Virginia Grocery Tax (2026)

Conditional: State grocery tax eliminated Jan 1, 2023 — but a 1% local option tax still applies to food statewide.

ConditionalVerified Aug 27, 2026

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Official source: tax.virginia.gov →

General legal information, not legal advice — verify important decisions with a licensed attorney.

Grocery Tax in states bordering Virginia

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

District of ColumbiaPermitted
Groceries (food and drink sold for home preparation or consumption) are exempt from DC sales tax; food or drink prepared for immediate consumption is taxed (DC Code 47-2001).
Verified Jul 5, 2026 · Source: otr.cfo.dc.gov · Full District of Columbia rule →
KentuckyPermitted
Food and food ingredients for home consumption are exempt (KRS 139.485; definitions in effect since July 1, 2004). Not exempt: alcoholic beverages, tobacco, candy, dietary supplements, soft drinks, and prepared food (heated, retailer-combined, or sold with utensils). Bakery items sold without utensils are exempt; vending-machine food is taxable.
Verified Jul 12, 2026 · Source: revenue.ky.gov · Full Kentucky rule →
MarylandPermitted
Grocery/market food sold for off-premises consumption by a substantial grocery or market business is exempt, including snack food. Taxable: prepared or heated food, and items Maryland law does not treat as food — soft drinks, bottled water, candy/confectionery, and alcohol.
Verified Jul 12, 2026 · Source: marylandcomptroller.gov · Full Maryland rule →
North CarolinaPermitted
Qualifying groceries are exempt from the state, transit, and general local sales tax, but a 2% local food tax applies.
Verified Jul 14, 2026 · Source: ncdor.gov · Full North Carolina rule →
TennesseeConditional
Groceries taxed at a reduced 4% state rate (plus local); repeal bills are pending.
Verified Aug 27, 2026 · Source: tn.gov · Full Tennessee rule →
West VirginiaPermitted
Groceries ('food and food ingredients') are not taxed; prepared food - restaurant food, heated items, and items the seller combines from two or more ingredients - is taxable at the regular 6% rate (plus 1% municipal sales tax where imposed).
Verified Jul 19, 2026 · Source: tax.wv.gov · Full West Virginia rule →

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