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Sales Tax Holiday

Virginia's Sales Tax Holiday Information Center

Sales Tax Holiday Overview

Under Virginia law, most purchases of tangible personal property are subject to both state and local sales and use taxes. The tax rate is generally 5.3% (6% in certain jurisdictions) of the cost price. The rate on sales of food for home consumption is 2.5%.

A sales tax holiday is a temporary period during which purchases of certain items are exempt from the sales and use taxes. Following legislation enacted by the 2007 Session of the Virginia General Assembly, Virginia now has three annual sales tax holidays. In addition to the specific items exempted for each holiday period, dealers may also elect to absorb the tax on any item they wish during that period.

 Virginia's 2014 Sales Tax Holidays: May through October

May 25-31, 2014: Hurricane and Emergency Preparedness Equipment

During this seven-day period, purchases of items designated by the Department of Taxation as hurricane preparedness equipment, including portable generators, will be exempt from the Virginia sales tax.  Portable generators must be priced at $1,000 or less, and other eligible items must be priced at $60 or less for each item. For details, visit our Hurricane Preparedness Equipment Holiday page.

August 1-3, 2014: School Supplies and Clothing

During this three-day period, purchases of certain school supplies, clothing and footwear will be exempt from the Virginia sales tax. Each eligible school supply item must be priced at $20 or less, and each eligible article of clothing and footwear must be priced at $100 or less.  For details, visit our School Supplies and Clothing Holiday page.

October 10-13, 2014: Energy Star and WaterSense Qualified Products

During this four-day holiday, purchases of products meeting the Energy Star and WaterSense qualifications, such as certain energy-efficient appliances, will be exempt from the Virginia sales tax.  Eligible products must be priced at $2,500 or less for each item, and be purchased for noncommercial home or personal use.  For details, visit our Energy Star and WaterSense Qualified Products Holiday page.

General Information for Retail Dealers

Review general questions that dealers have asked about Virginia sales tax holidays.

General Information for Consumers

Review general questions that consumers have asked about Virginia sales tax holidays.

 

Last Updated 11/24/2014 9:19

 

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