Sales Tax Nexus in Virginia: What Online Sellers Need to Know

The Short Answer

Virginia triggers sales tax obligations at $100,000 in annual sales OR 200 transactions. The base state rate carries a mandatory local add-on everywhere, with Northern Virginia and Hampton Roads carrying slightly higher combined rates due to regional transportation district taxes. Virginia registration requires manual processing — this is not a state where automated online registration is fully available.

Economic Nexus Threshold

• Dollar threshold: $100,000 in annual gross sales into Virginia
• Transaction threshold: 200 or more separate transactions
• Either/Or: Meeting either triggers the obligation
• Effective date: July 1, 2019

Does Virginia Count Marketplace Sales Toward Your Threshold?

Virginia marketplace facilitator rules require platforms meeting the threshold to collect and remit sales tax on facilitated transactions. The interaction between marketplace sales and the seller's own threshold should be confirmed for your situation — Taxero evaluates this during onboarding.

What Taxable Products Look Like in Virginia

• State rate: A base rate plus a mandatory local add-on everywhere in the state
• Northern Virginia and Hampton Roads: An additional regional transportation tax applies, bringing combined rates higher than the rest of the state
• Rest of Virginia: The base combined rate
• Groceries: Reduced rate on most food for home consumption
• Clothing: Taxable
• SaaS and digital goods: Virginia taxes certain digital products and SaaS — confirm specific product classification for your catalog

How to Register in Virginia

⚠️ Virginia requires manual processing. Virginia's registration portal (iReg at ireg.tax.virginia.gov) has requirements that necessitate human involvement. Taxero's registration workflow for Virginia uses a manual-assist process — we guide you through the steps rather than automating entirely.

• Portal: iReg at Virginia Tax (ireg.tax.virginia.gov)
• Cost: Free
• Timeline: Allow extra time for manual processing steps

Filing Requirements

Monthly, quarterly, or annual based on liability. Due 20th of the following month. File Form ST-9 electronically via Virginia Tax's iFile portal.

What Happens If You Don't Register

Late filing: 6% of tax due per month, maximum 30%. Minimum $10. Interest also applies.

How Taxero Handles Virginia

Virginia is handled through Taxero's manual-assist registration workflow. We walk you through the iReg process, apply the correct regional rates (Northern Virginia and Hampton Roads receive the higher rate), and manage ongoing quarterly filings once you're registered.

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Find out whether you've crossed Virginia's threshold before starting the registration process.

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