{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3734.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3734.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3734.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3734.1.html"}],"law_id":371994,"edition_id":2,"section_id":371994,"structure_id":52941,"section_number":"58.1-3734.1","catch_line":"Sales involving trade-ins","history":"1990, c. 670.","full_text":"A\n\nNo locality shall assess omitted taxes against any motor vehicle dealer which calculated its gross receipts for license tax purposes by excluding the value of any vehicle accepted as a trade-in for periods of time prior to January 1, 1991, unless such locality enforced the requirement that motor vehicle dealers include the amount of a trade-in vehicle in gross receipts for periods prior to January 1, 1990.\n\nB\n\nWhenever a motor vehicle dealer accepts a trade-in as part of a sale of a motor vehicle, the dealer&#8217;s gross receipts for license tax purposes shall not include the amount of the trade-in.\n\n","order_by":null,"text":{"0":{"id":1386953,"text":"No locality shall assess omitted taxes against any motor vehicle dealer which calculated its gross receipts for license tax purposes by excluding the value of any vehicle accepted as a trade-in for periods of time prior to January 1, 1991, unless such locality enforced the requirement that motor vehicle dealers include the amount of a trade-in vehicle in gross receipts for periods prior to January 1, 1990.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":1386954,"text":"Whenever a motor vehicle dealer accepts a trade-in as part of a sale of a motor vehicle, the dealer&#8217;s gross receipts for license tax purposes shall not include the amount of the trade-in.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":52941,"edition_id":2,"name":"License Taxes","identifier":"37","label":"chapter","depth":3,"order_by":8,"parent_id":52890,"metadata":{"child_laws":54,"child_structures":0},"date_created":"2026-08-02 03:08:25","date_modified":"2026-08-02 12:36:14","permalink":{"id":1485141,"object_type":"structure","relational_id":52941,"identifier":"37","token":"58.1\/III\/37","url":"\/58.1\/III\/37\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371943,"structure_id":52941,"section_number":"58.1-3700","catch_line":"License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes","url":"\/58.1-3700\/","token":"58.1\/III\/37\/58.1-3700","metadata":false},{"id":371942,"structure_id":52941,"section_number":"58.1-3700.1","catch_line":"Definitions","url":"\/58.1-3700.1\/","token":"58.1\/III\/37\/58.1-3700.1","metadata":false},{"id":371944,"structure_id":52941,"section_number":"58.1-3701","catch_line":"Department to promulgate guidelines","url":"\/58.1-3701\/","token":"58.1\/III\/37\/58.1-3701","metadata":false},{"id":371945,"structure_id":52941,"section_number":"58.1-3702","catch_line":"Authority of counties, cities and towns","url":"\/58.1-3702\/","token":"58.1\/III\/37\/58.1-3702","metadata":{"court_decisions":{"0":{"name":"Coxcom, LLC v. Fairfax County","case_number":"210568","citation":null,"date":"2022-07-14","url":"https:\/\/www.courtlistener.com\/opinion\/6623499\/coxcom-llc-v-fairfax-county\/","abstract":" .\u202f.\u202f. PRESENT: Goodwyn, C.J., Powell, Kelsey, McCullough, and Chafin, JJ., and Russell and .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"},"1":{"name":"Dulles Duty Free, LLC v. Cnty. of Loudoun","case_number":"Record 160939.","citation":"803 S.E.2d 54","date":"2017-08-24","url":"https:\/\/www.courtlistener.com\/opinion\/4421307\/dulles-duty-free-llc-v-cnty-of-loudoun\/","abstract":" .\u202f.\u202f. OPINION BY JUSTICE STEPHEN R. McCULLOUGH .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"},"2":{"name":"City of Lynchburg v. ENGLISH CONST.","case_number":"081344","citation":"675 S.E.2d 197","date":"2009-04-17","url":"https:\/\/www.courtlistener.com\/opinion\/1058361\/city-of-lynchburg-v-english-const\/","abstract":" .\u202f.\u202f. 675 S.E.2d 197 (2009) .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"},"3":{"name":"Ford Motor Credit v. Chesterfield County","case_number":"092158","citation":"707 S.E.2d 311","date":"2011-03-04","url":"https:\/\/www.courtlistener.com\/opinion\/1058078\/ford-motor-credit-v-chesterfield-county\/","abstract":" .\u202f.\u202f. 707 S.E.2d 311 (2011) .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"},"4":{"name":"Nielsen Co. v. Board of Arlington County","case_number":"140422","citation":null,"date":"2015-01-08","url":"https:\/\/www.courtlistener.com\/opinion\/2767477\/nielsen-co-v-board-of-arlington-county\/","abstract":" .\u202f.\u202f. Present: Lemons, C.J, Millette, Mims, McClanahan, and Powell, .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"}}}},{"id":371948,"structure_id":52941,"section_number":"58.1-3703","catch_line":"Counties, cities and towns may impose local license taxes and fees; limitation of authority","url":"\/58.1-3703\/","token":"58.1\/III\/37\/58.1-3703","metadata":false},{"id":371946,"structure_id":52941,"section_number":"58.1-3703.1","catch_line":"Uniform ordinance provisions","url":"\/58.1-3703.1\/","token":"58.1\/III\/37\/58.1-3703.1","metadata":false},{"id":371947,"structure_id":52941,"section_number":"58.1-3703.2","catch_line":"Acceptable identification for business licenses","url":"\/58.1-3703.2\/","token":"58.1\/III\/37\/58.1-3703.2","metadata":false},{"id":371949,"structure_id":52941,"section_number":"58.1-3704","catch_line":"License tax on merchants in lieu of merchants' capital tax","url":"\/58.1-3704\/","token":"58.1\/III\/37\/58.1-3704","metadata":false},{"id":371950,"structure_id":52941,"section_number":"58.1-3705","catch_line":"License tax shall be uniform","url":"\/58.1-3705\/","token":"58.1\/III\/37\/58.1-3705","metadata":false},{"id":371951,"structure_id":52941,"section_number":"58.1-3706","catch_line":" Limitation on rate of license taxes","url":"\/58.1-3706\/","token":"58.1\/III\/37\/58.1-3706","metadata":false},{"id":371952,"structure_id":52941,"section_number":"58.1-3707","catch_line":"Repealed","url":"\/58.1-3707\/","token":"58.1\/III\/37\/58.1-3707","metadata":false},{"id":371953,"structure_id":52941,"section_number":"58.1-3708","catch_line":"Situs for local license taxation of businesses, professions, occupations, etc","url":"\/58.1-3708\/","token":"58.1\/III\/37\/58.1-3708","metadata":false},{"id":371954,"structure_id":52941,"section_number":"58.1-3709","catch_line":"Business located in more than one jurisdiction","url":"\/58.1-3709\/","token":"58.1\/III\/37\/58.1-3709","metadata":false},{"id":371956,"structure_id":52941,"section_number":"58.1-3710","catch_line":"Proration of license taxes","url":"\/58.1-3710\/","token":"58.1\/III\/37\/58.1-3710","metadata":false},{"id":371957,"structure_id":52941,"section_number":"58.1-3711","catch_line":"Limitation on county license tax within boundary of a town","url":"\/58.1-3711\/","token":"58.1\/III\/37\/58.1-3711","metadata":false},{"id":371959,"structure_id":52941,"section_number":"58.1-3712","catch_line":"Counties and cities authorized to levy severance tax on gases","url":"\/58.1-3712\/","token":"58.1\/III\/37\/58.1-3712","metadata":false},{"id":371958,"structure_id":52941,"section_number":"58.1-3712.1","catch_line":"Repealed","url":"\/58.1-3712.1\/","token":"58.1\/III\/37\/58.1-3712.1","metadata":false},{"id":371965,"structure_id":52941,"section_number":"58.1-3713","catch_line":"Local gas road improvement and Virginia Coalfield Economic Development Authority tax","url":"\/58.1-3713\/","token":"58.1\/III\/37\/58.1-3713","metadata":false},{"id":371960,"structure_id":52941,"section_number":"58.1-3713.01","catch_line":"Distribution of local coal and gas road improvement taxes for water and sewer projects applicable to the additional one-fourth allocation","url":"\/58.1-3713.01\/","token":"58.1\/III\/37\/58.1-3713.01","metadata":false},{"id":371961,"structure_id":52941,"section_number":"58.1-3713.1","catch_line":"Repealed","url":"\/58.1-3713.1\/","token":"58.1\/III\/37\/58.1-3713.1","metadata":false},{"id":371962,"structure_id":52941,"section_number":"58.1-3713.3","catch_line":"Validation of local coal and gas severance tax ordinances and local coal and gas road improvement tax ordinances","url":"\/58.1-3713.3\/","token":"58.1\/III\/37\/58.1-3713.3","metadata":false},{"id":371963,"structure_id":52941,"section_number":"58.1-3713.4","catch_line":"Additional one percent tax on gas","url":"\/58.1-3713.4\/","token":"58.1\/III\/37\/58.1-3713.4","metadata":{"court_decisions":""}},{"id":371964,"structure_id":52941,"section_number":"58.1-3713.5","catch_line":"Repealed","url":"\/58.1-3713.5\/","token":"58.1\/III\/37\/58.1-3713.5","metadata":false},{"id":371966,"structure_id":52941,"section_number":"58.1-3714","catch_line":"Contractors; credits against tax; effect upon authority of towns; workers' compensation requirements; penalty","url":"\/58.1-3714\/","token":"58.1\/III\/37\/58.1-3714","metadata":false},{"id":371968,"structure_id":52941,"section_number":"58.1-3715","catch_line":"License requirements for contractors","url":"\/58.1-3715\/","token":"58.1\/III\/37\/58.1-3715","metadata":false},{"id":371967,"structure_id":52941,"section_number":"58.1-3715.1","catch_line":"License requirements for mobile food units","url":"\/58.1-3715.1\/","token":"58.1\/III\/37\/58.1-3715.1","metadata":false},{"id":371969,"structure_id":52941,"section_number":"58.1-3716","catch_line":"Wholesale merchants","url":"\/58.1-3716\/","token":"58.1\/III\/37\/58.1-3716","metadata":false},{"id":371970,"structure_id":52941,"section_number":"58.1-3717","catch_line":"Peddlers; itinerant merchants","url":"\/58.1-3717\/","token":"58.1\/III\/37\/58.1-3717","metadata":false},{"id":371971,"structure_id":52941,"section_number":"58.1-3718","catch_line":"Counties, cities and towns authorized to levy a license tax on peddlers at wholesale","url":"\/58.1-3718\/","token":"58.1\/III\/37\/58.1-3718","metadata":false},{"id":371973,"structure_id":52941,"section_number":"58.1-3719","catch_line":"Limitations on license taxes imposed on peddlers, itinerant merchants and peddlers at wholesale","url":"\/58.1-3719\/","token":"58.1\/III\/37\/58.1-3719","metadata":false},{"id":371972,"structure_id":52941,"section_number":"58.1-3719.1","catch_line":"Direct sellers; rate limitation","url":"\/58.1-3719.1\/","token":"58.1\/III\/37\/58.1-3719.1","metadata":false},{"id":371974,"structure_id":52941,"section_number":"58.1-3720","catch_line":"Amusement machines; gross receipts tax on amusement operators","url":"\/58.1-3720\/","token":"58.1\/III\/37\/58.1-3720","metadata":false},{"id":371975,"structure_id":52941,"section_number":"58.1-3721","catch_line":"License exemptions for coin machine operators","url":"\/58.1-3721\/","token":"58.1\/III\/37\/58.1-3721","metadata":false},{"id":371976,"structure_id":52941,"section_number":"58.1-3722","catch_line":"Stickers to evidence payment of tax","url":"\/58.1-3722\/","token":"58.1\/III\/37\/58.1-3722","metadata":false},{"id":371977,"structure_id":52941,"section_number":"58.1-3723","catch_line":"Penalty","url":"\/58.1-3723\/","token":"58.1\/III\/37\/58.1-3723","metadata":false},{"id":371978,"structure_id":52941,"section_number":"58.1-3724","catch_line":"Bondsmen","url":"\/58.1-3724\/","token":"58.1\/III\/37\/58.1-3724","metadata":false},{"id":371979,"structure_id":52941,"section_number":"58.1-3725","catch_line":"Repealed","url":"\/58.1-3725\/","token":"58.1\/III\/37\/58.1-3725","metadata":false},{"id":371980,"structure_id":52941,"section_number":"58.1-3726","catch_line":"Fortune-tellers, clairvoyants and practitioners of palmistry","url":"\/58.1-3726\/","token":"58.1\/III\/37\/58.1-3726","metadata":false},{"id":371981,"structure_id":52941,"section_number":"58.1-3727","catch_line":"Photographers with no regularly established place of business in the Commonwealth; rate limitations","url":"\/58.1-3727\/","token":"58.1\/III\/37\/58.1-3727","metadata":false},{"id":371982,"structure_id":52941,"section_number":"58.1-3728","catch_line":"Carnivals, circuses, speedways; penalties; certain restrictions","url":"\/58.1-3728\/","token":"58.1\/III\/37\/58.1-3728","metadata":false},{"id":371983,"structure_id":52941,"section_number":"58.1-3729","catch_line":"Permanent coliseums, arenas or auditoriums; limitations","url":"\/58.1-3729\/","token":"58.1\/III\/37\/58.1-3729","metadata":false},{"id":371985,"structure_id":52941,"section_number":"58.1-3730","catch_line":"Savings institutions and credit unions; limitations","url":"\/58.1-3730\/","token":"58.1\/III\/37\/58.1-3730","metadata":false},{"id":371984,"structure_id":52941,"section_number":"58.1-3730.1","catch_line":"Industrial loan associations and agricultural credit associations; limitations","url":"\/58.1-3730.1\/","token":"58.1\/III\/37\/58.1-3730.1","metadata":false},{"id":371986,"structure_id":52941,"section_number":"58.1-3731","catch_line":"Certain public service corporations; rate limitation","url":"\/58.1-3731\/","token":"58.1\/III\/37\/58.1-3731","metadata":false},{"id":371992,"structure_id":52941,"section_number":"58.1-3732","catch_line":"Exclusions and deductions from \"gross receipts.\"","url":"\/58.1-3732\/","token":"58.1\/III\/37\/58.1-3732","metadata":false},{"id":371987,"structure_id":52941,"section_number":"58.1-3732.1","catch_line":"Limitation on gross receipts; pari-mutuel wagering","url":"\/58.1-3732.1\/","token":"58.1\/III\/37\/58.1-3732.1","metadata":false},{"id":371988,"structure_id":52941,"section_number":"58.1-3732.2","catch_line":"Limitation on gross receipts","url":"\/58.1-3732.2\/","token":"58.1\/III\/37\/58.1-3732.2","metadata":false},{"id":371989,"structure_id":52941,"section_number":"58.1-3732.3","catch_line":"Limitation on gross receipts of providers of funeral services","url":"\/58.1-3732.3\/","token":"58.1\/III\/37\/58.1-3732.3","metadata":false},{"id":371990,"structure_id":52941,"section_number":"58.1-3732.4","catch_line":"Limitation on gross receipts; staffing firms","url":"\/58.1-3732.4\/","token":"58.1\/III\/37\/58.1-3732.4","metadata":false},{"id":371991,"structure_id":52941,"section_number":"58.1-3732.5","catch_line":"Limitation on gross receipts of security brokers and dealers","url":"\/58.1-3732.5\/","token":"58.1\/III\/37\/58.1-3732.5","metadata":false},{"id":371993,"structure_id":52941,"section_number":"58.1-3733","catch_line":"License tax on commission merchants","url":"\/58.1-3733\/","token":"58.1\/III\/37\/58.1-3733","metadata":false},{"id":371995,"structure_id":52941,"section_number":"58.1-3734","catch_line":"License tax on motor vehicle dealers","url":"\/58.1-3734\/","token":"58.1\/III\/37\/58.1-3734","metadata":false},{"id":371994,"structure_id":52941,"section_number":"58.1-3734.1","catch_line":"Sales involving trade-ins","url":"\/58.1-3734.1\/","token":"58.1\/III\/37\/58.1-3734.1","metadata":false},{"id":371996,"structure_id":52941,"section_number":"58.1-3735","catch_line":"Departments of license inspection in certain counties","url":"\/58.1-3735\/","token":"58.1\/III\/37\/58.1-3735","metadata":false}],"previous_section":{"id":371995,"structure_id":52941,"section_number":"58.1-3734","catch_line":"License tax on motor vehicle dealers","url":"\/58.1-3734\/","token":"58.1\/III\/37\/58.1-3734","metadata":false},"next_section":{"id":371996,"structure_id":52941,"section_number":"58.1-3735","catch_line":"Departments of license inspection in certain counties","url":"\/58.1-3735\/","token":"58.1\/III\/37\/58.1-3735","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3734.1\/","history_text":"<p>This law was first created in 1990. The record of its establishment is cataloged in chapter 670 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1990 \u201cActs\u201d aren\u2019t available online.<\/p>","references":false,"refers_to":false,"permalink":{"id":1485351,"object_type":"law","relational_id":371994,"identifier":"58.1-3734.1","token":"58.1\/III\/37\/58.1-3734.1","url":"\/58.1-3734.1\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3734.1\/","token":"58.1\/III\/37\/58.1-3734.1","dublin_core":{"Title":"Sales involving trade-ins","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3734.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> No locality shall assess omitted taxes against any motor vehicle <span class=\"dictionary\">dealer<\/span> which calculated its <span class=\"dictionary\">gross receipts<\/span> for license tax purposes by excluding the value of any vehicle accepted as a trade-in for periods of time prior to January 1, 1991, unless such locality enforced the requirement that motor vehicle <span class=\"dictionary\">dealers<\/span> include the amount of a trade-in vehicle in <span class=\"dictionary\">gross receipts<\/span> for periods prior to January 1, 1990. <a id=\"paragraph-1386953\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-3734.1\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> Whenever a motor vehicle <span class=\"dictionary\">dealer<\/span> accepts a trade-in as part of a sale of a motor vehicle, the <span class=\"dictionary\">dealer<\/span>&#8217;s <span class=\"dictionary\">gross receipts<\/span> for license tax purposes shall not include the amount of the trade-in. <a id=\"paragraph-1386954\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-3734.1\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nSALES INVOLVING TRADE-INS (\u00a7 58.1-3734.1)\n\nA. No locality shall assess omitted taxes against any motor vehicle dealer which\ncalculated its gross receipts for license tax purposes by excluding the value of\nany vehicle accepted as a trade-in for periods of time prior to January 1, 1991,\nunless such locality enforced the requirement that motor vehicle dealers include\nthe amount of a trade-in vehicle in gross receipts for periods prior to January\n1, 1990.\n\nB. Whenever a motor vehicle dealer accepts a trade-in as part of a sale of a\nmotor vehicle, the dealer&#8217;s gross receipts for license tax purposes shall\nnot include the amount of the trade-in.\n\nHISTORY: 1990, c. 670.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}