Easily navigate through all 47 sets of unique Nexus laws.

The Complete State-by-State Nexus Guide

Virginia

Physical Nexus in Virginia

A business is considered to have physical nexus if …

  • It has a retail store in the commonwealth
  • It has a warehouse in the commonwealth
  • It houses inventory or stores property for sale in the commonwealth, including Amazon FBA
  • Traveling salespeople or representatives are regularly present in the commonwealth

A business may be considered to have physical nexus if …

  • Representatives attend a trade show in the state for the purpose of taking orders or making sales; however, there are some exemptions to this.

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in Virginia

A business is considered to have economic nexus in Virginia if it made $100,000 or more in revenue OR reached 200 retail sales in the current or previous calendar year.

What’s included?

  • Gross revenue from retail sales and taxable services into the commonwealth
  • Exempt sales (except resales)

What’s not included?

  • Sales from resales
  • Exempt services