2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 17 Miscellaneous Taxes (58.1-1700 thru 58.1-1741)
58.1-1737 (Effective July 1, 2012) Exemptions.

58.1-1737. (Effective July 1, 2012) Exemptions.

No tax shall be imposed as provided in 58.1-1736 if the vehicle is:

1. Rented by the United States government or any governmental agency thereof;

2. Rented by the Commonwealth of Virginia or any political subdivision thereof;

3. A self-contained mobile computerized axial tomography scanner rented by a nonprofit hospital or a cooperative hospital service organization as described in 501(e) of the Internal Revenue Code;

4. A self-contained mobile unit designed exclusively for human diagnostic or therapeutic service, rented to a nonprofit hospital or a cooperative hospital service organization as described in 501(e) of the Internal Revenue Code, or a nonprofit corporation as defined in 501(c) (3) of the Internal Revenue Code, established for research in, diagnosis of, or therapy for human ailments; or

5. A truck, tractor truck, trailer, or semitrailer, as severally defined in 46.2-100, except trailers and semitrailers not designed or used to carry property and vehicles registered under 46.2-700, with a gross vehicle weight rating or gross combination weight rating of 26,001 pounds or more, in which case no tax shall be imposed pursuant to subdivision A 1 of 58.1-1736.

(2011, cc. 405, 639.)