CODE OF VIRGINIA

EXEMPTIONS (§ 58.1-1737)

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.

HISTORY: 2011, cc. 405, 639.