Mvr-420 Package - Virginia Motor Vehicle Rental Tax And Fee
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6MVR-420 Package
Virginia Motor Vehicle Rental Tax And Fee
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The 2011 Virginia General Assembly transferred the administration and collection of the Motor Vehicle
Rental Tax and Fee (Rental Tax) from the Department of Motor Vehicles to the Department of Taxation
effective July 1, 2012.
The Rental Tax is imposed on motor vehicles with a gross vehicle weight rating or gross combined
weight rating of 26,000 pounds or less at a rate of 4 percent of the gross proceeds. A local tax is
imposed on the rental of every motor vehicle regardless of the weight, except for motorcycles and
manufactured homes, at a rate of 4 percent of the gross proceeds. A 2 percent rental fee is also levied
on the same gross proceeds as the local tax. Most passenger vehicles that are rented are subject to all
of the taxes and the fee at a combined rate of 10 percent of the gross proceeds.
This package contains the following:
• Virginia Motor Vehicle Rental Tax Return and Voucher
• Virginia Motor Vehicle Rental Tax Worksheet
• Virginia Schedule of Local Motor Vehicle Rental Taxes
After you have completed and signed the return, send the return, voucher, schedule and payment to:
Virginia Department of Taxation
PO Box 26627
Richmond, VA 23261-6627
The return and payment are due on the 20th of the month following the end of the period. Both the return
and the voucher must be submitted, even if no tax is due.
If the tax amount on Line 12 is zero, no Schedule MVR-420B is needed. Otherwise, Schedule MVR-
420B is always required. Be sure to enter the locality information and codes correctly. It is critical that
the local tax is allocated properly. See page 6 for the list of localities and codes. If you have multiple
locations in a locality, enter the total for all locations on the line for that locality.
DO NOT send the Worksheet (MVR-420A) - maintain it as part of your records.
FILING INSTRUCTIONS -
• Report only those vehicle rental transactions that are for less than 12 months.
• Rental vehicle transactions are reported only after the vehicle has been returned.
• The Return Reporting Period runs from the first day of the calendar month in which the rental
vehicles were returned to the last day of that month.
• Your return, including payment of the tax and fee, must be postmarked on or before the 20th day
of the month following the reporting period.
• You must file a Rental Tax Return (Form MVR-420) monthly, even if no rental transactions occurred
during the month.
• If the tax amount on Line 12 is zero, no Schedule MVR-420B is needed. Otherwise, Schedule
MVR-420B is always required.
• If you have more than one location in a single locality, enter the total for all locations in that locality
on the line for that locality.
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