{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2401.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2401.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2401.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2401.html"}],"law_id":66072,"edition_id":1,"section_id":66072,"structure_id":14423,"section_number":"58.1-2401","catch_line":"Definitions","history":"Code 1950, \u00a7\u00a7 58-685.11, 58-685.13, 58-685.13:2; 1966, c. 587; 1968, c. 321; 1970, cc. 409, 489; 1972, cc. 302, 680; 1973, c. 207; 1974, c. 477; 1976, cc. 567, 610; 1977, c. 537; 1978, cc. 656, 758, 766; 1979, cc. 310, 436; 1982, c. 541; 1983, c. 386; 1984, c. 675; 1986, Sp. Sess., c. 11; 1995, c. 50; 1997, cc. 283, 853; 1999, c. 77; 2011, cc. 405, 639; 2013, c. 766; 2018, cc. 838, 840; 2023, cc. 148, 149.","full_text":"As used in this chapter, unless the context requires a different meaning:\n\t\t“Commissioner” means the Commissioner of the Department of Motor Vehicles of the Commonwealth.\n\t\t“Department” means the Department of Motor Vehicles of the Commonwealth, acting through its duly authorized officers and agents.\n\t\t“Mobile office” means an industrialized building unit not subject to the 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“Motor vehicle” means every vehicle, except for 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 all-terrain vehicles, manufactured homes, mopeds, and off-road motorcycles as those terms are defined in \u00a7 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“Sale” means any transfer of ownership or possession, by exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, of a motor vehicle. “Sale” also includes a transaction whereby possession is transferred but title is retained by the seller as security. “Sale” does not include a transfer of ownership or possession made to secure payment of an obligation, nor does it include a refund for, or replacement of, a motor vehicle of equivalent or lesser value pursuant to the Virginia Motor Vehicle Warranty Enforcement Act (\u00a7 59.1-207.9 et seq.). Where the replacement motor vehicle is of greater value than the motor vehicle replaced, only the difference in value shall constitute a sale.\n\t\t“Sale price” means the total price paid for a motor vehicle and all attachments thereon and accessories thereto, as determined by the Commissioner, exclusive of any federal manufacturers’ excise tax, without any allowance or deduction for trade-ins or unpaid liens or encumbrances. However, “sale price” does not include (i) any manufacturer rebate or manufacturer incentive payment applied to the transaction by the customer or dealer whether as a reduction in the sales price or as payment for the vehicle and (ii) the cost of controls, lifts, automatic transmission, power steering, power brakes or any other equipment installed in or added to a motor vehicle that is required by law or regulation as a condition for operation of a motor vehicle by an individual with a disability.","order_by":null,"text":{"0":{"id":240070,"text":"As used in this chapter, unless the context requires a different meaning:\n\t\t“Commissioner” means the Commissioner of the Department of Motor Vehicles of the Commonwealth.\n\t\t“Department” means the Department of Motor Vehicles of the Commonwealth, acting through its duly authorized officers and agents.\n\t\t“Mobile office” means an industrialized building unit not subject to the 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“Motor vehicle” means every vehicle, except for 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 all-terrain vehicles, manufactured homes, mopeds, and off-road motorcycles as those terms are defined in \u00a7 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“Sale” means any transfer of ownership or possession, by exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, of a motor vehicle. “Sale” also includes a transaction whereby possession is transferred but title is retained by the seller as security. “Sale” does not include a transfer of ownership or possession made to secure payment of an obligation, nor does it include a refund for, or replacement of, a motor vehicle of equivalent or lesser value pursuant to the Virginia Motor Vehicle Warranty Enforcement Act (\u00a7 59.1-207.9 et seq.). Where the replacement motor vehicle is of greater value than the motor vehicle replaced, only the difference in value shall constitute a sale.\n\t\t“Sale price” means the total price paid for a motor vehicle and all attachments thereon and accessories thereto, as determined by the Commissioner, exclusive of any federal manufacturers’ excise tax, without any allowance or deduction for trade-ins or unpaid liens or encumbrances. However, “sale price” does not include (i) any manufacturer rebate or manufacturer incentive payment applied to the transaction by the customer or dealer whether as a reduction in the sales price or as payment for the vehicle and (ii) the cost of controls, lifts, automatic transmission, power steering, power brakes or any other equipment installed in or added to a motor vehicle that is required by law or regulation as a condition for operation of a motor vehicle by an individual with a disability.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14423,"edition_id":1,"name":"Virginia Motor Vehicle Sales and Use Tax","identifier":"24","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:48:06","date_modified":"2026-06-26 03:48:06","permalink":{"id":255857,"object_type":"structure","relational_id":14423,"identifier":"24","token":"58.1\/II\/24","url":"\/58.1\/II\/24\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","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":75504,"structure_id":14423,"section_number":"58.1-2400","catch_line":"Title","url":"\/58.1-2400\/","token":"58.1\/II\/24\/58.1-2400","metadata":false},{"id":66072,"structure_id":14423,"section_number":"58.1-2401","catch_line":"Definitions","url":"\/58.1-2401\/","token":"58.1\/II\/24\/58.1-2401","metadata":false},{"id":84100,"structure_id":14423,"section_number":"58.1-2402","catch_line":"(Contingent effective date) Levy","url":"\/58.1-2402\/","token":"58.1\/II\/24\/58.1-2402","metadata":false},{"id":61361,"structure_id":14423,"section_number":"58.1-2402.1","catch_line":"Repealed","url":"\/58.1-2402.1\/","token":"58.1\/II\/24\/58.1-2402.1","metadata":false},{"id":70726,"structure_id":14423,"section_number":"58.1-2403","catch_line":"Exemptions","url":"\/58.1-2403\/","token":"58.1\/II\/24\/58.1-2403","metadata":false},{"id":66122,"structure_id":14423,"section_number":"58.1-2404","catch_line":"Time for payment of tax on sale or use of a motor vehicle","url":"\/58.1-2404\/","token":"58.1\/II\/24\/58.1-2404","metadata":false},{"id":66929,"structure_id":14423,"section_number":"58.1-2405","catch_line":"Basis of tax","url":"\/58.1-2405\/","token":"58.1\/II\/24\/58.1-2405","metadata":false},{"id":72774,"structure_id":14423,"section_number":"58.1-2406","catch_line":"Collection of tax; estimate of tax","url":"\/58.1-2406\/","token":"58.1\/II\/24\/58.1-2406","metadata":false},{"id":81618,"structure_id":14423,"section_number":"58.1-2407","catch_line":"Repealed","url":"\/58.1-2407\/","token":"58.1\/II\/24\/58.1-2407","metadata":false},{"id":64523,"structure_id":14423,"section_number":"58.1-2411","catch_line":"Civil penalties upon failure to pay tax, etc","url":"\/58.1-2411\/","token":"58.1\/II\/24\/58.1-2411","metadata":false},{"id":81569,"structure_id":14423,"section_number":"58.1-2412","catch_line":"Repealed","url":"\/58.1-2412\/","token":"58.1\/II\/24\/58.1-2412","metadata":false},{"id":64644,"structure_id":14423,"section_number":"58.1-2418","catch_line":"Local sales and use taxes prohibited","url":"\/58.1-2418\/","token":"58.1\/II\/24\/58.1-2418","metadata":false},{"id":69189,"structure_id":14423,"section_number":"58.1-2419","catch_line":"Tax on sale to be separately stated","url":"\/58.1-2419\/","token":"58.1\/II\/24\/58.1-2419","metadata":false},{"id":80092,"structure_id":14423,"section_number":"58.1-2420","catch_line":"Examination of dealer's records, etc","url":"\/58.1-2420\/","token":"58.1\/II\/24\/58.1-2420","metadata":false},{"id":84448,"structure_id":14423,"section_number":"58.1-2421","catch_line":"Rules and regulations","url":"\/58.1-2421\/","token":"58.1\/II\/24\/58.1-2421","metadata":false},{"id":55780,"structure_id":14423,"section_number":"58.1-2422","catch_line":"Forwarding of tax information to law-enforcement officials","url":"\/58.1-2422\/","token":"58.1\/II\/24\/58.1-2422","metadata":false},{"id":74360,"structure_id":14423,"section_number":"58.1-2423","catch_line":"Refunds generally","url":"\/58.1-2423\/","token":"58.1\/II\/24\/58.1-2423","metadata":false},{"id":69936,"structure_id":14423,"section_number":"58.1-2423.1","catch_line":"Expired","url":"\/58.1-2423.1\/","token":"58.1\/II\/24\/58.1-2423.1","metadata":false},{"id":82020,"structure_id":14423,"section_number":"58.1-2424","catch_line":"Credits against tax","url":"\/58.1-2424\/","token":"58.1\/II\/24\/58.1-2424","metadata":false},{"id":81980,"structure_id":14423,"section_number":"58.1-2425","catch_line":"(Contingent effective date \u2014 see Acts 2013, c. 766) Disposition of revenues","url":"\/58.1-2425\/","token":"58.1\/II\/24\/58.1-2425","metadata":false},{"id":65527,"structure_id":14423,"section_number":"58.1-2426","catch_line":"Application to Commissioner for correction; appeal","url":"\/58.1-2426\/","token":"58.1\/II\/24\/58.1-2426","metadata":false}],"previous_section":{"id":75504,"structure_id":14423,"section_number":"58.1-2400","catch_line":"Title","url":"\/58.1-2400\/","token":"58.1\/II\/24\/58.1-2400","metadata":false},"next_section":{"id":84100,"structure_id":14423,"section_number":"58.1-2402","catch_line":"(Contingent effective date) Levy","url":"\/58.1-2402\/","token":"58.1\/II\/24\/58.1-2402","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2401\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 20 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 1966, chapter 587; in 1968, chapter 321; in 1970, chapters 409 and 489; in 1972, chapters 302 and 680; in 1973, chapter 207; in 1974, chapter 477; in 1976, chapters 567 and 610; in 1977, chapter 537; in 1978, chapters 656, 758, and 766; in 1979, chapters 310 and 436; in 1982, chapter 541; in 1983, chapter 386; in 1984, chapter 675; in 1995, chapter 50<\/a>; in 1997, chapters 283<\/a> and 853<\/a>; in 1999, chapter 77<\/a>; in 2011, chapters 405<\/a> and 639<\/a>; in 2013, chapter 766<\/a>; in 2018, chapters 838<\/a> and 840<\/a>; in 2023, chapters 148<\/a> and 149<\/a>.<\/p>","references":[{"id":66387,"section_number":"45.2-1728","catch_line":"(Effective until January 1, 2027) Eligibility for rebate; amount of rebate","order_by":null,"url":"\/45.2-1728\/"},{"id":84100,"section_number":"58.1-2402","catch_line":"(Contingent effective date) Levy","order_by":null,"url":"\/58.1-2402\/"},{"id":78097,"section_number":"58.1-602","catch_line":"Definitions","order_by":null,"url":"\/58.1-602\/"}],"refers_to":[{"id":82691,"section_number":"46.2-100","catch_line":"Definitions","order_by":null,"url":"\/46.2-100\/"},{"id":83922,"section_number":"59.1-207.9","catch_line":"Short title","order_by":null,"url":"\/59.1-207.9\/"}],"permalink":{"id":255863,"object_type":"law","relational_id":66072,"identifier":"58.1-2401","token":"58.1\/II\/24\/58.1-2401","url":"\/58.1-2401\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2401\/","token":"58.1\/II\/24\/58.1-2401","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2401","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As used in this chapter, unless the context requires a different meaning:\n\t\t“Commissioner<\/span>” means the Commissioner<\/span> of the Department<\/span> of Motor Vehicles<\/span> of the Commonwealth.\n\t\t“Department<\/span>” means the Department<\/span> of Motor Vehicles<\/span> of the Commonwealth, acting through its duly authorized officers and agents.\n\t\t“Mobile office<\/span>” means an industrialized building unit not subject to the 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“Motor vehicle<\/span>” means every vehicle, except for 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 all-terrain vehicles, manufactured homes, mopeds, and off-road motorcycles as those terms are defined in \u00a7 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“Sale” means any transfer of ownership or possession<\/span>, by exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, of a motor vehicle<\/span>. “Sale” also includes a transaction whereby possession<\/span> is transferred but title is retained by the seller as security. “Sale” does not include a transfer of ownership or possession<\/span> made to secure payment of an obligation, nor does it include a refund for, or replacement of, a motor vehicle<\/span> of equivalent or lesser value pursuant to the Virginia Motor Vehicle<\/span> Warranty Enforcement Act (\u00a7 59.1-207.9<\/a> et seq.). Where the replacement motor vehicle<\/span> is of greater value than the motor vehicle<\/span> replaced, only the difference in value shall constitute a sale.\n\t\t“Sale price<\/span>” means the total price paid for a motor vehicle<\/span> and all attachments<\/span> thereon and accessories thereto, as determined by the Commissioner<\/span>, exclusive of any federal manufacturers’ excise tax, without any allowance or deduction for trade-ins or unpaid liens<\/span> or encumbrances. However, “sale price<\/span>” does not include (i) any manufacturer rebate or manufacturer incentive payment applied to the transaction by the customer or dealer whether as a reduction in the sales<\/span> price or as payment for the vehicle and (ii) the cost of controls, lifts, automatic transmission, power steering, power brakes or any other equipment installed in or added to a motor vehicle<\/span> that is required by law<\/span> or regulation as a condition for operation of a motor vehicle<\/span> by an individual with a disability.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 58.1-2401)\n\nAs used in this chapter, unless the context requires a different meaning:\n\t\t“Commissioner” means the Commissioner of the Department of Motor\nVehicles of the Commonwealth.\n\t\t“Department” means the Department of Motor Vehicles of the\nCommonwealth, acting through its duly authorized officers and agents.\n\t\t“Mobile office” means an industrialized building unit not subject\nto the federal regulation, which may be constructed on a chassis for the purpose\nof towing to the point of use and designed to be used with or without a\npermanent foundation, for commercial use and not for residential use; or two or\nmore such units separately towable, but designed to be joined together at the\npoint of use to form a single commercial structure, and which may be designed\nfor removal to, and installation or erection on other sites.\n\t\t“Motor vehicle” means every vehicle, except for mobile office as\nherein defined, that is self-propelled or designed for self-propulsion and every\nvehicle drawn by or designed to be drawn by a motor vehicle, including\nall-terrain vehicles, manufactured homes, mopeds, and off-road motorcycles as\nthose terms are defined in \u00a7 46.2-100 and every device in, upon and by which\nany person or property is, or can be, transported or drawn upon a highway, but\nexcepting devices moved by human or animal power, devices used exclusively upon\nstationary rails or tracks and vehicles, other than manufactured homes, used in\nthe Commonwealth but not required to be licensed by the Commonwealth.\n\t\t“Sale” means any transfer of ownership or possession, by exchange\nor barter, conditional or otherwise, in any manner or by any means whatsoever,\nof a motor vehicle. “Sale” also includes a transaction whereby\npossession is transferred but title is retained by the seller as security.\n“Sale” does not include a transfer of ownership or possession made\nto secure payment of an obligation, nor does it include a refund for, or\nreplacement of, a motor vehicle of equivalent or lesser value pursuant to the\nVirginia Motor Vehicle Warranty Enforcement Act (\u00a7 59.1-207.9 et seq.). Where\nthe replacement motor vehicle is of greater value than the motor vehicle\nreplaced, only the difference in value shall constitute a sale.\n\t\t“Sale price” means the total price paid for a motor vehicle and\nall attachments thereon and accessories thereto, as determined by the\nCommissioner, exclusive of any federal manufacturers’ excise tax, without\nany allowance or deduction for trade-ins or unpaid liens or encumbrances.\nHowever, “sale price” does not include (i) any manufacturer rebate\nor manufacturer incentive payment applied to the transaction by the customer or\ndealer whether as a reduction in the sales price or as payment for the vehicle\nand (ii) the cost of controls, lifts, automatic transmission, power steering,\npower brakes or any other equipment installed in or added to a motor vehicle\nthat is required by law or regulation as a condition for operation of a motor\nvehicle by an individual with a disability.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-685.11, 58-685.13, 58-685.13:2; 1966, c. 587; 1968,\nc. 321; 1970, cc. 409, 489; 1972, cc. 302, 680; 1973, c. 207; 1974, c. 477;\n1976, cc. 567, 610; 1977, c. 537; 1978, cc. 656, 758, 766; 1979, cc. 310, 436;\n1982, c. 541; 1983, c. 386; 1984, c. 675; 1986, Sp. Sess., c. 11; 1995, c. 50;\n1997, cc. 283, 853; 1999, c. 77; 2011, cc. 405, 639; 2013, c. 766; 2018, cc.\n838, 840; 2023, cc. 148, 149.","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}}