A. There is hereby levied, in addition to all other taxes and fees of everykind now imposed by law, a tax upon the sale or use of motor vehicles inVirginia, other than (i) vehicles with a gross vehicle weight rating or grosscombination weight rating of 26,001 pounds or more, or (ii) a sale to or useby a person for rental as an established business or part of an establishedbusiness or incidental or germane to such business.
There shall also be levied a tax upon the rental of a motor vehicle inVirginia, without regard to whether such vehicle is required to be licensedby the Commonwealth. However, such tax shall not be levied upon a rental to aperson for re-rental as an established business or part of an establishedbusiness, or incidental or germane to such business.
The amount of the tax to be collected shall be determined by the Commissionerby the application of the following rates against the gross sales price orgross proceeds:
1. Three percent of the sale price of each motor vehicle sold in Virginia. Ifsuch motor vehicle is a manufactured home as defined in § 36-85.3, the taxshall be three percent of the sale price of each such manufactured home soldin this Commonwealth; if such vehicle is a mobile office as defined in §58.1-2401, the tax shall be two percent of the sale price of each mobileoffice sold in this Commonwealth.
2. Three percent of the sale price of each motor vehicle, or three percent ofthe sale price of each manufactured home as defined in § 36-85.3, or twopercent of the sale price of each mobile office as defined in § 58.1-2401,not sold in Virginia but used or stored for use in this Commonwealth. Whenany such motor vehicle or manufactured home is first used or stored for usein Virginia six months or more after its acquisition, the tax shall be basedon its current market value.
3. Four percent of the gross proceeds from the rental in Virginia of anymotor vehicle, except those with a gross vehicle weight rating or grosscombination weight rating of 26,001 pounds or more.
4. In addition to the tax levied pursuant to subdivision A 3, a tax of fourpercent of the gross proceeds shall be levied on the rental in Virginia ofany daily rental vehicle, whether or not such vehicle is required to belicensed in the Commonwealth.
5. In addition to all other applicable taxes and fees, a fee of two percentof the gross proceeds shall be imposed on the rental in Virginia of any dailyrental vehicle, whether or not such vehicle is required to be licensed in theCommonwealth. For purposes of this chapter, the rental fee shall beimplemented, enforced, and collected in the same manner that rental taxes areimplemented, enforced, and collected.
6. The minimum tax levied on the sale of any motor vehicle in theCommonwealth shall be $35, except as provided by those exemptions defined in§ 58.1-2403.
B. A transaction taxed under subdivision A 1 shall not also be taxed undersubdivision A 2, nor shall the same transaction be taxed more than once undereither subdivision. A motor vehicle subject to the tax imposed undersubdivision A 3 shall be subject to the tax under either subdivision A 1 or A2 when it ceases to be used for rental as an established business or part ofan established business, or incidental or germane to such business.
C. Any motor vehicle, trailer or semitrailer exempt from this tax undersubdivision 1 or 2 of § 58.1-2403 shall be subject to the tax, based on thecurrent market value when such vehicle is no longer owned, rented or used bythe United States government or any governmental agency, or the Commonwealthof Virginia or any political subdivision thereof. Further, any motor vehicle,trailer or semitrailer exempt from the tax imposed by this chapter undersubdivision 11 of § 58.1-2403 or §§ 46.2-663 through 46.2-674 shall besubject to the tax, based on the current market value, when such vehicle issubsequently licensed to operate on the highways of this Commonwealth.
D. Any person who with intent to evade or to aid another person to evade thetax provided for herein, falsely states the selling price of a vehicle on abill of sale, assignment of title, application for title, or any otherdocument or paper submitted to the Commissioner pursuant to any provisions ofthis title or Title 46.2, shall be guilty of a Class 3 misdemeanor.
E. Effective January 1, 1997, any amount designated as a "processing fee"and any amount charged by a dealer for processing a transaction, which isrequired to be included on a buyer's order pursuant to subdivision A 10 of §46.2-1530, shall be subject to the tax.
(Code 1950, §§ 58-685.12, 58-685.12:1; 1966, c. 587; 1970, c. 675; 1974, c.477; 1976, cc. 567, 610; 1977, c. 537; 1981, c. 145; 1984, c. 675; 1985, c.123; 1986, Sp. Sess., cc. 10, 11; 1988, c. 372; 1992, c. 384; 1993, c. 159;1994, c. 527; 1996, c. 1047; 1997, cc. 283, 853; 2004, c. 522; 2005, c. 449.)
A. There is hereby levied, in addition to all other taxes and fees of everykind now imposed by law, a tax upon the sale or use of motor vehicles inVirginia, other than (i) vehicles with a gross vehicle weight rating or grosscombination weight rating of 26,001 pounds or more, or (ii) a sale to or useby a person for rental as an established business or part of an establishedbusiness or incidental or germane to such business.
There shall also be levied a tax upon the rental of a motor vehicle inVirginia, without regard to whether such vehicle is required to be licensedby the Commonwealth. However, such tax shall not be levied upon a rental to aperson for re-rental as an established business or part of an establishedbusiness, or incidental or germane to such business.
The amount of the tax to be collected shall be determined by the Commissionerby the application of the following rates against the gross sales price orgross proceeds:
1. Three percent of the sale price of each motor vehicle sold in Virginia. Ifsuch motor vehicle is a manufactured home as defined in § 36-85.3, the taxshall be three percent of the sale price of each such manufactured home soldin this Commonwealth; if such vehicle is a mobile office as defined in §58.1-2401, the tax shall be two percent of the sale price of each mobileoffice sold in this Commonwealth.
2. Three percent of the sale price of each motor vehicle, or three percent ofthe sale price of each manufactured home as defined in § 36-85.3, or twopercent of the sale price of each mobile office as defined in § 58.1-2401,not sold in Virginia but used or stored for use in this Commonwealth. Whenany such motor vehicle or manufactured home is first used or stored for usein Virginia six months or more after its acquisition, the tax shall be basedon its current market value.
3. Four percent of the gross proceeds from the rental in Virginia of anymotor vehicle, except those with a gross vehicle weight rating or grosscombination weight rating of 26,001 pounds or more.
4. In addition to the tax levied pursuant to subdivision A 3, a tax of fourpercent of the gross proceeds shall be levied on the rental in Virginia ofany daily rental vehicle, whether or not such vehicle is required to belicensed in the Commonwealth.
5. In addition to all other applicable taxes and fees, a fee of two percentof the gross proceeds shall be imposed on the rental in Virginia of any dailyrental vehicle, whether or not such vehicle is required to be licensed in theCommonwealth. For purposes of this chapter, the rental fee shall beimplemented, enforced, and collected in the same manner that rental taxes areimplemented, enforced, and collected.
6. The minimum tax levied on the sale of any motor vehicle in theCommonwealth shall be $35, except as provided by those exemptions defined in§ 58.1-2403.
B. A transaction taxed under subdivision A 1 shall not also be taxed undersubdivision A 2, nor shall the same transaction be taxed more than once undereither subdivision. A motor vehicle subject to the tax imposed undersubdivision A 3 shall be subject to the tax under either subdivision A 1 or A2 when it ceases to be used for rental as an established business or part ofan established business, or incidental or germane to such business.
C. Any motor vehicle, trailer or semitrailer exempt from this tax undersubdivision 1 or 2 of § 58.1-2403 shall be subject to the tax, based on thecurrent market value when such vehicle is no longer owned, rented or used bythe United States government or any governmental agency, or the Commonwealthof Virginia or any political subdivision thereof. Further, any motor vehicle,trailer or semitrailer exempt from the tax imposed by this chapter undersubdivision 11 of § 58.1-2403 or §§ 46.2-663 through 46.2-674 shall besubject to the tax, based on the current market value, when such vehicle issubsequently licensed to operate on the highways of this Commonwealth.
D. Any person who with intent to evade or to aid another person to evade thetax provided for herein, falsely states the selling price of a vehicle on abill of sale, assignment of title, application for title, or any otherdocument or paper submitted to the Commissioner pursuant to any provisions ofthis title or Title 46.2, shall be guilty of a Class 3 misdemeanor.
E. Effective January 1, 1997, any amount designated as a "processing fee"and any amount charged by a dealer for processing a transaction, which isrequired to be included on a buyer's order pursuant to subdivision A 10 of §46.2-1530, shall be subject to the tax.
(Code 1950, §§ 58-685.12, 58-685.12:1; 1966, c. 587; 1970, c. 675; 1974, c.477; 1976, cc. 567, 610; 1977, c. 537; 1981, c. 145; 1984, c. 675; 1985, c.123; 1986, Sp. Sess., cc. 10, 11; 1988, c. 372; 1992, c. 384; 1993, c. 159;1994, c. 527; 1996, c. 1047; 1997, cc. 283, 853; 2004, c. 522; 2005, c. 449.)
A. There is hereby levied, in addition to all other taxes and fees of everykind now imposed by law, a tax upon the sale or use of motor vehicles inVirginia, other than (i) vehicles with a gross vehicle weight rating or grosscombination weight rating of 26,001 pounds or more, or (ii) a sale to or useby a person for rental as an established business or part of an establishedbusiness or incidental or germane to such business.
There shall also be levied a tax upon the rental of a motor vehicle inVirginia, without regard to whether such vehicle is required to be licensedby the Commonwealth. However, such tax shall not be levied upon a rental to aperson for re-rental as an established business or part of an establishedbusiness, or incidental or germane to such business.
The amount of the tax to be collected shall be determined by the Commissionerby the application of the following rates against the gross sales price orgross proceeds:
1. Three percent of the sale price of each motor vehicle sold in Virginia. Ifsuch motor vehicle is a manufactured home as defined in § 36-85.3, the taxshall be three percent of the sale price of each such manufactured home soldin this Commonwealth; if such vehicle is a mobile office as defined in §58.1-2401, the tax shall be two percent of the sale price of each mobileoffice sold in this Commonwealth.
2. Three percent of the sale price of each motor vehicle, or three percent ofthe sale price of each manufactured home as defined in § 36-85.3, or twopercent of the sale price of each mobile office as defined in § 58.1-2401,not sold in Virginia but used or stored for use in this Commonwealth. Whenany such motor vehicle or manufactured home is first used or stored for usein Virginia six months or more after its acquisition, the tax shall be basedon its current market value.
3. Four percent of the gross proceeds from the rental in Virginia of anymotor vehicle, except those with a gross vehicle weight rating or grosscombination weight rating of 26,001 pounds or more.
4. In addition to the tax levied pursuant to subdivision A 3, a tax of fourpercent of the gross proceeds shall be levied on the rental in Virginia ofany daily rental vehicle, whether or not such vehicle is required to belicensed in the Commonwealth.
5. In addition to all other applicable taxes and fees, a fee of two percentof the gross proceeds shall be imposed on the rental in Virginia of any dailyrental vehicle, whether or not such vehicle is required to be licensed in theCommonwealth. For purposes of this chapter, the rental fee shall beimplemented, enforced, and collected in the same manner that rental taxes areimplemented, enforced, and collected.
6. The minimum tax levied on the sale of any motor vehicle in theCommonwealth shall be $35, except as provided by those exemptions defined in§ 58.1-2403.
B. A transaction taxed under subdivision A 1 shall not also be taxed undersubdivision A 2, nor shall the same transaction be taxed more than once undereither subdivision. A motor vehicle subject to the tax imposed undersubdivision A 3 shall be subject to the tax under either subdivision A 1 or A2 when it ceases to be used for rental as an established business or part ofan established business, or incidental or germane to such business.
C. Any motor vehicle, trailer or semitrailer exempt from this tax undersubdivision 1 or 2 of § 58.1-2403 shall be subject to the tax, based on thecurrent market value when such vehicle is no longer owned, rented or used bythe United States government or any governmental agency, or the Commonwealthof Virginia or any political subdivision thereof. Further, any motor vehicle,trailer or semitrailer exempt from the tax imposed by this chapter undersubdivision 11 of § 58.1-2403 or §§ 46.2-663 through 46.2-674 shall besubject to the tax, based on the current market value, when such vehicle issubsequently licensed to operate on the highways of this Commonwealth.
D. Any person who with intent to evade or to aid another person to evade thetax provided for herein, falsely states the selling price of a vehicle on abill of sale, assignment of title, application for title, or any otherdocument or paper submitted to the Commissioner pursuant to any provisions ofthis title or Title 46.2, shall be guilty of a Class 3 misdemeanor.
E. Effective January 1, 1997, any amount designated as a "processing fee"and any amount charged by a dealer for processing a transaction, which isrequired to be included on a buyer's order pursuant to subdivision A 10 of §46.2-1530, shall be subject to the tax.
(Code 1950, §§ 58-685.12, 58-685.12:1; 1966, c. 587; 1970, c. 675; 1974, c.477; 1976, cc. 567, 610; 1977, c. 537; 1981, c. 145; 1984, c. 675; 1985, c.123; 1986, Sp. Sess., cc. 10, 11; 1988, c. 372; 1992, c. 384; 1993, c. 159;1994, c. 527; 1996, c. 1047; 1997, cc. 283, 853; 2004, c. 522; 2005, c. 449.)
