                                 CODE OF VIRGINIA

ADMINISTRATION OF THE TAX (§ 58.1-1738)

A. The tax on the rental of a motor vehicle pursuant to subsection A of &#xA7;
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 (&#xA7; 58.1-600 et seq.) shall apply to rentors for
purposes of this article, except the provision in subsection A of &#xA7;
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. The tax on the sharing of a motor vehicle pursuant to subsection D of &#xA7;
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 &#xA7; 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. The provisions of Chapter 6 (&#xA7; 58.1-600 et seq.) shall apply to this
article, mutatis mutandis, except as herein provided.

HISTORY: 2011, cc. 405, 639; 2019, c. 53; 2020, c. 1266.