Questions & Answers

What is Virginia's Consumer's Use Tax?

You'll need to pay Consumer's Use Tax, if during the year, you purchased:
  • merchandise by telephone, Internet, or television and no sales tax was charged
  • merchandise while outside of Virginia and paid no sales tax, and you used that merchandise in Virginia
  • more than $100 in merchandise by mail and no sales tax was charged
The general tax rate is 7% in the Historic Triangle Region:
  • James City County
  • Williamsburg City
  • York County
The general tax rate is 6.3% in Halifax County.

The general tax rate is 6% in the following cities and counties in the Hampton Roads, Northern Virginia, and Central Virginia regions:
  • Alexandria City
  • Arlington County
  • Charles City County
  • Chesapeake City
  • Chesterfield County
  • Fairfax City
  • Fairfax County
  • Falls Church City
  • Franklin City
  • Goochland County
  • Hampton City
  • Hanover County
  • Henrico County
  • Isle of Wight County
  • Loudoun County
  • Manassas City
  • Manassas Park City
  • New Kent County
  • Newport News City
  • Norfolk City
  • Poquoson City
  • Portsmouth City
  • Powhatan County
  • Prince William County
  • Richmond City
  • Southampton County
  • Suffolk City
  • Virginia Beach City
The general tax rate is 5.3% in all other areas of Virginia. Statewide, the tax rate on food purchased for home consumption and personal hygiene is 2.5%.

Medicines you bought for the treatment or prevention of diseases for yourself, your family, or your friends (but not pets) are exempt from consumer use tax.

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