{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2402.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2402.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2402.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2402.html"}],"law_id":84100,"edition_id":1,"section_id":84100,"structure_id":14423,"section_number":"58.1-2402","catch_line":"(Contingent effective date) Levy","history":"Code 1950, \u00a7\u00a7 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; 2011, cc. 405, 639, 881, 889; 2012, cc. 22, 111; 2018, cc. 838, 840; 2019, c. 52.","full_text":"A\n\n(For contingent expiration date \u2014 see Acts 2019, c. 52, cl. 2) There is hereby levied, in addition to all other taxes and fees of every kind now imposed by law, a tax upon the sale or use of motor vehicles in Virginia, other than a sale to or use by a person for rental as an established business or part of an established business or incidental or germane to such business.\n\t\t\tThe amount of the tax to be collected shall be determined by the Commissioner by the application of the following rates against the gross sales price:1\n\nThree percent of the sale price of each motor vehicle sold in Virginia. If such motor vehicle is a manufactured home as defined in § 36-85.3, the tax shall be three percent of the sale price of each such manufactured home sold in the 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 mobile office sold in the Commonwealth; if such vehicle has a gross vehicle weight rating or gross combination weight rating of 26,001 pounds or more and is neither (i) a manufactured home as defined in § 36-85.3, (ii) a mobile office as defined in § 58.1-2401, (iii) a trailer or semitrailer as severally defined in § 46.2-100 that is not designed or used to carry property, nor (iv) a vehicle registered under § 46.2-700, the tax shall be zero percent of the sale price of each such vehicle sold in the Commonwealth; and if such vehicle is an all-terrain vehicle, moped, or off-road motorcycle, as those terms are defined in § 46.2-100, the tax shall be five percent of the sales price of each such vehicle; except that in any city or county located within the Historic Triangle, as defined in § 58.1-603.2, the tax shall be six percent of the sales price of each such vehicle.2\n\nThree percent of the sale price of each motor vehicle, or three percent of the sale price of each manufactured home as defined in § 36-85.3, or two percent 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 the Commonwealth. If such vehicle has a gross vehicle weight rating or gross combination weight rating of 26,001 pounds or more and is neither (i) a manufactured home as defined in § 36-85.3, (ii) a mobile office as defined in § 58.1-2401, (iii) a trailer or semitrailer as severally defined in § 46.2-100 that is not designed or used to carry property, nor (iv) a vehicle registered under § 46.2-700, the tax shall be zero percent of the sale price of each such vehicle not sold in the Commonwealth but used or stored for use in the Commonwealth. If such vehicle is an all-terrain vehicle, moped, or off-road motorcycle, as those terms are defined in § 46.2-100, not sold in the Commonwealth but used or stored for use in the Commonwealth, the tax shall be five percent of the sales price of each such vehicle, except that in any city or county located within the Historic Triangle, as defined in § 58.1-603.2, the tax shall be six percent of the sales price of each such vehicle. When any motor vehicle or manufactured home not sold in the Commonwealth is first used or stored for use in Virginia six months or more after its acquisition, the tax shall be based on its current market value.3\n\nThe minimum tax levied on the sale of any motor vehicle in the Commonwealth that is subject to taxation at a rate exceeding zero percent shall be $35, except as provided by those exemptions defined in § 58.1-2403. This subdivision shall not apply to any all-terrain vehicle, moped, or off-road motorcycle subject to taxation under this chapter.A\n\n(For contingent effective date \u2014 see Acts 2019, c. 52, cl. 2) There is hereby levied, in addition to all other taxes and fees of every kind now imposed by law, a tax upon the sale or use of motor vehicles in Virginia, other than a sale to or use by a person for rental as an established business or part of an established business or incidental or germane to such business.\n\t\t\tThe amount of the tax to be collected shall be determined by the Commissioner by the application of the following rates against the gross sales price:1\n\nThree percent of the sale price of each motor vehicle sold in Virginia. If such motor vehicle is a manufactured home as defined in § 36-85.3, the tax shall be three percent of the sale price of each such manufactured home sold in the 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 mobile office sold in the Commonwealth; if such vehicle has a gross vehicle weight rating or gross combination weight rating of 26,001 pounds or more and is neither (i) a manufactured home as defined in § 36-85.3, (ii) a mobile office as defined in § 58.1-2401, (iii) a trailer or semitrailer as severally defined in § 46.2-100 that is not designed or used to carry property, nor (iv) a vehicle registered under § 46.2-700, the tax shall be zero percent of the sale price of each such vehicle sold in the Commonwealth; and if such vehicle is an all-terrain vehicle, moped, or off-road motorcycle, as those terms are defined in § 46.2-100, the tax shall be five percent of the sales price of each such vehicle.2\n\nThree percent of the sale price of each motor vehicle, or three percent of the sale price of each manufactured home as defined in § 36-85.3, or two percent 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 the Commonwealth. If such vehicle has a gross vehicle weight rating or gross combination weight rating of 26,001 pounds or more and is neither (i) a manufactured home as defined in § 36-85.3, (ii) a mobile office as defined in § 58.1-2401, (iii) a trailer or semitrailer as severally defined in § 46.2-100 that is not designed or used to carry property, nor (iv) a vehicle registered under § 46.2-700, the tax shall be zero percent of the sale price of each such vehicle not sold in the Commonwealth but used or stored for use in the Commonwealth. If such vehicle is an all-terrain vehicle, moped, or off-road motorcycle, as those terms are defined in § 46.2-100, not sold in the Commonwealth but used or stored for use in the Commonwealth, the tax shall be five percent of the sales price of each such vehicle. When any motor vehicle or manufactured home not sold in the Commonwealth is first used or stored for use in Virginia six months or more after its acquisition, the tax shall be based on its current market value.3\n\nThe minimum tax levied on the sale of any motor vehicle in the Commonwealth that is subject to taxation at a rate exceeding zero percent shall be $35, except as provided by those exemptions defined in § 58.1-2403. This subdivision shall not apply to any all-terrain vehicle, moped, or off-road motorcycle subject to taxation under this chapter.B\n\nA transaction taxed under subdivision A 1 shall not also be taxed under subdivision A 2, nor shall the same transaction be taxed more than once under either subdivision.C\n\nAny motor vehicle, trailer or semitrailer exempt from this tax under subdivision 1 or 2 of § 58.1-2403 shall be subject to the tax, based on the current market value when such vehicle is no longer owned or used by the United States government or any governmental agency, or the Commonwealth of Virginia or any political subdivision thereof, unless such vehicle is then rented, in which case the tax imposed by § 58.1-1736 shall apply, subject to the exemptions provided in § 58.1-1737. Further, any motor vehicle, trailer or semitrailer exempt from the tax imposed by this chapter under subdivision 11 of § 58.1-2403 or §§ 46.2-663 through 46.2-674 shall be subject to the tax, based on the current market value, when such vehicle is subsequently licensed to operate on the highways of the Commonwealth.D\n\nAny person who with intent to evade or to aid another person to evade the tax provided for herein falsely states the selling price of a vehicle on a bill of sale, assignment of title, application for title, or any other document or paper submitted to the Commissioner pursuant to any provisions of this title or Title 46.2 shall be guilty of a Class 3 misdemeanor.E\n\nEffective January 1, 1997, any amount designated as a “processing fee” and any amount charged by a dealer for processing a transaction, which is required to be included on a buyer’s order pursuant to subdivision A 10 of § 46.2-1530, shall be subject to the tax.","order_by":null,"text":{"0":{"id":301381,"text":"(For contingent expiration date \u2014 see Acts 2019, c. 52, cl. 2) There is hereby levied, in addition to all other taxes and fees of every kind now imposed by law, a tax upon the sale or use of motor vehicles in Virginia, other than a sale to or use by a person for rental as an established business or part of an established business or incidental or germane to such business.\n\t\t\tThe amount of the tax to be collected shall be determined by the Commissioner by the application of the following rates against the gross sales price:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":301382,"text":"Three percent of the sale price of each motor vehicle sold in Virginia. If such motor vehicle is a manufactured home as defined in § 36-85.3, the tax shall be three percent of the sale price of each such manufactured home sold in the 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 mobile office sold in the Commonwealth; if such vehicle has a gross vehicle weight rating or gross combination weight rating of 26,001 pounds or more and is neither (i) a manufactured home as defined in § 36-85.3, (ii) a mobile office as defined in § 58.1-2401, (iii) a trailer or semitrailer as severally defined in § 46.2-100 that is not designed or used to carry property, nor (iv) a vehicle registered under § 46.2-700, the tax shall be zero percent of the sale price of each such vehicle sold in the Commonwealth; and if such vehicle is an all-terrain vehicle, moped, or off-road motorcycle, as those terms are defined in § 46.2-100, the tax shall be five percent of the sales price of each such vehicle; except that in any city or county located within the Historic Triangle, as defined in § 58.1-603.2, the tax shall be six percent of the sales price of each such vehicle.","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":301383,"text":"Three percent of the sale price of each motor vehicle, or three percent of the sale price of each manufactured home as defined in § 36-85.3, or two percent 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 the Commonwealth. If such vehicle has a gross vehicle weight rating or gross combination weight rating of 26,001 pounds or more and is neither (i) a manufactured home as defined in § 36-85.3, (ii) a mobile office as defined in § 58.1-2401, (iii) a trailer or semitrailer as severally defined in § 46.2-100 that is not designed or used to carry property, nor (iv) a vehicle registered under § 46.2-700, the tax shall be zero percent of the sale price of each such vehicle not sold in the Commonwealth but used or stored for use in the Commonwealth. If such vehicle is an all-terrain vehicle, moped, or off-road motorcycle, as those terms are defined in § 46.2-100, not sold in the Commonwealth but used or stored for use in the Commonwealth, the tax shall be five percent of the sales price of each such vehicle, except that in any city or county located within the Historic Triangle, as defined in § 58.1-603.2, the tax shall be six percent of the sales price of each such vehicle. When any motor vehicle or manufactured home not sold in the Commonwealth is first used or stored for use in Virginia six months or more after its acquisition, the tax shall be based on its current market value.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":301384,"text":"The minimum tax levied on the sale of any motor vehicle in the Commonwealth that is subject to taxation at a rate exceeding zero percent shall be $35, except as provided by those exemptions defined in § 58.1-2403. This subdivision shall not apply to any all-terrain vehicle, moped, or off-road motorcycle subject to taxation under this chapter.","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A"},"4":{"id":301385,"text":"(For contingent effective date \u2014 see Acts 2019, c. 52, cl. 2) There is hereby levied, in addition to all other taxes and fees of every kind now imposed by law, a tax upon the sale or use of motor vehicles in Virginia, other than a sale to or use by a person for rental as an established business or part of an established business or incidental or germane to such business.\n\t\t\tThe amount of the tax to be collected shall be determined by the Commissioner by the application of the following rates against the gross sales price:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"prior_prefix":"A3","next_prefix":"A1"},"5":{"id":301386,"text":"Three percent of the sale price of each motor vehicle sold in Virginia. If such motor vehicle is a manufactured home as defined in § 36-85.3, the tax shall be three percent of the sale price of each such manufactured home sold in the 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 mobile office sold in the Commonwealth; if such vehicle has a gross vehicle weight rating or gross combination weight rating of 26,001 pounds or more and is neither (i) a manufactured home as defined in § 36-85.3, (ii) a mobile office as defined in § 58.1-2401, (iii) a trailer or semitrailer as severally defined in § 46.2-100 that is not designed or used to carry property, nor (iv) a vehicle registered under § 46.2-700, the tax shall be zero percent of the sale price of each such vehicle sold in the Commonwealth; and if such vehicle is an all-terrain vehicle, moped, or off-road motorcycle, as those terms are defined in § 46.2-100, the tax shall be five percent of the sales price of each such vehicle.","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"6":{"id":301387,"text":"Three percent of the sale price of each motor vehicle, or three percent of the sale price of each manufactured home as defined in § 36-85.3, or two percent 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 the Commonwealth. If such vehicle has a gross vehicle weight rating or gross combination weight rating of 26,001 pounds or more and is neither (i) a manufactured home as defined in § 36-85.3, (ii) a mobile office as defined in § 58.1-2401, (iii) a trailer or semitrailer as severally defined in § 46.2-100 that is not designed or used to carry property, nor (iv) a vehicle registered under § 46.2-700, the tax shall be zero percent of the sale price of each such vehicle not sold in the Commonwealth but used or stored for use in the Commonwealth. If such vehicle is an all-terrain vehicle, moped, or off-road motorcycle, as those terms are defined in § 46.2-100, not sold in the Commonwealth but used or stored for use in the Commonwealth, the tax shall be five percent of the sales price of each such vehicle. When any motor vehicle or manufactured home not sold in the Commonwealth is first used or stored for use in Virginia six months or more after its acquisition, the tax shall be based on its current market value.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"7":{"id":301388,"text":"The minimum tax levied on the sale of any motor vehicle in the Commonwealth that is subject to taxation at a rate exceeding zero percent shall be $35, except as provided by those exemptions defined in § 58.1-2403. This subdivision shall not apply to any all-terrain vehicle, moped, or off-road motorcycle subject to taxation under this chapter.","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"B"},"8":{"id":301389,"text":"A transaction taxed under subdivision A 1 shall not also be taxed under subdivision A 2, nor shall the same transaction be taxed more than once under either subdivision.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A3","next_prefix":"C"},"9":{"id":301390,"text":"Any motor vehicle, trailer or semitrailer exempt from this tax under subdivision 1 or 2 of § 58.1-2403 shall be subject to the tax, based on the current market value when such vehicle is no longer owned or used by the United States government or any governmental agency, or the Commonwealth of Virginia or any political subdivision thereof, unless such vehicle is then rented, in which case the tax imposed by § 58.1-1736 shall apply, subject to the exemptions provided in § 58.1-1737. Further, any motor vehicle, trailer or semitrailer exempt from the tax imposed by this chapter under subdivision 11 of § 58.1-2403 or §§ 46.2-663 through 46.2-674 shall be subject to the tax, based on the current market value, when such vehicle is subsequently licensed to operate on the highways of the Commonwealth.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"10":{"id":301391,"text":"Any person who with intent to evade or to aid another person to evade the tax provided for herein falsely states the selling price of a vehicle on a bill of sale, assignment of title, application for title, or any other document or paper submitted to the Commissioner pursuant to any provisions of this title or Title 46.2 shall be guilty of a Class 3 misdemeanor.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"11":{"id":301392,"text":"Effective January 1, 1997, any amount designated as a “processing fee” and any amount charged by a dealer for processing a transaction, which is required to be included on a buyer’s order pursuant to subdivision A 10 of § 46.2-1530, shall be subject to the tax.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2402\/","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 1970, chapter 675; in 1974, chapter 477; in 1976, chapters 567 and 610; in 1977, chapter 537; in 1981, chapter 145; in 1984, chapter 675; in 1985, chapter 123; in 1988, chapter 372; in 1992, chapter 384; in 1993, chapter 159; in 1994, chapter 527<\/a>; in 1996, chapter 1047<\/a>; in 1997, chapters 283<\/a> and 853<\/a>; in 2004, chapter 522<\/a>; in 2005, chapter 449<\/a>; in 2011, chapters 405<\/a>, 639<\/a>, 881<\/a>, and 889<\/a>; in 2012, chapters 22<\/a> and 111<\/a>; in 2018, chapters 838<\/a> and 840<\/a>; in 2019, chapter 52<\/a>.<\/p>","references":[{"id":63342,"section_number":"58.1-1736","catch_line":"Levy","order_by":null,"url":"\/58.1-1736\/"},{"id":70726,"section_number":"58.1-2403","catch_line":"Exemptions","order_by":null,"url":"\/58.1-2403\/"},{"id":81980,"section_number":"58.1-2425","catch_line":"(Contingent effective date \u2014 see Acts 2013, c. 766) Disposition of revenues","order_by":null,"url":"\/58.1-2425\/"},{"id":84049,"section_number":"58.1-3518","catch_line":"Taxpayers to file returns","order_by":null,"url":"\/58.1-3518\/"},{"id":58436,"section_number":"58.1-604.1","catch_line":"(Contingent effective date -- see note*) Use tax on motor vehicles, machinery, tools and equipment brought into Virginia for use in performing contracts","order_by":null,"url":"\/58.1-604.1\/"}],"refers_to":[{"id":64678,"section_number":"36-85.3","catch_line":"Definitions","order_by":null,"url":"\/36-85.3\/"},{"id":82691,"section_number":"46.2-100","catch_line":"Definitions","order_by":null,"url":"\/46.2-100\/"},{"id":58806,"section_number":"46.2-1530","catch_line":"Buyer's order","order_by":null,"url":"\/46.2-1530\/"},{"id":57917,"section_number":"46.2-663","catch_line":"Backhoes","order_by":null,"url":"\/46.2-663\/"},{"id":77171,"section_number":"46.2-674","catch_line":"Vehicles used by commercial fishermen","order_by":null,"url":"\/46.2-674\/"},{"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\/"},{"id":64101,"section_number":"58.1-1737","catch_line":"Exemptions","order_by":null,"url":"\/58.1-1737\/"},{"id":66072,"section_number":"58.1-2401","catch_line":"Definitions","order_by":null,"url":"\/58.1-2401\/"},{"id":70726,"section_number":"58.1-2403","catch_line":"Exemptions","order_by":null,"url":"\/58.1-2403\/"},{"id":67208,"section_number":"58.1-603.2","catch_line":"(For contingent expiration date, see Acts 2018, c. 850) Additional state sales and use tax in certain counties and cities of historic significance; Historic Triangle Marketing Fund","order_by":null,"url":"\/58.1-603.2\/"}],"permalink":{"id":255867,"object_type":"law","relational_id":84100,"identifier":"58.1-2402","token":"58.1\/II\/24\/58.1-2402","url":"\/58.1-2402\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2402\/","token":"58.1\/II\/24\/58.1-2402","dublin_core":{"Title":"(Contingent effective date) Levy","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2402","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> (For contingent expiration date \u2014 see Acts 2019, c. 52, cl. 2) There is hereby levied, in addition to all other taxes and fees of every kind now imposed by law<\/span>, a tax upon the sale<\/span> or use of motor vehicles<\/span> in Virginia, other than a sale<\/span> to or use by a person for rental as an established business or part of an established business or incidental or germane to such business.\n\t\t\tThe amount of the tax to be collected shall be determined by the Commissioner<\/span> by the application of the following rates against the gross sales<\/span> price: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Three percent of the sale price<\/span> of each motor vehicle<\/span> sold in Virginia. If such motor vehicle<\/span> is a manufactured home as defined in § 36-85.3<\/a>, the tax shall be three percent of the sale price<\/span> of each such manufactured home sold in the Commonwealth; if such vehicle is a mobile office<\/span> as defined in § 58.1-2401<\/a>, the tax shall be two percent of the sale price<\/span> of each mobile office<\/span> sold in the Commonwealth; if such vehicle has a gross vehicle weight rating or gross combination weight rating of 26,001 pounds or more and is neither (i) a manufactured home as defined in § 36-85.3<\/a>, (ii) a mobile office<\/span> as defined in § 58.1-2401<\/a>, (iii) a trailer or semitrailer as severally defined in § 46.2-100<\/a> that is not designed or used to carry property, nor (iv) a vehicle registered under § 46.2-700<\/a>, the tax shall be zero percent of the sale price<\/span> of each such vehicle sold in the Commonwealth; and if such vehicle is an all-terrain vehicle, moped, or off-road motorcycle, as those terms are defined in § 46.2-100<\/a>, the tax shall be five percent of the sales<\/span> price of each such vehicle; except that in any city or county located within the Historic Triangle, as defined in § 58.1-603.2<\/a>, the tax shall be six percent of the sales<\/span> price of each such vehicle. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Three percent of the sale price<\/span> of each motor vehicle<\/span>, or three percent of the sale price<\/span> of each manufactured home as defined in § 36-85.3<\/a>, or two percent of the sale price<\/span> of each mobile office<\/span> as defined in § 58.1-2401<\/a>, not sold in Virginia but used or stored for use in the Commonwealth. If such vehicle has a gross vehicle weight rating or gross combination weight rating of 26,001 pounds or more and is neither (i) a manufactured home as defined in § 36-85.3<\/a>, (ii) a mobile office<\/span> as defined in § 58.1-2401<\/a>, (iii) a trailer or semitrailer as severally defined in § 46.2-100<\/a> that is not designed or used to carry property, nor (iv) a vehicle registered under § 46.2-700<\/a>, the tax shall be zero percent of the sale price<\/span> of each such vehicle not sold in the Commonwealth but used or stored for use in the Commonwealth. If such vehicle is an all-terrain vehicle, moped, or off-road motorcycle, as those terms are defined in § 46.2-100<\/a>, not sold in the Commonwealth but used or stored for use in the Commonwealth, the tax shall be five percent of the sales<\/span> price of each such vehicle, except that in any city or county located within the Historic Triangle, as defined in § 58.1-603.2<\/a>, the tax shall be six percent of the sales<\/span> price of each such vehicle. When any motor vehicle<\/span> or manufactured home not sold in the Commonwealth is first used or stored for use in Virginia six months or more after its acquisition, the tax shall be based on its current market value. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> The minimum tax levied on the sale of any motor vehicle<\/span> in the Commonwealth that is subject to taxation at a rate exceeding zero percent shall be $35, except as provided by those exemptions defined in § 58.1-2403<\/a>. This subdivision shall not apply to any all-terrain vehicle, moped, or off-road motorcycle subject to taxation under this chapter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

A.<\/span> (For contingent effective date \u2014 see Acts 2019, c. 52, cl. 2) There is hereby levied, in addition to all other taxes and fees of every kind now imposed by law<\/span>, a tax upon the sale or use of motor vehicles<\/span> in Virginia, other than a sale to or use by a person for rental as an established business or part of an established business or incidental or germane to such business.\n\t\t\tThe amount of the tax to be collected shall be determined by the Commissioner<\/span> by the application of the following rates against the gross sales<\/span> price: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Three percent of the sale price<\/span> of each motor vehicle<\/span> sold in Virginia. If such motor vehicle<\/span> is a manufactured home as defined in § 36-85.3<\/a>, the tax shall be three percent of the sale price<\/span> of each such manufactured home sold in the Commonwealth; if such vehicle is a mobile office<\/span> as defined in § 58.1-2401<\/a>, the tax shall be two percent of the sale price<\/span> of each mobile office<\/span> sold in the Commonwealth; if such vehicle has a gross vehicle weight rating or gross combination weight rating of 26,001 pounds or more and is neither (i) a manufactured home as defined in § 36-85.3<\/a>, (ii) a mobile office<\/span> as defined in § 58.1-2401<\/a>, (iii) a trailer or semitrailer as severally defined in § 46.2-100<\/a> that is not designed or used to carry property, nor (iv) a vehicle registered under § 46.2-700<\/a>, the tax shall be zero percent of the sale price<\/span> of each such vehicle sold in the Commonwealth; and if such vehicle is an all-terrain vehicle, moped, or off-road motorcycle, as those terms are defined in § 46.2-100<\/a>, the tax shall be five percent of the sales<\/span> price of each such vehicle. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Three percent of the sale price<\/span> of each motor vehicle<\/span>, or three percent of the sale price<\/span> of each manufactured home as defined in § 36-85.3<\/a>, or two percent of the sale price<\/span> of each mobile office<\/span> as defined in § 58.1-2401<\/a>, not sold in Virginia but used or stored for use in the Commonwealth. If such vehicle has a gross vehicle weight rating or gross combination weight rating of 26,001 pounds or more and is neither (i) a manufactured home as defined in § 36-85.3<\/a>, (ii) a mobile office<\/span> as defined in § 58.1-2401<\/a>, (iii) a trailer or semitrailer as severally defined in § 46.2-100<\/a> that is not designed or used to carry property, nor (iv) a vehicle registered under § 46.2-700<\/a>, the tax shall be zero percent of the sale price<\/span> of each such vehicle not sold in the Commonwealth but used or stored for use in the Commonwealth. If such vehicle is an all-terrain vehicle, moped, or off-road motorcycle, as those terms are defined in § 46.2-100<\/a>, not sold in the Commonwealth but used or stored for use in the Commonwealth, the tax shall be five percent of the sales<\/span> price of each such vehicle. When any motor vehicle<\/span> or manufactured home not sold in the Commonwealth is first used or stored for use in Virginia six months or more after its acquisition, the tax shall be based on its current market value. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> The minimum tax levied on the sale of any motor vehicle<\/span> in the Commonwealth that is subject to taxation at a rate exceeding zero percent shall be $35, except as provided by those exemptions defined in § 58.1-2403<\/a>. This subdivision shall not apply to any all-terrain vehicle, moped, or off-road motorcycle subject to taxation under this chapter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A transaction taxed under subdivision A 1 shall not also be taxed under subdivision A 2, nor shall the same transaction be taxed more than once under either subdivision. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any motor vehicle<\/span>, trailer or semitrailer exempt from this tax under subdivision 1 or 2 of § 58.1-2403<\/a> shall be subject to the tax, based on the current market value when such vehicle is no longer owned or used by the United States government or any governmental agency, or the Commonwealth of Virginia or any political subdivision thereof, unless such vehicle is then rented, in which case the tax imposed by § 58.1-1736<\/a> shall apply, subject to the exemptions provided in § 58.1-1737<\/a>. Further, any motor vehicle<\/span>, trailer or semitrailer exempt from the tax imposed by this chapter under subdivision 11 of § 58.1-2403<\/a> or §§ 46.2-663<\/a> through 46.2-674<\/a> shall be subject to the tax, based on the current market value, when such vehicle is subsequently licensed to operate on the highways of the Commonwealth. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Any person who with intent<\/span> to evade or to aid another person to evade the tax provided for herein falsely states the selling price of a vehicle on a bill of sale, assignment of title, application for title, or any other document or paper submitted to the Commissioner<\/span> pursuant to any provisions of this title or Title 46.2 shall be guilty of a Class 3 misdemeanor<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Effective January 1, 1997, any amount designated as a “processing fee” and any amount charged by a dealer for processing a transaction, which is required to be included on a buyer’s order<\/span> pursuant to subdivision A 10 of § 46.2-1530<\/a>, shall be subject to the tax. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\n(CONTINGENT EFFECTIVE DATE) LEVY (\u00a7 58.1-2402)\n\nA. (For contingent expiration date \u2014 see Acts 2019, c. 52, cl. 2) There is\nhereby levied, in addition to all other taxes and fees of every kind now imposed\nby law, a tax upon the sale or use of motor vehicles in Virginia, other than a\nsale to or use by a person for rental as an established business or part of an\nestablished business or incidental or germane to such business.\n\t\t\tThe amount of the tax to be collected shall be determined by the Commissioner\nby the application of the following rates against the gross sales price:\n\n 1. Three percent of the sale price of each motor vehicle sold in Virginia. If\n such motor vehicle is a manufactured home as defined in § 36-85.3, the\n tax shall be three percent of the sale price of each such manufactured home\n sold in the Commonwealth; if such vehicle is a mobile office as defined in\n § 58.1-2401, the tax shall be two percent of the sale price of each\n mobile office sold in the Commonwealth; if such vehicle has a gross vehicle\n weight rating or gross combination weight rating of 26,001 pounds or more and\n is neither (i) a manufactured home as defined in § 36-85.3, (ii) a mobile\n office as defined in § 58.1-2401, (iii) a trailer or semitrailer as\n severally defined in § 46.2-100 that is not designed or used to carry\n property, nor (iv) a vehicle registered under § 46.2-700, the tax shall\n be zero percent of the sale price of each such vehicle sold in the\n Commonwealth; and if such vehicle is an all-terrain vehicle, moped, or\n off-road motorcycle, as those terms are defined in § 46.2-100, the tax\n shall be five percent of the sales price of each such vehicle; except that in\n any city or county located within the Historic Triangle, as defined in §\n 58.1-603.2, the tax shall be six percent of the sales price of each such\n vehicle.\n\n 2. Three percent of the sale price of each motor vehicle, or three percent of\n the sale price of each manufactured home as defined in § 36-85.3, or two\n percent of the sale price of each mobile office as defined in §\n 58.1-2401, not sold in Virginia but used or stored for use in the\n Commonwealth. If such vehicle has a gross vehicle weight rating or gross\n combination weight rating of 26,001 pounds or more and is neither (i) a\n manufactured home as defined in § 36-85.3, (ii) a mobile office as\n defined in § 58.1-2401, (iii) a trailer or semitrailer as severally\n defined in § 46.2-100 that is not designed or used to carry property, nor\n (iv) a vehicle registered under § 46.2-700, the tax shall be zero percent\n of the sale price of each such vehicle not sold in the Commonwealth but used\n or stored for use in the Commonwealth. If such vehicle is an all-terrain\n vehicle, moped, or off-road motorcycle, as those terms are defined in §\n 46.2-100, not sold in the Commonwealth but used or stored for use in the\n Commonwealth, the tax shall be five percent of the sales price of each such\n vehicle, except that in any city or county located within the Historic\n Triangle, as defined in § 58.1-603.2, the tax shall be six percent of the\n sales price of each such vehicle. When any motor vehicle or manufactured home\n not sold in the Commonwealth is first used or stored for use in Virginia six\n months or more after its acquisition, the tax shall be based on its current\n market value.\n\n 3. The minimum tax levied on the sale of any motor vehicle in the Commonwealth\n that is subject to taxation at a rate exceeding zero percent shall be $35,\n except as provided by those exemptions defined in § 58.1-2403. This\n subdivision shall not apply to any all-terrain vehicle, moped, or off-road\n motorcycle subject to taxation under this chapter.\n\nA. (For contingent effective date \u2014 see Acts 2019, c. 52, cl. 2) There is\nhereby levied, in addition to all other taxes and fees of every kind now imposed\nby law, a tax upon the sale or use of motor vehicles in Virginia, other than a\nsale to or use by a person for rental as an established business or part of an\nestablished business or incidental or germane to such business.\n\t\t\tThe amount of the tax to be collected shall be determined by the Commissioner\nby the application of the following rates against the gross sales price:\n\n 1. Three percent of the sale price of each motor vehicle sold in Virginia. If\n such motor vehicle is a manufactured home as defined in § 36-85.3, the\n tax shall be three percent of the sale price of each such manufactured home\n sold in the Commonwealth; if such vehicle is a mobile office as defined in\n § 58.1-2401, the tax shall be two percent of the sale price of each\n mobile office sold in the Commonwealth; if such vehicle has a gross vehicle\n weight rating or gross combination weight rating of 26,001 pounds or more and\n is neither (i) a manufactured home as defined in § 36-85.3, (ii) a mobile\n office as defined in § 58.1-2401, (iii) a trailer or semitrailer as\n severally defined in § 46.2-100 that is not designed or used to carry\n property, nor (iv) a vehicle registered under § 46.2-700, the tax shall\n be zero percent of the sale price of each such vehicle sold in the\n Commonwealth; and if such vehicle is an all-terrain vehicle, moped, or\n off-road motorcycle, as those terms are defined in § 46.2-100, the tax\n shall be five percent of the sales price of each such vehicle.\n\n 2. Three percent of the sale price of each motor vehicle, or three percent of\n the sale price of each manufactured home as defined in § 36-85.3, or two\n percent of the sale price of each mobile office as defined in §\n 58.1-2401, not sold in Virginia but used or stored for use in the\n Commonwealth. If such vehicle has a gross vehicle weight rating or gross\n combination weight rating of 26,001 pounds or more and is neither (i) a\n manufactured home as defined in § 36-85.3, (ii) a mobile office as\n defined in § 58.1-2401, (iii) a trailer or semitrailer as severally\n defined in § 46.2-100 that is not designed or used to carry property, nor\n (iv) a vehicle registered under § 46.2-700, the tax shall be zero percent\n of the sale price of each such vehicle not sold in the Commonwealth but used\n or stored for use in the Commonwealth. If such vehicle is an all-terrain\n vehicle, moped, or off-road motorcycle, as those terms are defined in §\n 46.2-100, not sold in the Commonwealth but used or stored for use in the\n Commonwealth, the tax shall be five percent of the sales price of each such\n vehicle. When any motor vehicle or manufactured home not sold in the\n Commonwealth is first used or stored for use in Virginia six months or more\n after its acquisition, the tax shall be based on its current market value.\n\n 3. The minimum tax levied on the sale of any motor vehicle in the Commonwealth\n that is subject to taxation at a rate exceeding zero percent shall be $35,\n except as provided by those exemptions defined in § 58.1-2403. This\n subdivision shall not apply to any all-terrain vehicle, moped, or off-road\n motorcycle subject to taxation under this chapter.\n\nB. A transaction taxed under subdivision A 1 shall not also be taxed under\nsubdivision A 2, nor shall the same transaction be taxed more than once under\neither subdivision.\n\nC. Any motor vehicle, trailer or semitrailer exempt from this tax under\nsubdivision 1 or 2 of § 58.1-2403 shall be subject to the tax, based on the\ncurrent market value when such vehicle is no longer owned or used by the United\nStates government or any governmental agency, or the Commonwealth of Virginia or\nany political subdivision thereof, unless such vehicle is then rented, in which\ncase the tax imposed by § 58.1-1736 shall apply, subject to the exemptions\nprovided in § 58.1-1737. Further, any motor vehicle, trailer or semitrailer\nexempt from the tax imposed by this chapter under subdivision 11 of §\n58.1-2403 or §§ 46.2-663 through 46.2-674 shall be subject to the tax,\nbased on the current market value, when such vehicle is subsequently licensed to\noperate on the highways of the Commonwealth.\n\nD. Any person who with intent to evade or to aid another person to evade the tax\nprovided for herein falsely states the selling price of a vehicle on a bill of\nsale, assignment of title, application for title, or any other document or paper\nsubmitted to the Commissioner pursuant to any provisions of this title or Title\n46.2 shall be guilty of a Class 3 misdemeanor.\n\nE. Effective January 1, 1997, any amount designated as a “processing\nfee” and any amount charged by a dealer for processing a transaction,\nwhich is required to be included on a buyer’s order pursuant to\nsubdivision A 10 of § 46.2-1530, shall be subject to the tax.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-685.12, 58-685.12:1; 1966, c. 587; 1970, c. 675;\n1974, c. 477; 1976, cc. 567, 610; 1977, c. 537; 1981, c. 145; 1984, c. 675;\n1985, c. 123; 1986, Sp. Sess., cc. 10, 11; 1988, c. 372; 1992, c. 384; 1993, c.\n159; 1994, c. 527; 1996, c. 1047; 1997, cc. 283, 853; 2004, c. 522; 2005, c.\n449; 2011, cc. 405, 639, 881, 889; 2012, cc. 22, 111; 2018, cc. 838, 840; 2019,\nc. 52.","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}}