2024 Guide to Sales Tax in Virginia Beach, Virginia

Virginia Sales Tax Rate
4.3%
Virginia Beach City County Sales Tax Rate
1%
Special Sales Tax Rate
0.7%
Virginia Beach Sales Tax Rate
0%

If you're operating a business in Virginia Beach, Virginia, it's crucial to understand the local sales tax regulations to ensure compliance and smooth operation. This guide provides a comprehensive overview of the sales tax in Virginia Beach, Virginia.

We will discuss the various sales tax rates at the state, county, and city levels, how to calculate sales tax in Virginia Beach, and the requirements for businesses to collect sales tax. Additionally, we provide sales tax rates for the top 10 most populated ZIP codes in Virginia Beach and tips to ensure compliance with sales tax regulations.

What is the Sales Tax in Virginia Beach?

The total sales tax rate in Virginia Beach consists of the Virginia state tax rate, the Virginia Beach City tax rate, and additional special tax rates where applicable.

Breakdown of Sales Tax

  • State Sales Tax: 4.300%
  • County Sales Tax: 1.000%
  • City Sales Tax: 0.000%
  • Special Sales Tax: 0.700%

What is Virginia Beach City County Sales Tax?

In Virginia Beach, part of Virginia Beach City County, the city sales tax adds an additional 0.000% to the state sales tax.

Tax Rates in Virginia Beach, Virginia

Here are the sales tax rates for the top 10 most populated ZIP codes in Virginia Beach:

ZIP Code State Sales Tax County Sales Tax City Sales Tax Special Sales Tax
23451 4.300% 1.000% 0.000% 0.700%
23452 4.300% 1.000% 0.000% 0.700%
23453 4.300% 1.000% 0.000% 0.700%
23454 4.300% 1.000% 0.000% 0.700%
23455 4.300% 1.000% 0.000% 0.700%
23456 4.300% 1.000% 0.000% 0.700%
23457 4.300% 1.000% 0.000% 0.700%
23459 4.300% 1.000% 0.000% 0.700%
23462 4.300% 1.000% 0.000% 0.700%
23464 4.300% 1.000% 0.000% 0.700%

Other Tax Rates

Here are some other applicable tax rates for businesses:

Type of Sales Tax Rate
Non-Nexus Sellers – State Use Tax 4.300%
Non-Nexus Sellers – County Use Tax 1.000%
Non-Nexus Sellers – City Use Tax 0.000%
Non-Nexus Sellers – Special Use Tax 0.700%
Out-of-State Sellers – State Use Tax 4.300%
Out-of-State Sellers – County Use Tax 1.000%
Out-of-State Sellers – City Use Tax 0.000%
Out-of-State Sellers – Special Use Tax 0.700%
Marketplace Facilitators – State Sales Tax 4.300%
Marketplace Facilitators – County Sales Tax 1.000%
Marketplace Facilitators – City Sales Tax 0.000%
Marketplace Facilitators – Special Sales Tax 0.700%

What Items are Taxable?

In Virginia, certain items are taxable while others are exempt. Common taxable items include:

Item Description TIC Number
Apparel Clothing and footwear 10020
Electronics Computers and accessories 20020
Furniture Home furnishings 30020

What Items are Exempt from Taxes?

Some items are exempt from sales tax in Virginia, typically for essential goods or to encourage certain purchases:

Item Description TIC Number
Prescription Drugs Medications 40020
Groceries Unprepared food items 50020
Medical Equipment Durable medical equipment 60020

Who Needs to Collect Sales Tax?

In Virginia Beach, businesses need to collect sales tax if they have either physical or economic nexus in Virginia.

Physical Nexus

You have a physical presence in Virginia if you:

  • Own or lease property in Virginia
  • Have employees in Virginia
  • Maintain inventory in Virginia

Economic Nexus

You have economic nexus if your sales into Virginia exceed $100,000 or 200 transactions in the current or previous calendar year.

How to Get a Sales Tax Permit?

If you meet the nexus requirements, you must register for a sales tax permit in Virginia. Here’s how:

  1. Visit the Virginia Department of Taxation’s website.
  2. Complete the application for a sales tax permit.
  3. Submit the application and await approval.

How Do You Charge the Right Amount for Sales Tax?

Ensuring you charge the correct sales tax involves:

How Do You File and Remit Sales Tax?

Sales tax returns are filed with the Virginia Department of Taxation. Here’s how:

  1. Collect sales tax from customers.
  2. File your sales tax return online.
  3. Remit the collected taxes to the state.

Conclusion

Understanding and complying with sales tax regulations in Virginia Beach is essential for any business operating in Virginia. Use this guide to navigate the complexities of sales tax and ensure your business remains compliant.