Local Option Sales Tax Data

Any city and county may levy a general retail sales tax at the rate of one percent to provide revenue for the locality’s general fund. All local sales tax moneys collected by the localities are paid into a state treasury special fund. The State collects and distributes this Local Option one percent Sales and Use Tax, as provided under the Code of Virginia §58.1-605 and §58.1-606. Actual distributions are made monthly to every county and city based on the locality in which the tax was collected. The amounts are recorded in the Local Option Sales Tax report.

Local Option Sales Tax Data

Taxable Sales Data by Locality

This report provides taxable sales information for all counties and cities in the Commonwealth of Virginia.

The taxable sales report is based on all sales tax receipts received by the Department of Taxation. Taxable sales for a locality reflect payments for sales made during the current period, tax payments based on audit settlements for sales occurring in previous periods, and any transfers of revenue from one locality to another to correct errors in filing of tax returns. Deposit, refund, and bad check adjustments are not reflected in the taxable sales report.

The Department of Taxation releases taxable sales information for each quarter as well as a separate computation of taxable sales figures for the calendar year. Combining the quarterly reports will not yield a complete annual sales total.

Taxable Sales Data

Virginia Local Tax Rates

The Virginia Local Tax Rates book is now compiled by the Cooper Center Virginia Institute of Government (VIG). You can access information about the book, archived editions, and a link to purchase the most recent edition on the VIG local tax rates book webpage.  If you have questions about the local tax rates book, please contact Mike Scheid, ms6df@virginia.edu