Bulletin Number
VTB 87-14
Tax Type
Motor Vehicle Fuel Sales Tax
Retail Sales and Use Tax
Description
Motor Fuels Sales Tax: Imposition in the City of Manassas Park
Topic
Taxability of Persons and Transactions
Date Issued
07-15-1987
Motor Fuel Sales Tax: Imposition in the City of Manassas Park
Effective August 1, 1987, the 2% motor vehicle fuel sales tax will apply to the retail sale of motor vehicle fuels within the City of Manassas Park. Currently, this tax applies in the Cities of Alexandria, Fairfax, Falls Church, and Manassas and the Counties of Arlington, Fairfax, Prince William, and Stafford.
The tax will apply to all retail sales of motor vehicle fuels where delivery to the customer is made in the City of Manassas Park. This includes:
1. Retail sales of motor vehicle fuels within the city by dealers located within the city, and
2. Deliveries of motor vehicle fuels that are made to customers within the city by dealers located in other localities.
If you need to register for collection of the motor vehicle fuel sales tax for sales made in the City of Manassas Park or any of the other localities listed above, or if you have any questions on how the tax applies, please call (804) 257-8037 or write:
Department of Taxation,
Taxpayer Assistance Section,
P.O. Box 6-L,
Richmond, Virginia 23282.
Tax Bulletins