Finance
Department of Taxation
Department of Taxation
Mandate 397
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Mandate Title:
Motor Vehicle Sales Tax on Dealers
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Purpose of legislation
Repeal the current Motor Vehicle Fuel Sales Tax imposed in the Northern Virginia Transportation District and the Potomac and Rappahannock Transportation District and replaces it with a tax on distributors engaged in the business of selling fuels at wholesale to retail dealers for retail sale in the Northern Virginia Transportation District and the Potomac and Rappahannock Transportation District.
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| Legislation mandating a change | Chap 532 (2009) |
| VAC chapters to be amended |
23 vac 10 - 240 : Motor Vehicle Fuel Sales Tax Regulations
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| Associated Regulatory Actions | No regulatory action has been filed. |
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Closing Explanation
The Department of Taxation intended to promulgate a regulation interpreting the restructured tax, but since it is not aware of any issues needing clarification, it has decided to not promulgate a regulation.
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