Virginia Dealer Manual - Virginia Department of Motor Vehicles
Virginia Dealer Manual - Virginia Department of Motor Vehicles
Virginia Dealer Manual - Virginia Department of Motor Vehicles
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<strong>Virginia</strong> <strong>Dealer</strong>’s <strong>Manual</strong><br />
October 1, 2009<br />
assignable title or registration issued by a foreign government NOTE: If<br />
customer has owned vehicle for less than 12 months, he must provide<br />
pro<strong>of</strong> that the SUT or comparable tax has been paid elsewhere.<br />
Members <strong>of</strong> NATO military forces who purchase and title a vehicle in<br />
<strong>Virginia</strong><br />
YES 58.1-2402<br />
4.4.4 Miscellaneous<br />
TRANSACTION<br />
<strong>Virginia</strong> <strong>Dealer</strong> or non-<strong>Virginia</strong> <strong>Dealer</strong> - Titled in dealer's name only for<br />
RESALE and not registered (no license plates)<br />
NOTE: Ensure the license number entered is a DEALER license number.<br />
The license number can be verified by inquiring on the dealer file.<br />
<strong>Dealer</strong>- Giving vehicle that is in inventory for resale as a gift to spouse or<br />
child<br />
NOTE: <strong>Dealer</strong> titles in his individual name and pays the SUT on current<br />
fair market value <strong>of</strong> vehicle. The vehicle can then be signed over to spouse<br />
or child as a gift.<br />
OR<br />
The dealer can sell the vehicle to spouse or child at fair market value. The<br />
SUT will be collected from the receiver at the current fair market value <strong>of</strong><br />
vehicle.<br />
Mobile home permanently attached to real estate and included in the sale <strong>of</strong><br />
real estate<br />
Second-stage manufactured vehicles (chassis and body purchased<br />
separately) Also see Handicapped person... above under "Titled in<br />
<strong>Virginia</strong>".<br />
NOTE: If the chassis alone was previously titled, then SUT is due on the<br />
value <strong>of</strong> the body only; otherwise, it is due on the entire vehicle.<br />
Seized vehicle purchased from the U.S. Internal Revenue Service or U.S.<br />
Alcohol, Tobacco and Firearms Unit<br />
Title issued solely to record a lien to a lienholder Purchased in <strong>Virginia</strong> by<br />
a nonresident who will register the vehicle outside <strong>Virginia</strong><br />
To correct recorded title information, if DMV's error<br />
Trailer kits, assembled, sold by dealer. (Consumer paid no retail sales tax.)<br />
Trailer kits, sold unassembled - When titled, consumer receives credit<br />
toward SUT for retail sales tax paid, but the combined amounts must equal<br />
at least $35. If retail tax is less than $35, use the attached code to collect the<br />
difference.<br />
Trailers, homemade<br />
NOTE: SUT is a minimum <strong>of</strong> $35.<br />
PAY<br />
SUT REFERENCES<br />
NO 58.1-2403 (11)<br />
YES<br />
NO 58.1-2403 (6)<br />
YES<br />
YES 46.2-644<br />
NO 58.1-2403 (13)<br />
NO<br />
YES<br />
YES DMV Policy<br />
YES DMV Policy<br />
<strong>Vehicles</strong> not required to be registered. (i.e. vehicles in Article 6) NO 58.1-2401<br />
<strong>Vehicles</strong> formerly not required to be registered; use has changed and now<br />
customer desires registration<br />
YES<br />
- 56 - <strong>Virginia</strong> <strong>Department</strong> <strong>of</strong> <strong>Motor</strong> <strong>Vehicles</strong>
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