Virginia lets every county and city seek voter approval for an extra 1% sales tax for school construction; referenda on 3 November
This page records one dated change. For the rules in United States as they stand today, see the United States guide →
- Jurisdiction
- United States (Virginia)
- Tax
- Sales Tax
- Change type
- Rate change
- Status
- In force
- Impact
- Plan ahead
- Announced
- 6 July 2026
- Effective
- 1 July 2026
- Authority
- Virginia Department of Taxation
- Systems
- Tax engine, POS, E-commerce
- Verified
- Fetched from official source · high confidence
Retailers selling in Virginia counties and cities that put the additional 1% to a referendum, and anyone maintaining Virginia local rate tables.
Watch the 3 November 2026 referendum results and load any approved locality's additional 1% rate once its effective date is published.
Tax enginePOSE-commerce
Under the second enactment clause of the 2026 Appropriation Act (House Bill 30, Special Session I, Chapter 1), effective 1 July 2026, all Virginia counties and cities may impose an additional 1% local retail sales and use tax, if approved by voters in a referendum, with revenue restricted to school construction and renovation (and, in Planning District 8, public transportation). The tax is not levied on food purchased for human consumption or essential personal hygiene products. Under earlier authority the additional 1% is already levied in the City of Danville and the counties of Charlotte, Gloucester, Halifax, Henry, Northampton, Patrick and Pittsylvania; referenda in other localities are scheduled for the 3 November 2026 general election.
What changed in detail
Under the second enactment clause of the 2026 Appropriation Act (House Bill 30, Special Session I, Chapter 1), effective 1 July 2026, all Virginia counties and cities may impose an additional 1% local retail sales and use tax if it is approved by voters in a referendum. Revenue is restricted to school construction and renovation and, in Planning District 8, public transportation.
The tax is not levied on food purchased for human consumption or essential personal hygiene products. Local referenda are scheduled for the 3 November 2026 general election. The City of Danville and the counties of Charlotte, Gloucester, Halifax, Henry, Northampton, Patrick and Pittsylvania already levy the additional 1% under the earlier authority.
What it means
Nothing changes in a rate table until a referendum passes and the locality’s effective date is published. Watch the 3 November 2026 results, then load the additional 1% only for localities that approve it, keeping the food and hygiene-product exclusion in mind.
Proof
The second enactment clause of the 2026 Appropriation Act (House Bill 30, Special Session I, Chapter 1) expands which localities may impose an additional one percent retail sales and use tax, provided the tax is approved in a referendum.
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