SUT 3 (07/01/2019)
1. Sold to or used by the United States government or any governmental
agency thereof;
2.
Sold to or used by the Commonwealth of Virginia or any political
subdivision thereof;
3.
Registered in the name of a volunteer fire department or emergency
medical services agency not operated for profit;
4.
Registered to any member of the Mattaponi, Pamunkey, or
Chickahominy Indian tribes or any other recognized Indian tribe of the
Commonwealth living on the tribal reservation;
5.
Transferred incidental to repossession under a recorded lien and
ownership is transferred to the lienholder;
6.
A manufactured home permanently attached to real estate and included
in the sale of real estate;
7.
A gift to the spouse, son, daughter or parent of the transferor. With the
exception of a gift to a spouse, this exemption shall not apply to any
unpaid obligation assumed by the transferee incidental to the transfer;
8.
Transferred from an individual or partnership to a corporation or limited
liability company or from a corporation or limited liability company to an
individual or partnership if the transfer is incidental to the formation,
organization or dissolution of a corporation or limited liability company in
which the individual or partnership holds the majority interest;
9.
Transferred from a wholly owned subsidiary to the parent corporation or
from the parent corporation to a wholly owned subsidiary;
10.
Being registered for the first time in the Commonwealth and the
applicant holds a valid, assignable title or registration issued to him by
another state or a branch of the United States Armed Forces and (i) has
owned the vehicle for longer than 12 months or (ii) has owned the
vehicle for less than 12 months and provides evidence of a sales tax
paid to another state. However, when a vehicle has been purchased by
the applicant within the last 12 months and the applicant is unable to
provide evidence of a sales tax paid to another state, the applicant shall
pay the Virginia sales tax based on the fair market value of the vehicle
at the time of registration in Virginia;
11.
a. Titled in a Virginia or non-Virginia motor vehicle dealer's name for
resale; or
b. Titled in the name of an automotive manufacturer having its
headquarters in Virginia, except for any commercially leased vehicle
that is not described under subdivision 3 of § 46.2-602.2. For
purposes of this subdivision, "automotive manufacturer" and
"headquarters" means the same as such terms are defined in §
46.2-602.2;
12. A motor vehicle having seats for more than seven passengers and sold
to an urban or suburban bus line the majority of whose passengers use
the buses for traveling a distance of less than 40 miles, one way, on the
same day;
13.
Purchased in the Commonwealth by a nonresident and a Virginia title is
issued for the sole purpose of recording a lien against the vehicle if the
vehicle will be registered in a state other than Virginia;
14.
A motor vehicle designed for the transportation of 10 or more
passengers, purchased by and for the use of a church conducted not for
profit;
15.
Loaned or leased to a private nonprofit institution of learning, for the
sole purpose of use in the instruction of driver's education when such
education is a part of such school's curriculum for full-time students;
16.
Sold to an insurance company or local government group self-insurance
pool, created pursuant to § 15.2-2703, for the sole purpose of
disposition when such company or pool has paid the registered owner of
such vehicle a total loss claim;
17.
Owned and used for personal or official purposes by accredited
consular or diplomatic officers of foreign governments, their employees
or agents, and members of their families, if such persons are nationals
of the state by which they are appointed and are not citizens of the
United States;
18. A self-contained mobile computerized axial tomography scanner sold to,
rented or used by a nonprofit hospital or a cooperative hospital service
organization as described in § 501(e) of the United States Internal
Revenue Code;
19.
A motor vehicle having seats for more than seven passengers and sold
to a restricted common carrier or common carrier of passengers;
20.
Beginning July 1, 1989, a self-contained mobile unit designed
exclusively for human diagnostic or therapeutic service, sold to, rented
to, or used by a nonprofit hospital, or a cooperative hospital service
organization as described in § 501(e) of the United States Internal
Revenue Code, or a nonprofit corporation as defined in § 501(c)(3) of
the Internal Revenue Code, established for research in, diagnosis of, or
therapy for human ailments;
21.
Transferred, as a gift or through a sale to an organization exempt from
taxation under § 501(c)(3) of the Internal Revenue Code, provided the
motor vehicle is not titled and tagged for use by such organization;
22.
A motor vehicle sold to an organization which is exempt from taxation
under § 501(c)(3) of the Internal Revenue Code and which is organized
for the primary purpose of distributing food, clothing, medicines and
other necessities of life to, and providing shelter for, needy persons in
the United States and throughout the world;
23.
Transferred to the trustees of a revocable inter vivos trust, when the
individual titleholder of a Virginia titled motor vehicle and the
beneficiaries of the trust are the same persons, regardless of whether
other beneficiaries of the trust may also be named in the trust
instrument, when no consideration has passed between the titleholder
and the beneficiaries; and transferred to the original titleholder from the
trustees holding title to the motor vehicle;
24.
Transferred to trustees of a revocable inter vivos trust, when the owners
of the vehicle and the beneficiaries of the trust are the same persons,
regardless of whether other beneficiaries may also be named in the trust
instrument, or transferred by trustees of such a trust to beneficiaries of
the trust following the death of the grantor, when no consideration has
passed between the grantor and the beneficiaries in either case;
25.
Sold by a vehicle's lessor to its lessee upon the expiration of the term of
the vehicle's lease, if the lessee is a natural person and this natural
person has paid the tax levied pursuant to this chapter with respect to
the vehicle when he leased it from the lessor, and if the lessee presents
an original copy of the lease upon request of the Department of Motor
Vehicles or other evidence that the sales tax has been paid to the
Commonwealth by the lessee purchasing the vehicle;
26.
Titled in the name of a deceased person and transferred to the spouse
or heir, or under the will, of such deceased person;
27.
An all-terrain vehicle, moped, or off-road motorcycle, as those terms are
defined in § 46.2-100, that
a. Is being titled for the first time in the Commonwealth and that the
applicant (i) has owned for more than 12 months or (ii) has owned for
less than 12 months and provides evidence of tax paid pursuant to
Chapter 6 (§ 58.1-600 et seq.); or
b. Would otherwise be eligible for an agricultural exemption, as provided
in § 58.1-609.2;
28. A motor vehicle that is sold to an organization that is exempt from
taxation under § 501(c)(3) of the Internal Revenue Code and that is
primarily used by the organization to transport to markets for sale
produce that is (i) produced by local farmers and (ii) sold by such
farmers to the organization.
29
. Transferred from the purchaser of the vehicle back to the seller of the
vehicle who (i) accepted the vehicle pursuant to the Virginia Motor
Vehicle Warranty Enforcement Act (§ 59.1-207.9 et seq.) or (ii)
otherwise agreed to accept the return of the vehicle due to a mechanical
defect or failure and refunded to the purchaser the purchase price of the
vehicle. Except when the return of the vehicle is pursuant to the Virginia
Motor Vehicle Warranty Enforcement Act, the transfer shall occur within
45 days of the date of purchase.
§ 58.1-2403. Exemptions.
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