Virginia – Exemptions for Vehicles with Gross Weight Rating of 26,001 Pounds

SALT Report 1473 – The Virginia General Assembly recently passed a bill that eliminates the motor vehicle sales and use tax exemption for vehicles with a gross vehicle rating or gross combination weight rating of 26,001 pounds or more.
However, the bill, HB 353, provides that if a motor vehicle has a gross vehicle weight rating or gross combination weight rating of 26,001 pounds or more and is none of the following, the tax would be 0% of the sale price for each vehicle not sold, but used or stored for use in Virginia:
  • A manufactured home,
  • A mobile office,
  • A trailer or semitrailer that is not designed or used to carry property, and
  • A vehicle registered under Va. Code §46.2-700 – vehicles for transporting well-drilling machinery and specialized mobile equipment
Additionally, HB 353 authorizes the DMV Commissioner to designate members of his staff as compliance agents who will have the authority to issue citations for civil violations of size and weight and other related statutes.  The designated agents will also have the authority to issue citations for IFTA violations and place holds on vehicles in an effort to recover any outstanding debts owed to the Commonwealth.
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