{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1738.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1738.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1738.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1738.html"}],"law_id":54701,"edition_id":1,"section_id":54701,"structure_id":13583,"section_number":"58.1-1738","catch_line":"Administration of the tax","history":"2011, cc. 405, 639; 2019, c. 53; 2020, c. 1266.","full_text":"A\n\nThe tax on the rental of a motor vehicle pursuant to subsection A of § 58.1-1736 shall be paid by the person renting such motor vehicle, collected by the rentor of such motor vehicle, and remitted to the Tax Commissioner on or before the twentieth day of the month following the month in which the gross proceeds from such rental were due. All of the responsibilities imposed on dealers in Chapter 6 (§ 58.1-600 et seq.) shall apply to rentors for purposes of this article, except the provision in subsection A of § 58.1-615 requiring a sales or use tax return to be filed when the dealer is not liable to remit to the Tax Commissioner any tax for the period covered by the return. The tax on rental transactions in the Commonwealth shall apply regardless of the state for which a certificate of title is required.B\n\nThe tax on the sharing of a motor vehicle pursuant to subsection D of § 58.1-1736 shall be paid by the shared vehicle driver. The tax shall be collectible from the peer-to-peer vehicle sharing platforms that have established sufficient contact with the Commonwealth by meeting at least one requirement in each of subdivisions C 1, 2, and 3 of § 58.1-612.1, mutatis mutandis. Shared vehicle owners are not eligible to collect taxes on shared vehicle transactions where such taxes are collectible by a peer-to-peer vehicle sharing platform. The tax shall be remitted to the Tax Commissioner on or before the twentieth day of the month following the month in which the gross proceeds from such sharing were due. The tax on peer-to-peer vehicle sharing in the Commonwealth shall apply regardless of the state for which a certificate of title for a shared vehicle is required.C\n\nThe provisions of Chapter 6 (§ 58.1-600 et seq.) shall apply to this article, mutatis mutandis, except as herein provided.","order_by":null,"text":{"0":{"id":200816,"text":"The tax on the rental of a motor vehicle pursuant to subsection A of § 58.1-1736 shall be paid by the person renting such motor vehicle, collected by the rentor of such motor vehicle, and remitted to the Tax Commissioner on or before the twentieth day of the month following the month in which the gross proceeds from such rental were due. All of the responsibilities imposed on dealers in Chapter 6 (§ 58.1-600 et seq.) shall apply to rentors for purposes of this article, except the provision in subsection A of § 58.1-615 requiring a sales or use tax return to be filed when the dealer is not liable to remit to the Tax Commissioner any tax for the period covered by the return. The tax on rental transactions in the Commonwealth shall apply regardless of the state for which a certificate of title is required.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":200817,"text":"The tax on the sharing of a motor vehicle pursuant to subsection D of § 58.1-1736 shall be paid by the shared vehicle driver. The tax shall be collectible from the peer-to-peer vehicle sharing platforms that have established sufficient contact with the Commonwealth by meeting at least one requirement in each of subdivisions C 1, 2, and 3 of § 58.1-612.1, mutatis mutandis. Shared vehicle owners are not eligible to collect taxes on shared vehicle transactions where such taxes are collectible by a peer-to-peer vehicle sharing platform. The tax shall be remitted to the Tax Commissioner on or before the twentieth day of the month following the month in which the gross proceeds from such sharing were due. The tax on peer-to-peer vehicle sharing in the Commonwealth shall apply regardless of the state for which a certificate of title for a shared vehicle is required.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":200818,"text":"The provisions of Chapter 6 (§ 58.1-600 et seq.) shall apply to this article, mutatis mutandis, except as herein provided.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1738\/","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 2019, chapter 53<\/a>; in 2020, chapter 1266<\/a>.<\/p>","references":false,"refers_to":[{"id":63342,"section_number":"58.1-1736","catch_line":"Levy","order_by":null,"url":"\/58.1-1736\/"},{"id":63208,"section_number":"58.1-600","catch_line":"Short title","order_by":null,"url":"\/58.1-600\/"},{"id":78465,"section_number":"58.1-612.1","catch_line":"Tax collectible from marketplace facilitators; \"marketplace facilitator\" defined","order_by":null,"url":"\/58.1-612.1\/"},{"id":73538,"section_number":"58.1-615","catch_line":"Returns by dealers","order_by":null,"url":"\/58.1-615\/"}],"permalink":{"id":252941,"object_type":"law","relational_id":54701,"identifier":"58.1-1738","token":"58.1\/I\/17\/9\/58.1-1738","url":"\/58.1-1738\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1738\/","token":"58.1\/I\/17\/9\/58.1-1738","dublin_core":{"Title":"Administration of the tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1738","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The tax on the rental of a motor vehicle pursuant to subsection A of § 58.1-1736<\/a> shall be paid by the person renting such motor vehicle, collected by the rentor of such motor vehicle, and remitted to the Tax Commissioner<\/span> on or before the twentieth day of the month following the month in which the gross proceeds from such rental were due. All of the responsibilities imposed on dealers in Chapter 6 (§ 58.1-600<\/a> et seq.) shall apply to rentors for purposes of this article, except the provision in subsection A of § 58.1-615<\/a> requiring a sales or use tax return to be filed when the dealer is not liable to remit to the Tax Commissioner<\/span> any tax for the period covered by the return. The tax on rental transactions in the Commonwealth shall apply regardless of the state for which a certificate of title is required. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The tax on the sharing of a motor vehicle pursuant to subsection D of § 58.1-1736<\/a> shall be paid by the shared vehicle driver. The tax shall be collectible from the peer-to-peer vehicle sharing platforms that have established sufficient contact with the Commonwealth by meeting at least one requirement in each of subdivisions C 1, 2, and 3 of § 58.1-612.1<\/a>, mutatis mutandis<\/span>. Shared vehicle owners are not eligible to collect taxes on shared vehicle transactions where such taxes are collectible by a peer-to-peer vehicle sharing platform. The tax shall be remitted to the Tax Commissioner<\/span> on or before the twentieth day of the month following the month in which the gross proceeds from such sharing were due. The tax on peer-to-peer vehicle sharing in the Commonwealth shall apply regardless of the state for which a certificate of title for a shared vehicle is required. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The provisions of Chapter 6 (§ 58.1-600<\/a> et seq.) shall apply to this article, mutatis mutandis<\/span>, except as herein provided. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nADMINISTRATION OF THE TAX (\u00a7 58.1-1738)\n\nA. The tax on the rental of a motor vehicle pursuant to subsection A of §\n58.1-1736 shall be paid by the person renting such motor vehicle, collected by\nthe rentor of such motor vehicle, and remitted to the Tax Commissioner on or\nbefore the twentieth day of the month following the month in which the gross\nproceeds from such rental were due. All of the responsibilities imposed on\ndealers in Chapter 6 (§ 58.1-600 et seq.) shall apply to rentors for\npurposes of this article, except the provision in subsection A of §\n58.1-615 requiring a sales or use tax return to be filed when the dealer is not\nliable to remit to the Tax Commissioner any tax for the period covered by the\nreturn. The tax on rental transactions in the Commonwealth shall apply\nregardless of the state for which a certificate of title is required.\n\nB. The tax on the sharing of a motor vehicle pursuant to subsection D of §\n58.1-1736 shall be paid by the shared vehicle driver. The tax shall be\ncollectible from the peer-to-peer vehicle sharing platforms that have\nestablished sufficient contact with the Commonwealth by meeting at least one\nrequirement in each of subdivisions C 1, 2, and 3 of § 58.1-612.1, mutatis\nmutandis. Shared vehicle owners are not eligible to collect taxes on shared\nvehicle transactions where such taxes are collectible by a peer-to-peer vehicle\nsharing platform. The tax shall be remitted to the Tax Commissioner on or before\nthe twentieth day of the month following the month in which the gross proceeds\nfrom such sharing were due. The tax on peer-to-peer vehicle sharing in the\nCommonwealth shall apply regardless of the state for which a certificate of\ntitle for a shared vehicle is required.\n\nC. The provisions of Chapter 6 (§ 58.1-600 et seq.) shall apply to this\narticle, mutatis mutandis, except as herein provided.\n\nHISTORY: 2011, cc. 405, 639; 2019, c. 53; 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}}