Purchaser'S Statement Of Tax Exemption Page 2
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1
2SUT 3 (08/10/2016)
Page 2
§ 58.1-2403. Exemptions.
1.
16.
Sold to or used by the United States government or any
Sold to an insurance company or local government group self-
insurance pool, created pursuant to § 15.2-2703, for the sole
governmental agency thereof;
purpose of disposition when such company or pool has paid the
2.
Sold to or used by the Commonwealth of Virginia or any political
registered owner of such vehicle a total loss claim;
subdivision thereof;
17.
Owned and used for personal or official purposes by accredited
3.
Registered in the name of a volunteer fire department or emergency
consular or diplomatic officers of foreign governments, their
medical services agency not operated for profit;
employees or agents, and members of their families, if such persons
4.
are nationals of the state by which they are appointed and are not
Registered to any member of the Mattaponi, Pamunkey, or
citizens of the United States;
Chickahominy Indian tribes or any other recognized Indian tribe of
the Commonwealth living on the tribal reservation;
18.
A self-contained mobile computerized axial tomography scanner
5.
sold to, rented or used by a nonprofit hospital or a cooperative
Transferred incidental to repossession under a recorded lien and
hospital service organization as described in § 501(e) of the United
ownership is transferred to the lienholder;
States Internal Revenue Code;
6.
A manufactured home permanently attached to real estate and
19.
A motor vehicle having seats for more than seven passengers and
included in the sale of real estate;
sold to a restricted common carrier or common carrier of
7.
A gift to the spouse, son, daughter or parent of the transferor. With
passengers;
the exception of a gift to a spouse, this exemption shall not apply to
20.
Beginning July 1, 1989, a self-contained mobile unit designed
any unpaid obligation assumed by the transferee incidental to the
exclusively for human diagnostic or therapeutic service, sold to,
transfer;
rented to, or used by a nonprofit hospital, or a cooperative hospital
8.
Transferred from an individual or partnership to a corporation or
service organization as described in § 501(e) of the United States
limited liability company or from a corporation or limited liability
Internal Revenue Code, or a nonprofit corporation as defined in §
company to an individual or partnership if the transfer is incidental to
501(c)(3) of the Internal Revenue Code, established for research in,
the formation, organization or dissolution of a corporation or limited
diagnosis of, or therapy for human ailments;
liability company in which the individual or partnership holds the
21.
Transferred, as a gift or through a sale to an organization exempt
majority interest;
from taxation under § 501(c)(3) of the Internal Revenue Code,
9.
Transferred from a wholly owned subsidiary to the parent
provided the motor vehicle is not titled and tagged for use by such
corporation or from the parent corporation to a wholly owned
organization;
subsidiary;
22.
A motor vehicle sold to an organization which is exempt from
10.
Being registered for the first time in the Commonwealth and the
taxation under § 501(c)(3) of the Internal Revenue Code and which
applicant holds a valid, assignable title or registration issued to him
is organized for the primary purpose of distributing food, clothing,
by another state or a branch of the United States Armed Forces and
medicines and other necessities of life to, and providing shelter for,
(i) has owned the vehicle for longer than 12 months or (ii) has
needy persons in the United States and throughout the world;
owned the vehicle for less than 12 months and provides evidence of
23.
Transferred to the trustees of a revocable inter vivos trust, when the
a sales tax paid to another state. However, when a vehicle has been
individual titleholder of a Virginia titled motor vehicle and the
purchased by the applicant within the last 12 months and the
beneficiaries of the trust are the same persons, regardless of
applicant is unable to provide evidence of a sales tax paid to
whether other beneficiaries of the trust may also be named in the
another state, the applicant shall pay the Virginia sales tax based on
trust instrument, when no consideration has passed between the
the fair market value of the vehicle at the time of registration in
titleholder and the beneficiaries; and transferred to the original
Virginia;
titleholder from the trustees holding title to the motor vehicle;
11.
a. Titled in a Virginia or non-Virginia motor vehicle dealer's name
24.
Transferred to trustees of a revocable inter vivos trust, when the
for resale; or
owners of the vehicle and the beneficiaries of the trust are the same
b. Titled in the name of an automotive manufacturer having its
persons, regardless of whether other beneficiaries may also be
headquarters in Virginia, except for any commercially leased
named in the trust instrument, or transferred by trustees of such a
vehicle that is not described under subdivision 3 of § 46.2-602.2.
trust to beneficiaries of the trust following the death of the grantor,
For purposes of this subdivision, "automotive manufacturer" and
when no consideration has passed between the grantor and the
"headquarters" means the same as such terms are defined in §
beneficiaries in either case;
46.2-602.2;
25.
Sold by a vehicle's lessor to its lessee upon the expiration of the
12.
A motor vehicle having seats for more than seven passengers and
term of the vehicle's lease, if the lessee is a natural person and this
sold to an urban or suburban bus line the majority of whose
natural person has paid the tax levied pursuant to this chapter with
passengers use the buses for traveling a distance of less than 40
respect to the vehicle when he leased it from the lessor, and if the
miles, one way, on the same day;
lessee presents an original copy of the lease upon request of the
13.
Purchased in the Commonwealth by a nonresident and a Virginia
Department of Motor Vehicles or other evidence that the sales tax
title is issued for the sole purpose of recording a lien against the
has been paid to the Commonwealth by the lessee purchasing the
vehicle if the vehicle will be registered in a state other than Virginia;
vehicle;
14.
26.
A motor vehicle designed for the transportation of 10 or more
Titled in the name of a deceased person and transferred to the
passengers, purchased by and for the use of a church conducted
spouse or heir, or under the will, of such deceased person;
not for profit;
27.
An all-terrain vehicle, moped, or off-road motorcycle all as defined in
15.
Loaned or leased to a private nonprofit institution of learning, for the
§ 46.2-100. Such all-terrain vehicles, mopeds, or off-road
sole purpose of use in the instruction of driver's education when
motorcycles shall not be deemed a motor vehicle or other vehicle
such education is a part of such school's curriculum for full-time
subject to the tax imposed under this chapter.
students;
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.
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