Section 220. Nonexempt transactions

The following transactions are not exempt from the 4.0% motor vehicle rental tax or the 4.0% additional rental tax or the 2.0% rental fee. (This list is not all inclusive. Only rentals specifically listed in 24VAC20-100-210 are exempt; however, in the interest of clarity, the following transactions which might be thought to be exempt, but which are not, are listed for your information):

1. Rentals to churches, nonprofit schools and colleges and other nonprofit or charitable organizations;

2. Rentals to government employees for their private use and not for official business;

3. Rentals in which delivery of the vehicle is made on federal or state controlled property, so long as such property is within the Commonwealth;

4. Rentals by out-of-state rentors where delivery of the motor vehicle is made in Virginia; and

5. Rentals in which the motor vehicle delivered is not required to be registered in Virginia, so long as delivery of the vehicle is made in Virginia.

Historical Notes

Derived from VR485-60-8701 § 4.3, eff. January 1, 1987; amended, Volume 13, Issue 22, eff. July 1, 1997; Volume 20, Issue 21, eff. July 1, 2004.

Statutory Authority

§ 58.1-2421 of the Code of Virginia.