                                 CODE OF VIRGINIA

DEFINITIONS (§ 58.1-2401)

As used in this chapter, unless the context requires a different meaning:
		&#8220;Commissioner&#8221;  means the Commissioner of the Department of Motor
Vehicles of the Commonwealth.
		&#8220;Department&#8221;  means the Department of Motor Vehicles of the
Commonwealth, acting through its duly authorized officers and agents.
		&#8220;Mobile office&#8221;  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.
		&#8220;Motor vehicle&#8221;  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 § 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.
		&#8220;Sale&#8221;  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. &#8220;Sale&#8221; also includes a transaction whereby
possession is transferred but title is retained by the seller as security.
&#8220;Sale&#8221; 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 (§ 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.
		&#8220;Sale price&#8221;  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&#8217; excise tax, without
any allowance or deduction for trade-ins or unpaid liens or encumbrances.
However, &#8220;sale price&#8221; 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.

HISTORY: Code 1950, §§ 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.