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

[gabrielle89]

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.

[Leonard · Accepted solution]

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]

[gabrielle89]

Thank you.

[RoboTax]

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