                                 CODE OF VIRGINIA

(CONTINGENT EFFECTIVE DATE) LEVY (§ 58.1-2402)

A. (For contingent expiration date — 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.
			The 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. Three percent of the sale price of each motor vehicle sold in Virginia. If
   such motor vehicle is a manufactured home as defined in &#xA7; 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
   &#xA7; 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 &#xA7; 36-85.3, (ii) a mobile
   office as defined in &#xA7; 58.1-2401, (iii) a trailer or semitrailer as
   severally defined in &#xA7; 46.2-100 that is not designed or used to carry
   property, nor (iv) a vehicle registered under &#xA7; 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 &#xA7; 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 &#xA7;
   58.1-603.2, the tax shall be six percent of the sales price of each such
   vehicle.

   2. Three percent of the sale price of each motor vehicle, or three percent of
   the sale price of each manufactured home as defined in &#xA7; 36-85.3, or two
   percent of the sale price of each mobile office as defined in &#xA7;
   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 &#xA7; 36-85.3, (ii) a mobile office as
   defined in &#xA7; 58.1-2401, (iii) a trailer or semitrailer as severally
   defined in &#xA7; 46.2-100 that is not designed or used to carry property, nor
   (iv) a vehicle registered under &#xA7; 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 &#xA7;
   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 &#xA7; 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. 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 &#xA7; 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. (For contingent effective date — 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.
			The 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. Three percent of the sale price of each motor vehicle sold in Virginia. If
   such motor vehicle is a manufactured home as defined in &#xA7; 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
   &#xA7; 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 &#xA7; 36-85.3, (ii) a mobile
   office as defined in &#xA7; 58.1-2401, (iii) a trailer or semitrailer as
   severally defined in &#xA7; 46.2-100 that is not designed or used to carry
   property, nor (iv) a vehicle registered under &#xA7; 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 &#xA7; 46.2-100, the tax
   shall be  five percent of the sales price of each such vehicle.

   2. Three percent of the sale price of each motor vehicle, or three percent of
   the sale price of each manufactured home as defined in &#xA7; 36-85.3, or two
   percent of the sale price of each mobile office as defined in &#xA7;
   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 &#xA7; 36-85.3, (ii) a mobile office as
   defined in &#xA7; 58.1-2401, (iii) a trailer or semitrailer as severally
   defined in &#xA7; 46.2-100 that is not designed or used to carry property, nor
   (iv) a vehicle registered under &#xA7; 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 &#xA7;
   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. 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 &#xA7; 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. 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.

C. Any motor vehicle, trailer or semitrailer exempt from this tax under
subdivision 1 or 2 of &#xA7; 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 &#xA7; 58.1-1736 shall apply, subject to the exemptions
provided in &#xA7; 58.1-1737. Further, any motor vehicle, trailer or semitrailer
exempt from the tax imposed by this chapter under subdivision 11 of &#xA7;
58.1-2403 or &#xA7;&#xA7; 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. 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.

E. Effective January 1, 1997, any amount designated as a &#8220;processing
fee&#8221; and any amount charged by a dealer for processing a transaction,
which is required to be included on a buyer&#8217;s order pursuant to
subdivision A 10 of &#xA7; 46.2-1530, shall be subject to the tax.

HISTORY: Code 1950, §§ 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.