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New Kent County, Virginia

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Commissioner of Revenue
Grocery/Convenience Store
The tax applies to the sale of prepared food and beverage items from the delicatessen section operated within grocery and convenience stores
Taxable
  • All sandwiches (hot or cold), all hot foods, hot dogs, salad bar items sold from a salad bar, single serving salads, non-factory-sealed beverages, fountain beverages, cups of hot coffee or chocolate
  • Frozen or chilled factory-packaged, single serving sandwiches, burritos, and the like, sold in an establishment that provides a heating device
Non-Taxable
  • Factory-sealed beverages such as beer and wine (For off-premise consumption), factory-sealed soft drinks and bottled water alone
  • Meats and seafood, sold by the pound at stores that provide employee-operated steam cooking at no additional charge
  • Single and bulk servings of fruit
  • Cakes, doughnuts, brownies, rolls, muffins, loose or prepackaged cookies, pastries, chips and the like
  • Foods that are cooked and then chilled in accordance with health and food handling regulations but packaged for home consumption


Contact Us
Laura M. Ecimovic
Commissioner of Revenue

Hours of Operation
Office Hours
Monday - Friday
8:00 am - 4:15 pm

DMV Select Hours
Monday - Friday
8:00 am - 4:00 pm

Contact Information
12007 Courthouse Cir.
Room 202
P.O. Box 99
New Kent, VA 23124

Personal Property
Ph: (804) 966-9610
Fax: (804) 966-5562
Email