Virginia Tax Bulletin 22-12

01 Dec 2022 2:40 PM | Anonymous

Reduced Retail Sales and Use Tax Rate on Food Purchased for Home Consumption and Essential Personal Hygiene Products

Effective January 1, 2023, groceries (food purchased for home consumption and essential personal hygiene products) will be taxed at a reduced 1% rate


Under prior law, groceries were subject to a reduced 1.5% state sales tax rate and 1% local option sales tax rate for a total rate of 2.5%. With this change, they'll remain subject to the 1% local option retail sales and use tax, and will continue to be exempt from all regional and additional local tax rates.

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