Section 480. Occasional rentals

Latest version.

Vehicles which are used only occasionally for rental purposes are not exempt from the 3.0% motor vehicle sales and use tax.

Historical Notes

Derived from VR485-60-8701 § 7.1, eff. January 1, 1987.

Statutory Authority

§§ 46.2-203 and 58.1-2421 of the Code of Virginia.

                    
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