Sales Tax
3.5% §58.1-603
Cigarette Tax
1.25 mills/cigarette §§58.1-1001
Gasoline Tax per Gallon
17.5¢ §58.1-2217
Use Tax
3.5% §58.1-604
Liquor Tax
Beer 25.65¢/barrel, 2¢/bottle <7 oz., 2.65¢/bottle 7-12 oz., 2.22 mills/oz./bottle >12 oz.; Wine 40¢/liter §§4.1-234, 236
Gambling Tax
Boxing and wrestling: <$100,000 gross receipts 5% plus 2.5% of remainder; Horseracing: 1 + 3% of the pool §§54.1-833, 59.1-392