Virginia Sales Tax for Contractors (2026): Who Pays on a Home Remodel
Whether a Virginia contractor charges sales tax on a home remodel, who pays on materials, and three jobs worked at 4.3%.
Not tax advice. General information from each state's revenue department, checked Oct 29, 2026. Rates shown are the state rate; city and county tax is extra where it applies. The facts of your job and contract can change the answer; for a specific job, ask a tax professional in your state.
The rule in Virginia
Materials only
A contractor who supplies and installs materials is their consumer; charge none.
4.3%
4.3% state plus 1% local; some regions add up to 1.7% more
Itemizing or time and materials
Not confirmed.
None
Source: Va. Code 58.1-610; Tax Bulletin 24-3 (Ruling, Nov 2024)
“is deemed to be tangible personal property used or consumed by the contractor”
Three jobs, worked
| Job | Customer | You pay |
|---|---|---|
| Bathroom $12,000 job, $5,000 materials | $0 | $215 |
| Kitchen $40,000 job, $15,000 materials | $0 | $645 |
| Addition $90,000 job, $35,000 materials | $0 | $1,505 |
On the kitchen: The customer pays no sales tax. You pay $645 on $15,000 of materials at 4.3%, and build it into the price.
Virginia sales tax questions
Do contractors charge sales tax in Virginia?
Not on a home remodel. The contractor pays tax on materials when buying them and charges the homeowner none.
Is labor taxable in Virginia?
Not for remodeling a home.
What rate do contractors pay on materials in Virginia?
4.3% state plus 1% local. Some regions add up to 1.7% more. You pay it when you buy, like any buyer.
Compare other states
How we checked
We read each state's sales tax rule for construction contractors on the revenue department or legislature site, and its 2026 state rate. Two independent research passes covered all 50 states and DC, and a third reviewer checked the result. Where a state's own page would not load, the row names the copy we read. Last checked .
This guide explains the general rule for remodeling an owner-occupied home. It is not tax advice.