Virginia Use Tax
If the total amount of purchases was from out-of-state mail order catalog(s) only and totaled $100 or less for the entire year, you are not required to pay the use tax. If the purchases were from out-of-state mail order catalog(s) and exceed $100, or the purchases were of any amount from out-of-state sources other than mail order catalogs, then you must report these purchases and pay consumer's use tax on the total amount of all untaxed purchases from all sources made during the calendar year.
The tax is 5% of the total price except for food purchased for home consumption. The tax rate on food purchased for home consumption is 2.5%.
For additional information, please refer to the instructions for Schedule ADJ.