Retail Sales Tax
City Retail Sales Tax The retail sales and use tax is a tax charged and collected by certain businesses on behalf of the Commonwealth of Virginia. A retail sale is generally defined as a sale to a consumer or any other person or entity for any purpose other than resale. The tax may also apply to the furnishing of transient accommodations and the lease or rental of tangible personal property. One percent of this tax is designated as the "local portion" and is directly returned by the Commonwealth to the localities in which the business operates.
For additional information on this tax, as well as other state administered business taxes, visit the Virginia Department of Taxation .
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