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2002 SESSION
SB 557 Motor vehicle sales and use tax; exemption by non-Virginia dealers.
Introduced by: Walter A. Stosch | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Motor vehicle sales and use tax; exemption for vehicles purchased by non-Virginia dealers. Provides an exemption from the motor vehicle sales and use tax for motor vehicles purchased by non-Virginia dealers for future resale. In addition, the requirement that dealer's license plates be displayed for dealer vehicles operating upon the public highways is eliminated. This is currently a condition for maintaining the tax exemption on motor vehicles titled in a dealer's name. The act becomes effective March 1, 2003.
SUMMARY AS INTRODUCED:
Motor vehicle sales and use tax; exemption for vehicles purchased by non-Virginia dealers. Provides an exemption from the motor vehicle sales and use tax for motor vehicles purchased by non-Virginia dealers for future resale. In addition, the requirement that dealer's license plates be displayed for dealer vehicles operating upon the public highways is eliminated. This is currently a condition for maintaining the tax exemption on motor vehicles titled in a dealer's name.