In Virginia for items purchased on the internet over $100, sales tax must be paid. Is that amount of $100 per item or total?

I purchased 5 items from Amazon for which no sales tax was charged. The items ranged from $10.93 to $57.99 per item. All together they total $161.38. My question is: Is the $100 limit per item or for the total? I live in Virginia.

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1 Best answer

Intuit Alumni

Jun 3, 2019 12:44:52 PM

The $100 limit applies for the entire year. Accordingly, if your total internet purchases, that did not have sales tax charged, were over $100 you would be liable for Virginia sales tax on the purchases.

This link Virginia's Consumer's Use Tax for Individuals has information that you may find useful.

[Edited 03/10/2020 | 12:29 pm PDT]

Intuit Alumni

Jun 3, 2019 12:44:52 PM

This link Virginia's Consumer's Use Tax for Individuals has information that you may find useful.

[Edited 03/10/2020 | 12:29 pm PDT]

Level 1

Jun 3, 2019 12:44:53 PM

Thank you.

Level 1

Feb 23, 2020 8:38:17 AM

I believe the $100 limit is for out of state mail order catalog purchases not for Amazon.

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In Virginia for items purchased on the internet over $100, sales tax must be paid. Is that amount of $100 per item or total?