{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1737.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1737.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1737.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1737.html"}],"law_id":64101,"edition_id":1,"section_id":64101,"structure_id":13583,"section_number":"58.1-1737","catch_line":"Exemptions","history":"2011, cc. 405, 639.","full_text":"No tax shall be imposed as provided in \u00a7 58.1-1736 if the vehicle is:\n\n1\n\nRented by the United States government or any governmental agency thereof;2\n\nRented by the Commonwealth of Virginia or any political subdivision thereof;3\n\nA self-contained mobile computerized axial tomography scanner rented by a nonprofit hospital or a cooperative hospital service organization as described in § 501(e) of the Internal Revenue Code;4\n\nA self-contained mobile unit designed exclusively for human diagnostic or therapeutic service, rented to a nonprofit hospital or a cooperative hospital service organization as described in § 501(e) of the Internal Revenue Code, or a nonprofit corporation as defined in § 501(c)(3) of the Internal Revenue Code, established for research in, diagnosis of, or therapy for human ailments; or5\n\nA truck, tractor truck, trailer, or semitrailer, as severally defined in § 46.2-100, except trailers and semitrailers not designed or used to carry property and vehicles registered under § 46.2-700, with a gross vehicle weight rating or gross combination weight rating of 26,001 pounds or more, in which case no tax shall be imposed pursuant to subdivision A 1 of § 58.1-1736.","order_by":null,"text":{"0":{"id":233402,"text":"No tax shall be imposed as provided in \u00a7 58.1-1736 if the vehicle is:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":233403,"text":"Rented by the United States government or any governmental agency thereof;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":233404,"text":"Rented by the Commonwealth of Virginia or any political subdivision thereof;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":233405,"text":"A self-contained mobile computerized axial tomography scanner rented by a nonprofit hospital or a cooperative hospital service organization as described in § 501(e) of the Internal Revenue Code;","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":233406,"text":"A self-contained mobile unit designed exclusively for human diagnostic or therapeutic service, rented to a nonprofit hospital or a cooperative hospital service organization as described in § 501(e) of the Internal Revenue Code, or a nonprofit corporation as defined in § 501(c)(3) of the Internal Revenue Code, established for research in, diagnosis of, or therapy for human ailments; or","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":233407,"text":"A truck, tractor truck, trailer, or semitrailer, as severally defined in § 46.2-100, except trailers and semitrailers not designed or used to carry property and vehicles registered under § 46.2-700, with a gross vehicle weight rating or gross combination weight rating of 26,001 pounds or more, in which case no tax shall be imposed pursuant to subdivision A 1 of § 58.1-1736.","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1737\/","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.<\/p>","references":[{"id":63342,"section_number":"58.1-1736","catch_line":"Levy","order_by":null,"url":"\/58.1-1736\/"},{"id":84100,"section_number":"58.1-2402","catch_line":"(Contingent effective date) Levy","order_by":null,"url":"\/58.1-2402\/"}],"refers_to":[{"id":82691,"section_number":"46.2-100","catch_line":"Definitions","order_by":null,"url":"\/46.2-100\/"},{"id":84799,"section_number":"46.2-700","catch_line":"Fees for vehicles for transporting well-drilling machinery and specialized mobile equipment","order_by":null,"url":"\/46.2-700\/"},{"id":63342,"section_number":"58.1-1736","catch_line":"Levy","order_by":null,"url":"\/58.1-1736\/"}],"permalink":{"id":252937,"object_type":"law","relational_id":64101,"identifier":"58.1-1737","token":"58.1\/I\/17\/9\/58.1-1737","url":"\/58.1-1737\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1737\/","token":"58.1\/I\/17\/9\/58.1-1737","dublin_core":{"Title":"Exemptions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1737","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

No tax shall be imposed as provided in \u00a7 58.1-1736<\/a> if the vehicle is:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Rented by the United States government or any governmental agency thereof; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Rented by the Commonwealth of Virginia or any political subdivision thereof; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> A self-contained mobile computerized axial tomography scanner rented by a nonprofit hospital or a cooperative hospital service organization as described in § 501(e) of the Internal Revenue Code; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> A self-contained mobile unit designed exclusively for human diagnostic or therapeutic service, rented to a nonprofit hospital or a cooperative hospital service organization as described in § 501(e) of the Internal Revenue Code, or a nonprofit corporation as defined in § 501(c)(3) of the Internal Revenue Code, established for research in, diagnosis of, or therapy for human ailments; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> A truck, tractor truck, trailer, or semitrailer, as severally defined in § 46.2-100<\/a>, except trailers and semitrailers not designed or used to carry property and vehicles registered under § 46.2-700<\/a>, with a gross vehicle weight rating or gross combination weight rating of 26,001 pounds or more, in which case no tax shall be imposed pursuant to subdivision A 1 of § 58.1-1736<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEXEMPTIONS (\u00a7 58.1-1737)\n\nNo tax shall be imposed as provided in \u00a7 58.1-1736 if the vehicle is:\n\n1. Rented by the United States government or any governmental agency thereof;\n\n2. Rented by the Commonwealth of Virginia or any political subdivision thereof;\n\n3. A self-contained mobile computerized axial tomography scanner rented by a\nnonprofit hospital or a cooperative hospital service organization as described\nin § 501(e) of the Internal Revenue Code;\n\n4. A self-contained mobile unit designed exclusively for human diagnostic or\ntherapeutic service, rented to a nonprofit hospital or a cooperative hospital\nservice organization as described in § 501(e) of the Internal Revenue Code,\nor a nonprofit corporation as defined in § 501(c)(3) of the Internal\nRevenue Code, established for research in, diagnosis of, or therapy for human\nailments; or\n\n5. A truck, tractor truck, trailer, or semitrailer, as severally defined in\n§ 46.2-100, except trailers and semitrailers not designed or used to carry\nproperty and vehicles registered under § 46.2-700, with a gross vehicle\nweight rating or gross combination weight rating of 26,001 pounds or more, in\nwhich case no tax shall be imposed pursuant to subdivision A 1 of §\n58.1-1736.\n\nHISTORY: 2011, cc. 405, 639.","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}}