Summary:
Origin Based Sales Tax.
General Sales Tax Rate: 5.3% (Includes a state wide 1.% levied by local governments in Virginia).
Over $100,000 in sales OR 200 transactions during the current or prior calendar year.
Transactions made through a registered marketplace facilitator excluded: Yes.
Transactions made to a reseller excluded: Yes.
Limited to certain transaction types: No.
Services: Not taxable, with a few exceptions.
Digital products (movies, eBooks, music, photographs, magazine subscriptions etc) are tax exempt. This includes digital products delivered electronically, such as software, downloaded music, ringtones and reading materials which are tax exempt in Virginia.
SaaS: Not Taxable.
When To Register: Next transaction after you meet the nexus criteria.