Retail Sales Tax
For the privilege of making retail sales in Virginia, a seller is subject to a sales tax imposed on the gross receipts from retail sales of tangible personal property. The seller collects the tax from the customer by separately stating the amount of the tax and adding it to the sales price or charge. Retail sales are defined as sales to a consumer or to any person for any purpose other than for resale.
As of July 1, 2013, the tax rate in the Hampton Roads region (which applies to the City of Chesapeake) is 6% (5% state and 1% local tax).
Every individual, partnership, corporation, etc. engaged in business as a retail dealer in Virginia must register with the Department of Taxation to obtain a Certificate of Registration. Dealers must also collect the retail sales tax. Reports must be filed and the tax paid monthly or quarterly depending upon the volume of business.
Virginia Department of Taxation
P.O. Box 760
Richmond, VA 23218
Corporate Income Tax and Employees' Income Tax Withholding
For further information about Virginia income taxes for partnerships or corporations, and withholding taxes on employees' income, contact the Virginia Department of Taxation.
Individual Income Taxes
Sole proprietors normally file a Schedule C (Profit or Loss Statement) with their individual income tax return. The Virginia individual income tax return is based generally on the federal income tax return. The Chesapeake Commissioner of the Revenue's Office is linked via computer with the Virginia Department of Taxation. Valuable assistance is provided to Chesapeake citizens in filing their individual state income tax returns.
For more information, contact any of our four offices: