<P> Virginia's use tax also applies at the same rate for out of state purchases (food 2.5%, non-food 5.3% to 6%) exceeding $100 per year "from mail order catalogs". Various exemptions include prescription and non-prescription medicine, gasoline, and postage stamps, or the labor portion of vehicle repair . "Cost price" does not include separately stated "shipping" charges but it does include a separate "handling" charge or "shipping and handling" charges if listed as a combined item on the sales invoice . </P> <P> However, unlike Maryland and West Virginia consumer use tax forms, the Virginia CU - 7 Consumer Use Tax Form does not recognize that it is possible to be under - taxed in another state and so only addresses untaxed items . Unlike Maryland's quarterly filing, Virginia's CU - 7 is due annually between January 1 and May 1 or can be filed optionally instead with Schedule A with Form 760, or Schedule NPY with Form 760PY . As with all states, Virginia has penalties and interest for non-filing, but Virginia's use tax is no more practically enforceable than that of any other state . </P> <P> Washington has a 6.50% statewide sales tax . Local rates vary based on an individual's location at the point of purchase and can total up to 3.10% for a combined rate of 9.60% . In addition, due to the large number of Native American sovereign nations located within the state, sales - tax rates, if any, can vary based on state treaties with each nation . </P> <P> As of December 2, 2010, sales taxes cannot be applied to unprepared food items and prescription medications . Prepared food, over-the - counter medications, and medical marijuana are not exempt from sales tax . </P>

Is there sales tax in the state of washington