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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 />

3.9.4 A Vehicle Purchased from Lienholder Under Provisions <strong>of</strong> Mechanics or<br />

Storage Lien (MSL)......................................................................................- 46 -<br />

3.9.5 Self Storage Facilities (This section is only valid until October 1, 2009) ..- 47 -<br />

3.9.6 A Vehicle Repossessed Under Provision <strong>of</strong> Recorded Lien.........................- 49 -<br />

3.10 DLR 345-OBTAINING A TITLE WHEN DEALERSHIP CANNOT PROVE<br />

EVIDENCE OF OWNERSHIP..........................................................................- 49 -<br />

3.11 DSD-350 TITLE & REGISTRATION FOR DIPLOMATS, STAFF<br />

ASSISTANTS & FAMILY MEMBERS ...........................................................- 50 -<br />

Chapter 4: VIRGINIA MOTOR VEHICLE SALES & USE TAX & TITLE FEES- 52 -<br />

4.1 DLR 400-VIRGINIA MOTOR VEHICLE SALES & USE TAX (SUT)...........- 52 -<br />

4.1.1 When the <strong>Dealer</strong> Must Collect SUT .............................................................- 52 -<br />

4.1.2 Amount <strong>of</strong> SUT Collected ............................................................................- 52 -<br />

4.1.3 Sales & Use Tax is Based on Sale Price <strong>of</strong> Vehicle .....................................- 52 -<br />

4.1.4 Stated Sale Price Must be Reasonable ..........................................................- 52 -<br />

4.1.5 How to Calculate the SUT ............................................................................- 53 -<br />

4.1.6 Refund for Tax Paid......................................................................................- 53 -<br />

4.1.7 Exemptions from SUT ..................................................................................- 53 -<br />

4.2 DLR 405-DMV TITLE FEE ...............................................................................- 53 -<br />

4.2.1 When the <strong>Dealer</strong> Must Collect the DMV Title Fee ......................................- 53 -<br />

4.2.2 DMV Title Fee Chart ....................................................................................- 53 -<br />

4.3 DLR 410-CHART OF EXEMPTIONS FOR MOTOR VEHICLE SALES & USE<br />

TAX (SUT).........................................................................................................- 54 -<br />

4.3.1 <strong>Motor</strong> Vehicle SUT Requirements................................................................- 54 -<br />

4.4 DLR 415-SALES & USE TAX (SUT)................................................................- 54 -<br />

4.4.1 Titled in <strong>Virginia</strong>...........................................................................................- 54 -<br />

4.4.2 Governmental................................................................................................- 55 -<br />

4.4.3 Foreign Individuals & Officials ....................................................................- 55 -<br />

4.4.4 Miscellaneous................................................................................................- 56 -<br />

4.4.5 Non-pr<strong>of</strong>it Organizations & Public Services ................................................- 57 -<br />

4.4.6 Replacement Vehicle Obtained as a Result <strong>of</strong> a Warranty ...........................- 58 -<br />

4.4.7 Repossession & Insurance.............................................................................- 58 -<br />

vii<br />

<strong>Virginia</strong> <strong>Department</strong> <strong>of</strong> <strong>Motor</strong> <strong>Vehicles</strong>

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