Virginia Dealer Manual - Virginia Department of Motor Vehicles

Virginia Dealer’s Manual
October 1, 2009
also "Miscellaneous" Section Below.
Mobile office. NOTE: SUT is 2% of the sale price if vehicle is either
purchased in Virginia, or used or stored for use in Virginia. If it is
first used or stored for use in Virginia six or more months, after its
acquisition, the SUT is based on its current market value.
Registered to member of the Pamunkey, Mattaponi, Chickahominy
or other recognized Indian tribe of Virginia living on the tribal
reservation NOTE: A letter from the Tribal Chief stating that the
customer lives on the reservation must accompany the application.
Trucks, tractors and trailers with a manufacturer's gross vehicle
weight rating or gross combination weight rating of 26,001 pounds
and above, if registered in Virginia
Rental Vehicles
NOTE: Vehicle MUST have rental period of LESS THAN 12
months, the company MUST be a Virginia licensed rental company,
not operate as an occasional rental company, and can not be titled as
business use within the rental company.
YES
58.1-2402 (1-
2)
NO 58.1-2403 (4)
NO
58.1-2402 A
(2), 58.1-2403
(23)
NO 58.1-2402
4.4.2 Governmental
TRANSACTION
Farm Credit Bank - Owned or leased for use only by the bank
NOTE: Title application must include a copy of the lease agreement to
prove that the agreement assigns responsibility for tax to the lessee.
PAY
SUT
REFERENCES
NO 58.1-2403 (1)
Farm Credit Bank - Owned but leased to the private sector NO 58.1-2403 (1)
Federal agencies - Owned or leased.
NOTE: Title application must include a copy of the lease agreement to
prove that the agreement assigns responsibility for tax to the lessee.
Federal Credit Union - Owned or leased by or leased to.
NOTE: Exemption from SUT per memorandum dated 3/20/95 from
Virginia Attorney General's Office, citing U.S. v. Maine, 524 F.S. 1056
(D.C. 1981) and U.S. v. Michigan, 851 F.2d 803 (6th Cir. 1988)
Virginia state, city, town or county - Owned or leased.
NOTE: Title application must include a copy of the lease agreement to
prove that the agreement assigns responsibility for tax to the lessee.
NO 58.1-2403 (1)
NO 12 USC §1768
NO 58.1-2403 (2)
4.4.3 Foreign Individuals & Officials
TRANSACTION
American Institute in Taiwan personnel
Foreign diplomatic, consular and staff personnel The customer must be
referred to the Diplomatic Motor Vehicle Office, U. S. Department of
State, Washington, D.C. NOTE: Does not apply to Honorary Consuls,
who are U. S. citizens and pay tax and register like others.
Foreign military personnel, NATO members (or foreign civilians working
for the military), temporarily assigned in Virginia and holding a valid
PAY
SUT
NO
REFERENCES
Do not process.
NO 58.1-2403
- 55 - Virginia Department of Motor Vehicles