar returns so nothing lapses — and you only pay for the states you genuinely keep. Run a free audit anytime; this page is free education either way.

Virginia Economic nexus FAQ

What is the economic nexus threshold in Virginia?
$100,000 in sales or 200 transactions, measured over previous or current calendar year, in effect since July 2019.
Did Virginia remove the 200-transaction rule?
Virginia still counts transactions: crossing 200 transactions creates nexus even on modest revenue.
Do marketplace sales count toward economic nexus in Virginia?
No, facilitated sales don't count toward your own threshold.
Is this tax advice?
No. This page is general education built from public sources and the rules change often. Confirm your specific situation with the state's tax authority or your accountant before you register or deregister.

More on Virginia sales tax

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Other states

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Sources

Primary sources reviewed for this page. Data current as of June 2026.

TrailingZerois software, not a CPA or law firm, and this page is general education — not tax or legal advice. State rules and thresholds change frequently; confirm your situation with the state's tax authority or your accountant before you register or deregister. See how we research and review this data in our editorial & accuracy policy.