Virginia Amazon Sales Tax

Virginia's marketplace facilitator law took effect July 1, 2019. Virginia's minimum rate is 5.3%, which is made up of a 4.3% state portion plus a 1.0% statewide local tax that applies everywhere; certain regions add further regional taxes (for example, Northern Virginia, Hampton Roads, and other designated regions add roughly 0.7% or more), pushing the combined rate up to about 7%. Amazon collects and remits Virginia sales tax on every order shipped to a Virginia address.

Because the 1% statewide local tax is mandatory across the commonwealth, the effective floor for the combined rate is 5.3%, and the rate varies above that by region rather than by individual locality option. Virginia hosts major Amazon fulfillment centers and is the home of Amazon's HQ2 in Arlington, so Amazon has had a substantial physical presence in the state; combined with the marketplace facilitator law, marketplace orders are fully covered by Amazon's collection. Virginia's economic nexus standard is $100,000 in sales OR 200 or more transactions.

For FBA sellers, Amazon automatically handles Virginia collection and remittance on marketplace orders, so an Amazon-only seller generally has no separate Virginia registration obligation. Sellers with their own website or other non-marketplace sales should track those separately. Consult a tax professional for edge cases and product-specific taxability.