Motor carrier taxes - Virginia

Sales & use taxes

In general, all sales, leases, and rentals of tangible personal property in or for use within Virginia, as well as accommodations and certain taxable services, are subject to Virginia sales and use tax. Virginia grants credit for sales or use tax paid to another state. If the Virginia tax rate is higher than the other tax already paid, only the difference is due to Virginia.

Motor vehicle sales are covered the motor vehicle sales and use tax. A motor vehicle that has seats for more than seven passengers and is sold to a restricted common carrier or common carrier of passengers is exempt from sales tax.

Buses, trucks, tractors, and trailers with a manufacturer's gross vehicle weight rating (GVWR) or gross combination weight rating of 26,001 pounds and above, if registered in Virginia, are exempt from sales and use tax.