Enterprise
Individual & Small Business
Virginia Sales Tax Nexus: Economic Nexus Threshold (2026)
Virginia's economic nexus threshold for remote sellers is $100,000 in sales or 200 transactions (meeting either test is enough), measured over the previous or current calendar year. Sales made through marketplace facilitators do not count toward your own Virginia threshold. Inventory or another physical presence in Virginia generally creates nexus regardless of sales.
Virginia sales tax nexus: key facts
| Sales threshold | $100,000 |
|---|---|
| Transaction threshold | 200 transactions |
| Test | Sales OR transactions |
| What counts | More than $100,000 gross revenue from retail sales in Virginia, or 200+ separate retail sales transactions. Sales of commonly controlled persons are aggregated (Va. Code 58.1-612(C)(10)-(11)) |
| Measurement period | Previous or current calendar year |
| Marketplace sales count toward your threshold? | No, excluded |
| Marketplace facilitator law | Yes: marketplaces generally collect on the sales they facilitate |
| State rate | 4.3% |
| Local sales taxes | Yes, in addition to the state rate |
| Current threshold effective | July 1, 2019 |
| Recent change | Yes, see the note below |
| Registration | Official registration page |
| Last researched | September 23, 2026 |
The state rate is the statewide state-level rate only. Local and district rates are extra where they apply.
Recent change
2026 Appropriation Act (HB 30, Special Session I, ch. 1), effective July 1, 2026: all counties and cities may adopt an additional 1% local sales and use tax by referendum for school construction (Planning District 8 may also use it for transit). This does not apply to groceries or essential personal hygiene products. No change to the economic nexus threshold.
Quick check: do you have nexus in Virginia?
Enter your Virginia sales to see whether you may have nexus.
Selling into several states? Use the full Sales Tax Nexus Checker. Your figures stay in your browser.
What to do after crossing the Virginia threshold
We did not find a specific start-date rule for Virginia in the sources reviewed. Check the official guidance before you begin collecting.
- Confirm the numbers. Check your Virginia sales against the measure and period in the key facts above.
- Register before you collect. Use Virginia's official registration page. Collecting a state's tax without a registration is generally not allowed.
- Collect and file. Charge Virginia sales tax (plus any local taxes that apply at the delivery address) on taxable sales from the start date, and file returns on the schedule the state assigns. Marketplaces generally collect on the sales they facilitate, so you usually collect on your direct sales.
- Look back. If you crossed the threshold in an earlier period and did not register, get advice on those periods. Many states have voluntary disclosure programs that may limit penalties.
Physical presence and inventory in Virginia
Va. Code 58.1-612 lists physical-presence nexus triggers, including owning TPP for sale located in Virginia and maintaining an office, warehouse or place of business. FBA/3PL inventory in VA creates nexus.
Marketplace sellers in Virginia
Do marketplace sales count toward your own threshold? No, excluded.
Virginia Tax: a seller that also sells through a facilitator registers only if its annual direct sales (sales not made through the facilitator) exceed $100,000 or reach 200 transactions. Marketplace-only sellers need not register. Facilitators combine direct and facilitated sales for their own threshold.
Other things to know about Virginia
- Rate structure: 4.3% state + 1% local = 5.3% everywhere. Regional add-ons bring Central Virginia, Hampton Roads and Northern Virginia to 6%, several southside localities to 6.3%, and James City County, Williamsburg and York County to 7%. Groceries and essential personal hygiene items are 1% statewide.
- Not an SSUTA member. Sales tax must be filed electronically, and filing is monthly or quarterly as assigned, due the 20th of the following month.
- Commonly controlled persons' sales are aggregated when applying the $100,000 and 200-transaction tests.
- From July 1, 2026, localities can add a further 1% by referendum (school construction), so local rates may change as localities adopt it.
Frequently asked questions
What is the Virginia economic nexus threshold?
$100,000 in sales or 200 transactions (meeting either test is enough), measured over the previous or current calendar year. What counts: More than $100,000 gross revenue from retail sales in Virginia, or 200+ separate retail sales transactions. Sales of commonly controlled persons are aggregated (Va. Code 58.1-612(C)(10)-(11)).
Do marketplace sales count toward the Virginia threshold?
No, excluded. Virginia Tax: a seller that also sells through a facilitator registers only if its annual direct sales (sales not made through the facilitator) exceed $100,000 or reach 200 transactions. Marketplace-only sellers need not register. Facilitators combine direct and facilitated sales for their own threshold.
Does FBA or 3PL inventory in Virginia create nexus?
Va. Code 58.1-612 lists physical-presence nexus triggers, including owning TPP for sale located in Virginia and maintaining an office, warehouse or place of business. FBA/3PL inventory in VA creates nexus.
Does Virginia have a transaction-count test?
Yes: 200 transactions. Meeting either the dollar or the transaction test is enough.
Crossed the Virginia threshold, or not sure? A professional can confirm it and handle registration.
Nexus Study + Registration + Cleanup
Fixed price, quoted before any work starts
- State-by-state review of your sales and inventory locations
- Registration in states where you have nexus
- Plan for any past-due periods (including voluntary disclosure where appropriate)
- Ongoing sales tax filing option
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change, and whether you have nexus can depend on facts not covered here. Confirm with Virginia's official guidance or a qualified professional before acting. RAHA Financials is not affiliated with any state tax agency.
Sources
- Primary official source: https://www.tax.virginia.gov/remote-sellers-marketplace-facilitators-economic-nexus
- law.lis.virginia.gov: https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-612/
- law.lis.virginia.gov: https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-603/
- tax.virginia.gov: https://www.tax.virginia.gov/retail-sales-and-use-tax
- tax.virginia.gov: https://www.tax.virginia.gov/news/new-virginia-tax-laws
- tax.virginia.gov: https://www.tax.virginia.gov/sites/default/files/inline-files/2026-legislative-summary.pdf