RICHMOND, Va. – Virginia legislators are proposing a new 20-cent retail delivery fee that would apply to services such as Amazon, Uber Eats, DoorDash, and Grubhub. The charge would be added to deliveries made in Northern Virginia and areas served by the Potomac and Rappahannock Transportation Commissions, according to a report from 13News Now.
In Virginia, restaurant deliveries are already subject to several layers of taxes. Localities impose a meals tax on prepared food, which also applies to takeout and delivery orders. The rate varies by jurisdiction, typically 4 percent in Fairfax County and 6 percent in Virginia Beach. Combined with the state sales tax, total charges on delivered meals can exceed 10 percent in some areas.
Delivery fees are handled differently depending on how they are listed on a bill. If a restaurant or delivery company includes the delivery charge in the price of the food, or does not list it separately, it is taxed as part of the sale. If it is clearly itemized as a separate fee, it may not be subject to the state sales tax but often remains taxable under local meals tax rules.
Third-party platforms act as agents for restaurants, collecting all required taxes when a customer places an order. Under the proposed 2026 legislation, those same companies would also collect and remit the new 20-cent fee on each retail delivery.
Supporters of the measure say the new fee would help fund regional transportation improvements without raising income or property taxes. Opponents argue that it would add yet another cost for consumers and small businesses that depend on delivery services.
If approved, the retail delivery fee could take effect later in 2026.