Virginia Dealer Manual - Virginia Department of Motor Vehicles

Virginia Dealer’s Manual
October 1, 2009
4.1.5 How to Calculate the SUT
a. Calculate SUT as follows: Actual Vehicle or Manufactured Home Sales Price
and dealer processing fee, if applicable x 0.03= amount due for SUT.
b. If a dealer discount is given, the sales tax would be based on the vehicle price less
the dealer discount. No reduction of the sale price for calculating SUT is allowed
for trade-in, any “over allowance” included as part of the trade-in or any rebate.
4.1.6 Refund for Tax Paid
When a vehicle owner has already paid SUT but cannot at the time he applies to title the
vehicle present adequate evidence of payment, he must pay the full amount of tax due to
Virginia. If within three years of the date the title is issued the owner can present
evidence of an earlier payment for tax, a refund will be made. Application for refund can
be made by completing and filing with the DMV Form SUT 2.
4.1.7 Exemptions from SUT
• Code of Virginia § 58.1-2403
Certain types of title transactions are exempt from the entire SUT. The chart in
procedure DLR 410 lists the types of transactions which are exempt, and can be used as a
general reference when you are performing titling transactions for your dealership, or on
behalf of your customers. See Exemptions Chart in Chapter 9.
4.2 DLR 405-DMV TITLE FEE
4.2.1 When the Dealer Must Collect the DMV Title Fee
When you act on behalf of your customer and file the application for vehicle title,
generally you must collect from the customer and submit to DMV the appropriate title
fee, as listed below.
4.2.2 DMV Title Fee Chart
TRANSACTION
FEE
Titling a used vehicle $10.00
Titling a new or used manufactured vehicle $10.00
Department of Housing and Community Development (DHCD) $10.00
Obtaining a replacement title $5.00
Recording a name change at the time of titling
no fee
Recording 1 st lien on an existing Title (after 30 days from date of $6.00
Original applications
Recording supplemental lien on title $6.00
Recording release ( or satisfaction) of lien
no fee
Substitute title (change in data) $10.00
Transferring lien on title $6.00
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