Card show sales tax in Virginia
Trading cards are taxable at Virginia card shows. The state rate is 5.3%, local taxes come on top, and you need to be registered before you sell. Details as published by the state, checked 2026-10-17.
| Sales | $2,500.00 |
|---|---|
| Taxable sales | $2,500.00 |
| Sales tax to remit | $132.50 |
Collect this from buyers on top of your prices, or it comes out of your margin. Base rate from the state revenue department, checked 17 Oct 2026.
Notes on the sources. The sources conflict on the threshold: the 2024 news page says 3 or fewer events per year means no registration, while the ST-50 form says to register if you attend 3 or more shows a year. Treat 3 events as the boundary, unresolved. The version read was the Oct 2020 ST-50; the July 2023+ version was not read. The state_rate field (5.3) includes the 1% statewide local tax.
Virginia rules for card-show vendors
- Rate
- The general rate is 5.3% (4.3% state plus 1% local, statewide). Northern Virginia, Hampton Roads and Central Virginia add 0.7% (6%). The Historic Triangle adds 1% more (7%) and Halifax County 1% (6.3%). Collect at the rate of the locality where the event is held.
- What you need
- Sellers at a few events a year don't need a sales tax account. They collect and pay with Form ST-50 (temporary sales tax certificate and return) or online. Sellers at more events must register a sales tax account.
- Cost
- None stated.
- How to get it
- Use one ST-50 per event (current version: events on or after July 1, 2023). Registered Virginia sellers whose permanent registration is in a different locality also report show sales on the ST-50.
- The organizer
- None found.
- Filing and paying
- The ST-50 is due on or before the 20th of the month after the show or event, mailed to Virginia Tax with payment.
- Occasional sellers
- Not researched beyond the event-count threshold.
- Trades
- Not researched.
- Are cards taxable?
- Taxable as tangible personal property. No exemption found.
Keeping the numbers straight
Add the show in the Shows tab of the ledger with the venue's combined rate and tie each sale to it. The card-show sales tax log then shows taxable sales, the tax you owe at the rate, the tax you actually collected and the gap, so the return is a copy job. If you priced cards with tax included, tick that box and the tax is backed out of each sale.
General rules that apply in every state, like resale certificates and tax-inclusive pricing, are in the card show sales tax guide. For trades, see record-keeping for card trades.
Figures checked against the sources below on . Calculators and checklists, not tax advice.
Frequently asked questions
Do I need a permit to sell cards at a card show in Virginia?
Sellers at a few events a year don't need a sales tax account. Use one ST-50 per event (current version: events on or after July 1, 2023).
What sales tax rate applies at a Virginia card show?
The statewide rate is 5.3%. The general rate is 5.3% (4.3% state plus 1% local, statewide). Use the combined rate for the venue's address.
Are trading cards taxable in Virginia?
Taxable as tangible personal property. No exemption found. Sales to a dealer who gives you a valid resale certificate are the usual exception.
How do I file sales tax after a Virginia show?
The ST-50 is due on or before the 20th of the month after the show or event, mailed to Virginia Tax with payment.
Sources
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