State

Every person who lived in Virginia during the tax year or maintained a residence in Virginia for more than 183 days is required to pay state income tax. Income and exemptions are prorated for those residing in the state less than a full year.

Full-year residents must file Virginia Income Tax Form 760 or Form 760S (short form), bas ed on federal adjusted gross
income, with the commissioner of the revenue by May 1 of each year. Forms are available at public libraries and police
substations, or from the local commissioner of revenue. Virginia's web site on taxes contains all the latest tax information.

Retail Sales and Use Taxes 

3.5% of gross sales price of retail sales, gross proceeds from the lease or rental of tangible personal property or lodgings, gross sales of any services, or cost price of property stored in the Commonwealth for use or consumption. 

Virginia also levies a 4 1/2 percent sales tax (3.5 percent state, 1 percent local) on virtually all consumer goods and products, including food and clothing. Exemptions include drugs, eyeglasses, medical equipment like wheelchairs or crutches and doctor and attorney's fees. When a car is purchased and registered in Virginia, 
a 3% titling tax is levied.

State income taxes are due May 1