Sales tax in Patrick County, Virginia
The sales tax rate in Patrick County, Virginia is 6.3%. That is a 4.3% state rate plus a 2% county rate, and it is the same at every address in the county. That rate was read from Virginia's own published schedule and checked on September 9, 2026.
What is the sales tax rate in Patrick County?
| Virginia state rate | 4.3% |
|---|---|
| Patrick County rate | 2% |
| Combined rate | 6.3% |
How much sales tax is that on a purchase in Patrick County?
At 6.3%, a $100 purchase carries $6.30 in sales tax and a $1,000 purchase $63.00. That is general merchandise; Virginia taxes some categories, often groceries, differently, as the note below explains.
Among Virginia's 133 counties, Patrick County's rate ranks 4th highest, level with 7 other counties. See every Virginia county.
Sales tax in counties next to Patrick County
Patrick County borders 6 counties, 2 of them in another state. The lowest rate next door is 5.3% in Carroll County, VA, which is $10.00 less on a $1,000 purchase than Patrick County's rate.
| County | Combined sales tax |
|---|---|
| Surry County, NC | 7% |
| Stokes County, NC | 6.75% |
| Henry County, VA | 6.3% |
| Patrick County, VA (this county) | 6.3% |
| Carroll County, VA | 5.3% |
| Floyd County, VA | 5.3% |
| Franklin County, VA | 5.3% |
Why the rate here is not the whole story
Virginia charges a 4.3 percent state tax and Patrick County levies two local taxes on top of it: the 1 percent local option sales tax that every Virginia locality has adopted, and an additional 1 percent local sales tax for school construction that its voters approved at a referendum. That totals 6.3 percent at every address here. Both 1 percent taxes belong to the locality itself, which is why the local levy recorded here is 2 percent rather than the usual 1 percent. The additional 1 percent cannot be charged on groceries or essential personal hygiene products. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.
How do I find the exact rate for an address in Patrick County?
Use Virginia's own address lookup.
Who has to collect sales tax in Patrick County?
Any seller with a physical presence in Virginia collects at the rate for the address of the sale; a remote seller does once it passes Virginia's economic nexus threshold. Virginia sales tax covers the statewide rules and what is exempt.
Work out your own numbers
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Sales tax calculator
Tax on a specific purchase at this county's rate, and the total you will actually pay.
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Do you have to collect?
Whether your sales into Virginia cross its economic nexus threshold. A different question from the rate.
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Property tax in Patrick County
The other local tax: effective rate and median bill for this county.
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Sales tax by county
Every US county, and how Virginia compares with the rest of the country.
Sources
- Patrick County rates: Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet "Jan 2026 - Present" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax
- Collected and verified September 9, 2026. Confidence: P on the rate components, P on the range (P read on a primary agency page, S strong but indirect, U unverified).