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Guidance Document Information
Title Guidelines and Rules for the Motor Vehicle Fuel Sales Tax
Document ID Guidelines
Summary These Guidelines and Rules were issued to provide guidance to persons who sell motor vehicle fuels at retail or wholesale regarding changes to the Motor Vehicle Fuel Sales Tax imposed in the Northern Virginia Transportation District and in the Potomac and Rappahannock Transportation District effective January 1, 2010. Effective July 1, 2010, legislation enacted in the 2010 Session of the General Assembly, House Bill 1329 (Acts of Assembly 2010, Chapter 441), provides that transportation and delivery charges are included in the sales price for the purposes of the Motor Vehicle Fuel Sales Tax, regardless of whether the charges are separately stated on the invoice, and are taxable.
Latest Revision 6/22/2010
pdf View document text     Posted On 6/29/2011
Explanation or Citations Legislation enacted in the 2009 session of the General Assembly, Senate Bill 1532 (Acts of Assembly 2009, Chapter 532), and the 2010 session of the General Assembly, House Bill 1329 (Acts of Assembly 2010, Chapter 441), enacted changes to the Motor Vehicle Fuel Sales Tax.

This document applies to the following chapters
[23 VAC 10-240] Motor Vehicle Fuel Sales Tax Regulations


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