                                 CODE OF VIRGINIA

EXEMPTIONS (§ 58.1-604.3)

The use tax imposed by this section shall not apply to any property brought into
this Commonwealth by a resident of another state, if such state does not impose
a similar use tax on Virginia contractors, nor shall the tax apply to the use in
this Commonwealth of any motor vehicle, machine or machinery previously
purchased at retail for use in another state and actually placed into
substantial use in another state before being brought, imported or caused to be
brought into this Commonwealth by the owner thereof for use in constructing or
repairing its own buildings, structures or other property.

HISTORY: 1988, c. 379.