Tax Type
Motor Vehicle Fuel Sales Tax
Description
Motor Vehicle Fuel Sales Tax
Topic
Basis of Tax
Date Issued
11-28-1988
Motor Vehicle Fuel Sales Tax: Imposition in Loudoun County
Effective January 3, 1989, the 2% motor vehicle fuel sales tax will apply to the retail sale of motor vehicle fuels within Loudoun County. Currently, this tax applies in the cities of Alexandria, Fairfax, Falls Church, Manassas and Manassas Park and in the counties of Arlington, Fairfax, Prince William and Stafford.
The tax will apply to all retail sales of motor vehicles fuels where delivery to the customer is made in Loudoun County. This includes:
1. Retail sales of motor vehicle fuels within the county by dealers located within the county, and;
2. Deliveries of motor vehicle fuels made to customers within the county by dealers located outside the county.
Any dealer making retail sales or deliveries of motor vehicle fuels to customers located in Loudoun county or in any of the other localities mentioned above, must register with the Department of Taxation to collect and report the 2% motor vehicle fuel sales tax.
For registration information, or any questions regarding the tax, please call (804) 367-8037 or write:
Department of Taxation
Taxpayer Assistance Section
P.O. Box 6-L
Richmond, Virginia 23282
Rulings of the Tax Commissioner