Virginia · VA · Money & taxes
Virginia: Are groceries taxed?
Groceries exempt
Virginia ended its state sales tax on groceries in 2023, but a 1% local tax still applies statewide.
Since January 1, 2023, Virginia has charged no state sales tax on food bought for home consumption or on essential personal hygiene products. The law keeps the 1% local option sales tax, so groceries are still taxed at 1%. Virginia Tax lists this as a reduced 1% rate statewide, compared with general rates of 5.3% to 7%.
What the law says
On and after January 1, 2023, and except for taxes imposed pursuant to §§ 58.1-605 and 58.1-606, no tax shall be imposed under this chapter, or pursuant to any authority granted under this chapter, on food purchased for human consumption or essential personal hygiene products.
Sources
- Va. Code § 58.1-611.1 Official · law.lis.virginia.gov
- Virginia Tax: Retail Sales and Use Tax Official · tax.virginia.gov
Confirm with the state
- Agency
- Virginia Department of Taxation (Virginia Tax)
- Phone
- 804-367-8037
- Website
- tax.virginia.gov
How bordering states compare
- Kentucky Groceries exemptKentucky exempts food and food ingredients for home consumption from its 6% sales tax.
- Maryland Groceries exemptMaryland exempts groceries from its sales tax when sold for home consumption by a store with a substantial grocery business.
- North Carolina Groceries exemptNorth Carolina exempts groceries from its 4.75% state sales tax, but a 2% local sales tax applies to them.
- Tennessee Taxed at a lower rateTennessee taxes groceries at a reduced 4% state rate, compared with its 7% general state sales tax rate.
- West Virginia Groceries exemptWest Virginia's state sales tax on groceries ended after June 30, 2013, under a law that phased it out.