76967658.1-2702Virginia Decodedhttps://vacode.org2016TaxationTaxes Administered By Other AgenciesRoad Tax On Motor CarriersExemptions and exceptionsCode 1950, §§ 58-627, 58-633; 1954, c. 341; 1956, c. 475; 1970, c. 32; 1976, c. 440; 1978, c. 62; 1980, c. 649; 1982, c. 671; 1984, c. 675; 1988, cc. 514, 725; 1993, c. 40; 1995, cc. 744, 803; 1996, c. 575; 1997, c. 283; 2000, cc. 729, 758.http://law.lis.virginia.gov/vacode/58.1-2702//58.1-2702/58.1/II/27/58.1-2702The provisions of this chapter shall not apply to a person, firm or corporation owning or operating:section1 Recreational vehicles, as defined in the provisions of the International Fuel Tax Agreement (IFTA);section112 The first two Virginia-licensed trucks and tractor trucks, if used exclusively for farm use as defined in § 46.2-698 and if not licensed in any other state;section222 Qualified highway vehicles of a licensed highway vehicle dealer when operated without compensation for purposes incident to a sale or for demonstration; orsection332 Any highway vehicle owned and operated by the United States, the District of Columbia, the Commonwealth of Virginia or any municipality or any other political subdivision of the Commonwealth, or any other state.section442