Virginia Dealer Manual - Virginia Department of Motor Vehicles

Purchase of a vehicle by the lessee, if the lessee is an individual (not a
business or corporation) and he paid the SUT at the time that he leased the
vehicle The lessee must present an original copy of the lease upon
request of DMV or other evidence that the lessee purchasing the vehicle
has paid the sales tax to Virginia (NOT TO ANY OTHER STATE).
NOTE: A leased vehicle may be assigned directly to the lessee or
assigned to the dealer and reassigned to the lessee on the title. If assigned
through the dealer the lessee must provide an original copy of the lease
agreement or other evidence showing the assigned dealer's name as the
lessor. The lessee must also show proof that SUT was paid upon initial
titling of the vehicle in order to be exempt from SUT. If the reassigned
dealer's name is not the same as the lessor on the lease agreement, the
SUT exemption does not apply.
Grants an exemption from the SUT for inter vivos trusts (living trusts)
where the vehicle is owned by an individual(s) and the owner(s) is
included as a beneficiary and no consideration has passed between the
owner(s) and the beneficiaries. The exemption is also granted if the
vehicle is transferred back from the trust to the original owner(s).
Prize Winnings
NOTE: Winner of vehicle MUST pay the minimum $35.00 SUT
regardless of the value of the vehicle.
Virginia Dealer’s Manual
October 1, 2009
NO 58.1-2403 (25)
NO 58.1-2403 (24)
YES DMV policy
- 60 - Virginia Department of Motor Vehicles