Virginia Dealer Manual - Virginia Department of Motor Vehicles

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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 - 53 - Virginia Department of Motor Vehicles
Virginia Dealer’s Manual October 1, 2009 4.3 DLR 410-CHART OF EXEMPTIONS FOR MOTOR VEHICLE SALES & USE TAX (SUT) 4.3.1 Motor Vehicle SUT Requirements (See Chapter 9) This chart should only be used as a GENERAL REFERENCE. All types of transactions cannot be listed. Refer to Motor Vehicle Sales and Use Tax Directive. Whenever SUT is not required, the applicant must submit a completed “Purchaser’s Statement of Tax Exemption” SUT 3, with an explanation of exemption. Should you have specific questions concerning a particular situation contact the Customer Contact Center. As a last resort to answering a question, you may contact the Deputy Director for Titling at Headquarters at (804) 367-2634. 4.4 DLR 415-SALES & USE TAX (SUT) 4.4.1 Titled in Virginia TRANSACTION "Clean fuel" vehicle (fueled by natural gas, liquefied natural or petroleum gas (LNG or LPG), hydrogen or electricity Handicapped person, vehicle with special equipment to permit operation by. NOTE: The basic vehicle is taxable, but the special equipment is exempt. A Bill of Sale and Certification of Exemption are required. Has more than 7 passenger seats, sold to restricted common carrier or common carrier of passengers To qualify for this exemption the vehicle must be registered under one of the following types of motor carrier operating authority: Common Carrier of Passengers, Irregular Route Common Carrier of Passengers, or Sight-Seeing Carrier. NOTE: To verify Motor Carrier Authority type, inquire on the MC Intrastate Customer Inquiry. Has valid assignable title or registration issued by another U.S. state, a branch of the United States Armed Forces, a territory (American Samoa, Guam, Puerto Rico and the Virgin Islands) or foreign country NOTE: If customer has owned vehicle for less than 12 months, he or she must provide proof that the SUT or comparable tax has been paid elsewhere. Has evidence that vehicle has not been previously titled NOTE 1: If customer provides buyer's order showing that the SUT has been paid to an out of state dealer, he or she ONLY pays the difference between the two states' SUT. NOTE 2: No title exempt code is required. The amount of SUT paid to other state must be entered in the Tax Credit field to allow the system to collect the difference. Manufactured (mobile) home with valid assignable title or registration issued by another state NOTE: If customer has owned manufactured home for less than 12 months, he or she must provide proof that the SUT or comparable tax has been paid elsewhere. See PAY SUT REFERENCES YES 58.1-2402 (1) YES 58.1-2401 NO 58.1-2403 (19) NO 58.1-2403 (10) YES 58.1-2402 NO 58.1-2403 (10), 58.1-2402 (1- 2) - 54 - Virginia Department of Motor Vehicles
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