Virginia sales tax codes and rates
Virginia's state sales tax rate is 5.3%; county and city rates come on top and are not included. A Nefin company that sells into Virginia gets 2 sales codes, each named after the line of the ST-1 it fills, so the return's figures add up as you invoice. Purchases you owe use tax on go under VA-4, and Nefin works out the use tax due.
Virginia codes from the ST-1
Each code is “VA-” plus the line it fills on the ST-1. Rates are the state rate only; add local rates in Settings, VAT rates, where you collect them.
| Code | What it covers | Rate |
|---|---|---|
| VA-3 | VA net taxable sales 5.3% (4.3% state + 1% local) (ST-1 Line 3) | 5.3% |
| VA-2 | VA exempt sales and deductions: resale, interstate, exempt (ST-1 Line 2) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| VA-4 | VA business/personal consumer's use, use tax (ST-1 Line 4) | 0% |
Virginia in the tax books
Nefin’s sales tax book has one row per invoice and one column per ST-1 line; these are the Virginia columns and the totals worked out from them.
Sales Tax Book
Virginia - ST-1
- [VA-3]Net state taxable sales (Line 3)
- [VA-2]Total exempt state sales and other deductions (Line 2)
Totals Nefin calculates
- [VA-1] Gross general sales, rentals and leases (Line 1)Sum of the net amounts in [VA-3] + [VA-2]
- [VA-12-ST] State tax 4.3% (part of Line 12, Col B)Net amount × 4.3%, from [VA-3]
- [VA-12-LOC] Local tax 1% (part of Line 12, Col B)Net amount × 1%, from [VA-3]
- [VA-12] General tax 5.3% (Line 12, Col B, regional and add-on local excluded)Total of [VA-12-ST] + [VA-12-LOC]
Use Tax Book
Virginia - ST-1
- [VA-4]Business/personal consumer's use (Line 4)
Totals Nefin calculates
- [VA-12] Use tax 5.3% on Line 4 (4.3% state + 1% local, taxed via Lines 5 and 12)Net amount × 5.3%, from [VA-4]
Frequently asked questions
What is the Virginia sales tax rate?
The state rate is 5.3%. Counties, cities and districts may add local rates, which vary by address and are not part of these codes.
Which Virginia sales tax codes does Nefin set up?
2 sales codes from the ST-1, for example VA-3 (VA net taxable sales 5.3% (4.3% state + 1% local) (ST-1 Line 3)), VA-2 (VA exempt sales and deductions: resale, interstate, exempt (ST-1 Line 2)).
How does Nefin handle Virginia use tax?
Book a purchase on which the vendor charged no Virginia tax under VA-4 (VA business/personal consumer's use, use tax (ST-1 Line 4)). The bill stays at the price you paid, and the use tax book works out the tax you owe at 5.3%.
Are these Virginia codes official?
They are a starting point. Each code follows a line of the ST-1, but check them against your return before you file, and edit them in Settings, VAT rates.