Virginia Motor Vehicle Rental and Peer-to-Peer Vehicle Sharing Tax

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Article 9 of the Code of Virginia, titled “Virginia Motor Vehicle Rental and Peer-to-Peer Vehicle Sharing Tax.” It is part of Chapter 17 “Miscellaneous Taxes”, which is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”. It contains 8 laws.

It’s comprised of the following 8 sections.

§ 58.1-1734	Title
§ 58.1-1735	Definitions
§ 58.1-1736	Levy
§ 58.1-1737	Exemptions
§ 58.1-1738	Administration of the tax
§ 58.1-1739	Forwarding of tax information to law-enforcement officials
§ 58.1-1740	Credits against tax
§ 58.1-1741	Disposition of revenues