Please note that these taxes are not administered by the County.

RETAIL SALES TAX

A local general retail sales tax at 1% in Albemarle County is added to the Virginia retail sales and use tax. The tax is administered and collected through Virginia Department of Taxation.

Learn more about it and filing requirements at Virginia Retail Sales and Use Tax.

---

CIGARETTE TAX

Cigarette Tax, a local excise tax effective January 1, 2022, was adopted by Albemarle County Board of Supervisors on October 20, 2021. The tax is levied on the sale and use of cigarettes in the County at the rate of $0.02 per cigarette (40 cents per 20 cigarette pack).

The tax is administered and collected through the Blue Ridge Cigarette Tax Board. Learn more about it with this information flyer from BRCTB.

PLASTIC BAG TAX

Effective January 1, 2023, certain retail stores in Albemarle County, as defined by Virginia Code  § 58.1­1745, are required to charge $0.05 per disposable plastic bag provided to customers at checkout.

The disposable plastic bag tax is administered and enforced by the Virginia Department of Taxation.  Any concerns about the collection/remittance of this tax should be directed to that office at 804-367-8031.

Additional information about the program is available HERE.