Virginia Taxes

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Retail Sales Tax

For the privilege of making retail sales in Virginia, a seller is subject to a sales tax imposed on the gross receipts form retail sales of tangible personal property. The seller collects the tax from the customer by separately stating the amount of the tax and adding it to the sales price or charge. Retail sales are defined as sales to a consumer or to any person for any purpose other than for resale. The tax rate is 5 percent (4 percent state and 1 percent local tax). Every individual, partnership, corporation, etc. engaged in business as a retail dealer in Virginia must register with the Department of Taxation to obtain a Certificate of Registration. Dealers must also collect the retail sales tax. Reports must be filed and the tax paid monthly or quarterly depending upon the volume of business.

Corporate & Employees’ Income Tax Withholding

For further information about Virginia income taxes for partnerships or corporations and withholding taxes on employees’ income, contact the Roanoke District Office:

Virginia Department of Taxation
3610 W. Broad Street
Richmond, VA 23230