Administrative Code

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Virginia Administrative Code
Title 24. Transportation and Motor Vehicles
Agency 20. Department of Motor Vehicles
Chapter 100. Virginia Motor Vehicle Rental Taxes and Fees Rules and Regulations
8/15/2020

24VAC20-100-470. Exemption from the 3.0% Motor Vehicle Sales and Use Tax.

Rental vehicles are exempt from the 3.0% motor vehicle sales and use tax which is normally levied on a motor vehicle at the time that it is first titled in Virginia. However, in order to qualify for this exemption, the vehicle must be held exclusively for rental as an established business, part of an established business, or incidental or germane to an established rental business, at the time that it is first required to be titled in Virginia. An exemption form must be filed with the department verifying that the vehicle is so held.

Statutory Authority

§§ 46.2-203 and 58.1-2421 of the Code of Virginia.

Historical Notes

Derived from VR485-60-8701 § 7, eff. January 1, 1987.

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