Virginia Motor Vehicle Sales and Use 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 Chapter 24 of the Code of Virginia, titled “Virginia Motor Vehicle Sales and Use Tax.” It is part of Subtitle II “Taxes Administered by Other Agencies”, which is part of Title 58.1 “Taxation”. It contains 21 laws.

It’s comprised of the following 21 sections.

§ 58.1-2400	Title
§ 58.1-2401	Definitions
§ 58.1-2402	(Contingent effective date) Levy
§ 58.1-2402.1	Repealed
§ 58.1-2403	Exemptions
§ 58.1-2404	Time for payment of tax on sale or use of a motor vehicle
§ 58.1-2405	Basis of tax
§ 58.1-2406	Collection of tax; estimate of tax
§ 58.1-2407	Repealed
§ 58.1-2411	Civil penalties upon failure to pay tax, etc
§ 58.1-2412	Repealed
§ 58.1-2418	Local sales and use taxes prohibited
§ 58.1-2419	Tax on sale to be separately stated
§ 58.1-2420	Examination of dealer's records, etc
§ 58.1-2421	Rules and regulations
§ 58.1-2422	Forwarding of tax information to law-enforcement officials
§ 58.1-2423	Refunds generally
§ 58.1-2423.1	Expired
§ 58.1-2424	Credits against tax
§ 58.1-2425	(Contingent effective date — see Acts 2013, c. 766) Disposition of revenues
§ 58.1-2426	Application to Commissioner for correction; appeal