A Direct Payment Permit allows eligible companies to purchase goods without paying the sales or use tax at the time of purchase. Fairfax County is exempt from and will not pay Federal Excise Tax, Transportation Tax or the Commonwealth of Virginia Sales and Use Tax.Virginia Tax requires businesses to file and pay most sales taxes electronically - we offer 3 free options to meet this requirement. This is the total of state, county, and city sales tax rates. Find licenses for your Fairfax business, meet requirements, simplify applications, and get signature-ready with Avalara License Preparation. "Retail sales" means sales made for any purpose other than for resale. How this tax is applied depends on the specific goods or service. Sales and Use Tax (Fairfax County and Virginia):. Fairfax County and all other cities and counties in Virginia levy a 1 percent sales and use tax. Order with us and shop with confidence.