Tax Type
Retail Sales and Use Tax
Description
Motor Vehicle Fuels Sales Tax: Repeal of additional 2% sales tax on retail sale of motor fuel in the Northern Virginia Transportation District
Topic
Basis of Tax
Date Issued
06-15-1982
DATE: June 15, 1982
SUBJECT: Motor Vehicle Fuels Sales Tax: Repeal of additional 2% sales tax on retail sale of motor fuel in the Northern Virginia Transportation District
HOUSE BILL 986
The purpose of this bulletin is to advise dealers selling motor fuel at retail in the Northern Virginia Transportation District that the sales tax rate on fuel sold by them will remain at 2%.
The 2% motor vehicle fuels sales tax currently levied within the Northern Virginia Transportation District (comprised of the cities of Alexandria, Fairfax, and Falls Church and the counties of Arlington and Fairfax) was scheduled to increase to 4% on July 1, 1982. However, as the result of an amendment by the 1982 General Assembly, the additional 2% levy which was to have become effective on July 1, 1982 has been repealed. Consequently, the sales tax rate on motor fuel in the Northern Virginia Transportation District will remain 2%. Filing procedures for this tax will not change.
If you have any questions regarding this bulletin, please feel free to contact the Department. (Department of Taxation, P.O. Box 6-L, Richmond, Virginia 23282, or telephone (804) 257-8037.)
Rulings of the Tax Commissioner