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A sales tax is levied by the Commonwealth of Virginia. The Virginia tax is considered a license or privilege tax on any one selling at retail or distributing tangible personal property in the commonwealth. It also applies to anyone who rents or otherwise furnishes any item or service which is taxable on its own. There is also a tax on the cost of tangible property stored in or out of the Commonwealth for use or consumption in Virginia.
Virginia gives credit for sales or use tax paid on vehicles to another jurisdiction. If the Virginia rate is higher than the other tax, only the difference between the two rates will be collected by the Commonwealth of Virginia.
Sales tax is imposed upon the sale or use of motor vehicles in Virginia, other than vehicles with a gross vehicle weight rating or gross combination weight rating of 26,001 pounds or more, or a sale to or use by a person for rental as an established business or part of an established business or incidental to such business.
Motor vehicle sales are covered by a special Motor Vehicle Sales and Use Tax Act.