{"data":{"id":"us-va/va.-code-58.1-1737","jurisdiction":"us-va","citation":"Va. Code § 58.1-1737","heading":"Exemptions","body":"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; or5. 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.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 17. MISCELLANEOUS TAXES","Article 9. VIRGINIA MOTOR VEHICLE RENTAL TAX"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-1737/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"4f58694f8e881c866a448a6fdd60ceda387583f2e6be54d161f3ed626f0e3858","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-1736","next":"us-va/va.-code-58.1-1738"},"notice":"GroundRules: Original legal text. Not legal advice."}