Seller's guide
Sales tax in Virginia
Everything an online seller needs to know about sales tax in Virginia: the rate, when you have to register, marketplace rules, filing, and when you can cancel — in plain English.
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.
- Statewide base rate
- 4.3%
- Economic threshold
- $100,000 in sales or 200 transactions
- Marketplace law
- Yes
- Trailing nexus
- ≈ 12 mo
- Tax authority
- Virginia Department of Taxation
Source: Virginia Department of Taxation
Nexus & savings calculator
Estimate whether you still have nexus in Virginia — and what canceling could save.
- Physical presence
- Sales over $100,000
- Over 200 transactions
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
Estimate only — general education, not tax advice. Confirm with Virginia's tax authority before you register or deregister.
Do you need to collect sales tax in Virginia?
You have a duty to collect once you have nexus: physical presence (inventory, staff, an office) or economic nexus from crossing $100,000 in sales or 200 transactions over previous or current calendar year. Virginia still counts transactions: crossing 200 transactions creates nexus even on modest revenue.
The Virginia rate
Virginia imposes a mandatory statewide 4.3% state rate plus a mandatory 1% local add-on (levied statewide), yielding a standard combined baseline of 5.3%. Regional additions apply: Northern Virginia and Hampton Roads localities add a further 0.7% for a combined 6.0% rate; some localities reach up to 7.0%.
Marketplace and direct sales
Marketplaces like Amazon collect Virginia tax for you, but those sales don't count toward your own threshold. Direct sales on your own store you collect yourself.
Filing and zero returns
Once registered, Virginia requires a return every assigned period even when you owe $0 — miss one and you can face penalties. Filing frequency (monthly, quarterly, or annual) is assigned by the Virginia Department of Taxation based on reported or estimated tax liability.
When you can cancel
If your Virginia returns are mostly $0, you may be over-registered. Canceling your Virginia sales tax registration makes sense if you have dropped below both the $100,000 sales and 200-transaction thresholds for a full calendar year, since Virginia's collection obligation lapses on January 1 of the following year. The catch is that you must file a final ST-1 sales tax return covering your last period of operation before or at closure, and Virginia's 6-year audit lookback for non-filers means unclosed accounts can attract scrutiny long after you stop selling.
Where TrailingZero fits
TrailingZero connects to your store read-only, maps where you actually have nexus state by state, and maps your real nexus in Virginia and flags whether you should register, keep filing, or cancel. 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 Sales tax guide FAQ
- Does Virginia have a sales tax?
- Yes. The statewide base rate is 4.3%. Remote sellers collect it once they have nexus.
- When do I have to register for sales tax in Virginia?
- When you have physical presence there or cross $100,000 in sales or 200 transactions over previous or current calendar year.
- Can I cancel my Virginia registration if I'm under the threshold?
- Generally yes, after clearing Virginia's trailing-nexus window and filing a final return.
- 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
See what you can stop paying in Virginia
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Other states
See all states →Sources
Primary sources reviewed for this page. Data current as of June 2026.
- https://www.tax.virginia.gov/remote-sellers-marketplace-facilitators-economic-nexus
- https://www.tax.virginia.gov/closing-your-business
- https://www.tax.virginia.gov/how-report-changes-your-business
- https://www.tax.virginia.gov/retail-sales-and-use-tax
- https://www.tax.virginia.gov/register-business-virginia
- https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-612.1/
- https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
- https://www.avalara.com/us/en/taxrates/state-rates/virginia/virginia-sales-tax-guide.html
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.