Tax Type
BPOL Tax
Description
Motor Vehicles; Dealers' Vehicles
Topic
Local Power to Tax
Date Issued
05-24-1963
The statute (§46.1-66) prohibiting counties, cities or towns from imposing license taxes on motor vehicles owned by dealers applies only to vehicles kept for sale or for sales demonstration. The statute does not extend to any vehicle owned by a dealer but not kept for these purposes, regardless of how the vehicle may be titled.
Attorney General's Opinion