                                 CODE OF VIRGINIA

EXEMPTIONS (§ 58.1-1737)

No tax shall be imposed as provided in § 58.1-1736 if the vehicle is:

1. Rented by the United States government or any governmental agency thereof;

2. Rented by the Commonwealth of Virginia or any political subdivision thereof;

3. A self-contained mobile computerized axial tomography scanner rented by a
nonprofit hospital or a cooperative hospital service organization as described
in &#xA7; 501(e) of the Internal Revenue Code;

4. 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 &#xA7; 501(e) of the Internal Revenue Code,
or a nonprofit corporation as defined in &#xA7; 501(c)(3) of the Internal
Revenue Code, established for research in, diagnosis of, or therapy for human
ailments; or

5. A truck, tractor truck, trailer, or semitrailer, as severally defined in
&#xA7; 46.2-100, except trailers and semitrailers not designed or used to carry
property and vehicles registered under &#xA7; 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 &#xA7;
58.1-1736.

HISTORY: 2011, cc. 405, 639.