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 sales price. The tax 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.

Legislation enacted by the 2015 General Assembly combines the three existing sales tax holidays into one, three-day holiday in August. Because the legislation takes effect July 1, 2015, it does not affect the Hurricane and Emergency Preparedness Equipment Sales Tax Holiday scheduled in May 2015. However, in subsequent years this sales tax holiday will only be held in August. 

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 2015 Sales Tax Holidays

May 25-31, 2015: Hurricane and Emergency Preparedness Equipment

During this seven-day period, purchases of items designated by the Department of Taxation as hurricane preparedness equipment are exempt from the Virginia sales tax. Portable generators priced at $1,000 or less, gas-powered chainsaws priced at $350 or less, chainsaw accessories priced at $60 or less, and other eligible items priced at $60 or less for each item are exempt from sales tax. For details, visit our Hurricane Preparedness Equipment Sales Tax Holiday page.

August 7-9, 2015: School Supplies and Clothing; Energy Star and WaterSense Qualified Products; Hurricane and Emergency Preparedness Equipment

During this three-day period: 

  • Purchases of certain school supplies, clothing and footwear are 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 Sales Tax Holiday page.
  • Purchases of products meeting the Energy Star and WaterSense qualifications, such as certain energy-efficient appliances, are 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 Sales Tax Holiday page.
  • Purchases of items designated by the Department of Taxation as hurricane preparedness equipment are exempt from the Virginia sales tax. Portable generators priced at $1,000 or less, gas-powered chainsaws priced at $350 or less, chainsaw accessories priced at $60 or less, and other eligible items priced at $60 or less for each item are exempt from sales tax. For details, visit our Hurricane Preparedness Equipment Sales Tax 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 04/03/2015 11:30