{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1735.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1735.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1735.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1735.html"}],"law_id":54551,"edition_id":1,"section_id":54551,"structure_id":13583,"section_number":"58.1-1735","catch_line":"Definitions","history":"2011, cc. 405, 639; 2013, c. 84; 2020, c. 1266.","full_text":"The definitions in \u00a7 46.2-1408 shall apply, mutatis mutandis, to this article.\n\t\tAs used in this article, unless the context requires a different meaning:\n\t\t“Daily rental vehicle” means a motor vehicle used for rental as defined in this section and for the transportation of persons or property, whether on its own structure or by drawing another vehicle or vehicles, except (i) a motorcycle or a manufactured home as defined in \u00a7 46.2-100 or (ii) a shared vehicle as defined in \u00a7 46.2-1408.\n\t\t“Gross proceeds” means the charges made or voluntary contributions received for the rental or peer-to-peer vehicle sharing of a motor vehicle where the rental, lease, or vehicle sharing platform agreement is for a period of less than 12 months. The term “gross proceeds” shall not include:\n\n1\n\nCash discounts allowed and actually taken on a rental contract;2\n\nFinance charges, carrying charges, service charges, or interest from credit given on a rental contract;3\n\nCharges for motor fuels;4\n\nCharges for optional accidental death insurance;5\n\nTaxes or fees levied or imposed pursuant to Chapter 24 (§ 58.1-2400 et seq.);6\n\nAny violations, citations, or fines and related penalties and fees;7\n\nDelivery charges, pickup charges, recovery charges, or drop charges;8\n\nPass-through charges;9\n\nTransportation charges;10\n\nThird-party service charges; or11\n\nRefueling surcharges.\n\t\t\t“Mobile office” means an industrialized building unit not subject to federal regulation, which may be constructed on a chassis for the purpose of towing to the point of use and designed to be used with or without a permanent foundation, for commercial use and not for residential use; or two or more such units separately towable but designed to be joined together at the point of use to form a single commercial structure, and which may be designed for removal to, and installation or erection on, other sites.\n\t\t\t“Motor vehicle” means every vehicle, except for a mobile office as herein defined, that is self-propelled or designed for self-propulsion and every vehicle drawn by or designed to be drawn by a motor vehicle, including manufactured homes as defined in § 46.2-100 and every device in, upon, and by which any person or property is, or can be, transported or drawn upon a highway, but excepting devices moved by human or animal power, devices used exclusively upon stationary rails or tracks, and vehicles, other than manufactured homes, used in the Commonwealth but not required to be licensed by the Commonwealth.\n\t\t\t“Rental” means the transfer of the possession or use of a motor vehicle, whether or not the motor vehicle is required to be licensed by the Commonwealth, by a person for a consideration, without the transfer of the ownership of such motor vehicle, for a period of less than 12 months. Any fee arrangement between the holder of a permit issued by the Department of Motor Vehicles for taxicab services and the driver or drivers of such taxicabs shall not be deemed a rental under this section. Any fee arrangement between a licensed driver training school and a student in that school, whereby the student may use a vehicle owned or leased by the school to perform a road skills test administered by the Department of Motor Vehicles, shall not be deemed a rental under this section.\n\t\t\t“Rental in the Commonwealth” means any rental where a person received delivery of a motor vehicle within the Commonwealth. The term “Commonwealth” shall include all land or interest in land within the Commonwealth owned by or conveyed to the United States of America.\n\t\t\t“Rentor” means a person engaged in the rental of motor vehicles for consideration as defined in this section.","order_by":null,"text":{"0":{"id":200322,"text":"The definitions in \u00a7 46.2-1408 shall apply, mutatis mutandis, to this article.\n\t\tAs used in this article, unless the context requires a different meaning:\n\t\t“Daily rental vehicle” means a motor vehicle used for rental as defined in this section and for the transportation of persons or property, whether on its own structure or by drawing another vehicle or vehicles, except (i) a motorcycle or a manufactured home as defined in \u00a7 46.2-100 or (ii) a shared vehicle as defined in \u00a7 46.2-1408.\n\t\t“Gross proceeds” means the charges made or voluntary contributions received for the rental or peer-to-peer vehicle sharing of a motor vehicle where the rental, lease, or vehicle sharing platform agreement is for a period of less than 12 months. The term “gross proceeds” shall not include:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":200323,"text":"Cash discounts allowed and actually taken on a rental contract;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":200324,"text":"Finance charges, carrying charges, service charges, or interest from credit given on a rental contract;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":200325,"text":"Charges for motor fuels;","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":200326,"text":"Charges for optional accidental death insurance;","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":200327,"text":"Taxes or fees levied or imposed pursuant to Chapter 24 (§ 58.1-2400 et seq.);","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"6":{"id":200328,"text":"Any violations, citations, or fines and related penalties and fees;","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5","next_prefix":"7"},"7":{"id":200329,"text":"Delivery charges, pickup charges, recovery charges, or drop charges;","type":"section","prefixes":["7"],"prefix":"7","entire_prefix":"7","prefix_anchor":"7","level":1,"prior_prefix":"6","next_prefix":"8"},"8":{"id":200330,"text":"Pass-through charges;","type":"section","prefixes":["8"],"prefix":"8","entire_prefix":"8","prefix_anchor":"8","level":1,"prior_prefix":"7","next_prefix":"9"},"9":{"id":200331,"text":"Transportation charges;","type":"section","prefixes":["9"],"prefix":"9","entire_prefix":"9","prefix_anchor":"9","level":1,"prior_prefix":"8","next_prefix":"10"},"10":{"id":200332,"text":"Third-party service charges; or","type":"section","prefixes":["10"],"prefix":"10","entire_prefix":"10","prefix_anchor":"10","level":1,"prior_prefix":"9","next_prefix":"11"},"11":{"id":200333,"text":"Refueling surcharges.\n\t\t\t“Mobile office” means an industrialized building unit not subject to federal regulation, which may be constructed on a chassis for the purpose of towing to the point of use and designed to be used with or without a permanent foundation, for commercial use and not for residential use; or two or more such units separately towable but designed to be joined together at the point of use to form a single commercial structure, and which may be designed for removal to, and installation or erection on, other sites.\n\t\t\t“Motor vehicle” means every vehicle, except for a mobile office as herein defined, that is self-propelled or designed for self-propulsion and every vehicle drawn by or designed to be drawn by a motor vehicle, including manufactured homes as defined in § 46.2-100 and every device in, upon, and by which any person or property is, or can be, transported or drawn upon a highway, but excepting devices moved by human or animal power, devices used exclusively upon stationary rails or tracks, and vehicles, other than manufactured homes, used in the Commonwealth but not required to be licensed by the Commonwealth.\n\t\t\t“Rental” means the transfer of the possession or use of a motor vehicle, whether or not the motor vehicle is required to be licensed by the Commonwealth, by a person for a consideration, without the transfer of the ownership of such motor vehicle, for a period of less than 12 months. Any fee arrangement between the holder of a permit issued by the Department of Motor Vehicles for taxicab services and the driver or drivers of such taxicabs shall not be deemed a rental under this section. Any fee arrangement between a licensed driver training school and a student in that school, whereby the student may use a vehicle owned or leased by the school to perform a road skills test administered by the Department of Motor Vehicles, shall not be deemed a rental under this section.\n\t\t\t“Rental in the Commonwealth” means any rental where a person received delivery of a motor vehicle within the Commonwealth. The term “Commonwealth” shall include all land or interest in land within the Commonwealth owned by or conveyed to the United States of America.\n\t\t\t“Rentor” means a person engaged in the rental of motor vehicles for consideration as defined in this section.","type":"section","prefixes":["11"],"prefix":"11","entire_prefix":"11","prefix_anchor":"11","level":1,"prior_prefix":"10"}},"ancestry":[{"id":13583,"edition_id":1,"name":"Virginia Motor Vehicle Rental and Peer-to-Peer Vehicle Sharing Tax","identifier":"9","label":"article","depth":4,"order_by":1,"parent_id":13162,"metadata":{},"date_created":"2026-06-26 03:45:19","date_modified":"2026-06-26 03:45:19","permalink":{"id":252923,"object_type":"structure","relational_id":13583,"identifier":"9","token":"58.1\/I\/17\/9","url":"\/58.1\/I\/17\/9\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13162,"edition_id":1,"name":"Miscellaneous Taxes","identifier":"17","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:22","date_modified":"2026-06-26 03:44:22","permalink":{"id":252713,"object_type":"structure","relational_id":13162,"identifier":"17","token":"58.1\/I\/17","url":"\/58.1\/I\/17\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":65522,"structure_id":13583,"section_number":"58.1-1734","catch_line":"Title","url":"\/58.1-1734\/","token":"58.1\/I\/17\/9\/58.1-1734","metadata":false},{"id":54551,"structure_id":13583,"section_number":"58.1-1735","catch_line":"Definitions","url":"\/58.1-1735\/","token":"58.1\/I\/17\/9\/58.1-1735","metadata":false},{"id":63342,"structure_id":13583,"section_number":"58.1-1736","catch_line":"Levy","url":"\/58.1-1736\/","token":"58.1\/I\/17\/9\/58.1-1736","metadata":false},{"id":64101,"structure_id":13583,"section_number":"58.1-1737","catch_line":"Exemptions","url":"\/58.1-1737\/","token":"58.1\/I\/17\/9\/58.1-1737","metadata":false},{"id":54701,"structure_id":13583,"section_number":"58.1-1738","catch_line":"Administration of the tax","url":"\/58.1-1738\/","token":"58.1\/I\/17\/9\/58.1-1738","metadata":false},{"id":68857,"structure_id":13583,"section_number":"58.1-1739","catch_line":"Forwarding of tax information to law-enforcement officials","url":"\/58.1-1739\/","token":"58.1\/I\/17\/9\/58.1-1739","metadata":false},{"id":60964,"structure_id":13583,"section_number":"58.1-1740","catch_line":"Credits against tax","url":"\/58.1-1740\/","token":"58.1\/I\/17\/9\/58.1-1740","metadata":false},{"id":78213,"structure_id":13583,"section_number":"58.1-1741","catch_line":"Disposition of revenues","url":"\/58.1-1741\/","token":"58.1\/I\/17\/9\/58.1-1741","metadata":false}],"previous_section":{"id":65522,"structure_id":13583,"section_number":"58.1-1734","catch_line":"Title","url":"\/58.1-1734\/","token":"58.1\/I\/17\/9\/58.1-1734","metadata":false},"next_section":{"id":63342,"structure_id":13583,"section_number":"58.1-1736","catch_line":"Levy","url":"\/58.1-1736\/","token":"58.1\/I\/17\/9\/58.1-1736","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1735\/","history_text":"

This law was first created in 2011. The record of its establishment is cataloged in chapters 405<\/a> and 639<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2013, chapter 84<\/a>; in 2020, chapter 1266<\/a>.<\/p>","references":[{"id":78224,"section_number":"46.2-1408","catch_line":"Definitions","order_by":null,"url":"\/46.2-1408\/"},{"id":80042,"section_number":"46.2-755","catch_line":"Limitations on imposition of motor vehicle license taxes and fees","order_by":null,"url":"\/46.2-755\/"},{"id":78213,"section_number":"58.1-1741","catch_line":"Disposition of revenues","order_by":null,"url":"\/58.1-1741\/"},{"id":61304,"section_number":"58.1-3510","catch_line":"Definition of merchants' capital","order_by":null,"url":"\/58.1-3510\/"}],"refers_to":[{"id":82691,"section_number":"46.2-100","catch_line":"Definitions","order_by":null,"url":"\/46.2-100\/"},{"id":78224,"section_number":"46.2-1408","catch_line":"Definitions","order_by":null,"url":"\/46.2-1408\/"},{"id":75504,"section_number":"58.1-2400","catch_line":"Title","order_by":null,"url":"\/58.1-2400\/"}],"permalink":{"id":252929,"object_type":"law","relational_id":54551,"identifier":"58.1-1735","token":"58.1\/I\/17\/9\/58.1-1735","url":"\/58.1-1735\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1735\/","token":"58.1\/I\/17\/9\/58.1-1735","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1735","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The definitions in \u00a7 46.2-1408<\/a> shall apply, mutatis mutandis<\/span>, to this article.\n\t\tAs used in this article, unless the context requires a different meaning:\n\t\t“Daily rental vehicle<\/span>” means a motor vehicle<\/span> used for rental as defined in this section and for the transportation of persons or property, whether on its own structure or by drawing another vehicle or vehicles, except (i) a motorcycle or a manufactured home as defined in \u00a7 46.2-100<\/a> or (ii) a shared vehicle as defined in \u00a7 46.2-1408<\/a>.\n\t\t“Gross proceeds<\/span>” means the charges made or voluntary contributions received for the rental or peer-to-peer vehicle sharing of a motor vehicle<\/span> where the rental, lease, or vehicle sharing platform agreement is for a period of less than 12 months. The term “gross proceeds<\/span>” shall not include:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Cash discounts allowed and actually taken on a rental contract<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Finance charges, carrying charges, service charges, or interest from credit given on a rental contract<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Charges for motor fuels; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Charges for optional accidental death insurance; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Taxes or fees levied or imposed pursuant to Chapter 24 (§ 58.1-2400<\/a> et seq.); <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Any violations, citations<\/span>, or fines and related penalties and fees; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Delivery charges, pickup charges, recovery charges, or drop charges; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> Pass-through charges; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> Transportation charges; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

10.<\/span> Third-party<\/span> service charges; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

11.<\/span> Refueling surcharges.\n\t\t\t“Mobile office<\/span>” means an industrialized building unit not subject to federal regulation, which may be constructed on a chassis for the purpose of towing to the point of use and designed to be used with or without a permanent foundation, for commercial use and not for residential use; or two or more such units separately towable but designed to be joined together at the point of use to form a single commercial structure, and which may be designed for removal to, and installation or erection on, other sites.\n\t\t\t“Motor vehicle<\/span>” means every vehicle, except for a mobile office<\/span> as herein defined, that is self-propelled or designed for self-propulsion and every vehicle drawn by or designed to be drawn by a motor vehicle<\/span>, including manufactured homes as defined in § 46.2-100<\/a> and every device in, upon, and by which any person or property is, or can be, transported or drawn upon a highway, but excepting devices moved by human or animal power, devices used exclusively upon stationary rails or tracks, and vehicles, other than manufactured homes, used in the Commonwealth but not required to be licensed by the Commonwealth.\n\t\t\t“Rental” means the transfer of the possession<\/span> or use of a motor vehicle<\/span>, whether or not the motor vehicle<\/span> is required to be licensed by the Commonwealth, by a person for a consideration, without the transfer of the ownership of such motor vehicle<\/span>, for a period of less than 12 months. Any fee arrangement between the holder of a permit issued by the Department<\/span> of Motor Vehicles<\/span> for taxicab services and the driver or drivers of such taxicabs shall not be deemed a rental under this section. Any fee arrangement between a licensed driver training school and a student in that school, whereby the student may use a vehicle owned or leased by the school to perform a road skills test administered by the Department<\/span> of Motor Vehicles<\/span>, shall not be deemed a rental under this section.\n\t\t\t“Rental in the Commonwealth<\/span>” means any rental where a person received delivery of a motor vehicle<\/span> within the Commonwealth. The term “Commonwealth” shall include all land or interest in land within the Commonwealth owned by or conveyed to the United States of America.\n\t\t\t“Rentor<\/span>” means a person engaged in the rental of motor vehicles<\/span> for consideration as defined in this section. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 58.1-1735)\n\nThe definitions in \u00a7 46.2-1408 shall apply, mutatis mutandis, to this article.\n\t\tAs used in this article, unless the context requires a different meaning:\n\t\t“Daily rental vehicle” means a motor vehicle used for rental as\ndefined in this section and for the transportation of persons or property,\nwhether on its own structure or by drawing another vehicle or vehicles, except\n(i) a motorcycle or a manufactured home as defined in \u00a7 46.2-100 or (ii) a\nshared vehicle as defined in \u00a7 46.2-1408.\n\t\t“Gross proceeds” means the charges made or voluntary contributions\nreceived for the rental or peer-to-peer vehicle sharing of a motor vehicle where\nthe rental, lease, or vehicle sharing platform agreement is for a period of less\nthan 12 months. The term “gross proceeds” shall not include:\n\n1. Cash discounts allowed and actually taken on a rental contract;\n\n2. Finance charges, carrying charges, service charges, or interest from credit\ngiven on a rental contract;\n\n3. Charges for motor fuels;\n\n4. Charges for optional accidental death insurance;\n\n5. Taxes or fees levied or imposed pursuant to Chapter 24 (§ 58.1-2400 et\nseq.);\n\n6. Any violations, citations, or fines and related penalties and fees;\n\n7. Delivery charges, pickup charges, recovery charges, or drop charges;\n\n8. Pass-through charges;\n\n9. Transportation charges;\n\n10. Third-party service charges; or\n\n11. Refueling surcharges.\n\t\t\t“Mobile office” means an industrialized building unit not subject\nto federal regulation, which may be constructed on a chassis for the purpose of\ntowing to the point of use and designed to be used with or without a permanent\nfoundation, for commercial use and not for residential use; or two or more such\nunits separately towable but designed to be joined together at the point of use\nto form a single commercial structure, and which may be designed for removal to,\nand installation or erection on, other sites.\n\t\t\t“Motor vehicle” means every vehicle, except for a mobile office\nas herein defined, that is self-propelled or designed for self-propulsion and\nevery vehicle drawn by or designed to be drawn by a motor vehicle, including\nmanufactured homes as defined in § 46.2-100 and every device in, upon, and\nby which any person or property is, or can be, transported or drawn upon a\nhighway, but excepting devices moved by human or animal power, devices used\nexclusively upon stationary rails or tracks, and vehicles, other than\nmanufactured homes, used in the Commonwealth but not required to be licensed by\nthe Commonwealth.\n\t\t\t“Rental” means the transfer of the possession or use of a motor\nvehicle, whether or not the motor vehicle is required to be licensed by the\nCommonwealth, by a person for a consideration, without the transfer of the\nownership of such motor vehicle, for a period of less than 12 months. Any fee\narrangement between the holder of a permit issued by the Department of Motor\nVehicles for taxicab services and the driver or drivers of such taxicabs shall\nnot be deemed a rental under this section. Any fee arrangement between a\nlicensed driver training school and a student in that school, whereby the\nstudent may use a vehicle owned or leased by the school to perform a road skills\ntest administered by the Department of Motor Vehicles, shall not be deemed a\nrental under this section.\n\t\t\t“Rental in the Commonwealth” means any rental where a person\nreceived delivery of a motor vehicle within the Commonwealth. The term\n“Commonwealth” shall include all land or interest in land within the\nCommonwealth owned by or conveyed to the United States of America.\n\t\t\t“Rentor” means a person engaged in the rental of motor vehicles\nfor consideration as defined in this section.\n\nHISTORY: 2011, cc. 405, 639; 2013, c. 84; 2020, c. 1266.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}