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

24VAC20-100-510. Relationship of the rental tax to the 4-1/2% retail sales and use tax.

The retail sale, lease, rental or use of most personal property in Virginia is subject to a 4-1/2% retail sales and use tax. However, that tax is not applicable to motor vehicles, trailers, semitrailers, manufactured homes and travel trailers, and therefore does not normally apply to transactions by motor vehicle rentors in this state. Nevertheless, the retail sales and use tax may apply to the rental of equipment or supplies that may sometimes be rented in connection with a motor vehicle rental. Rentors are advised to consult the retail sales and use tax regulations published by the Department of Taxation for further information.

Statutory Authority

§ 58.1-2421 of the Code of Virginia.

Historical Notes

Derived from VR485-60-8701 § 8, eff. January 1, 1987; amended, Volume 20, Issue 21, eff. July 1, 2004.

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