Rental Tax
General Information
Businesses that rent motor vehicles in the Commonwealth are required to have a valid Certificate of Registration issued by the Department of Taxation.
Prior to July 1, 2012, Motor Vehicle Rental Certificates of Registration and Rental Tax reporting were processed at DMV. Effective July 1, 2012, the Department of Taxation will issue Motor Vehicle Rental Certificates of Registration and handle the tax reporting for motor vehicle rental businesses.
Registering Rental Vehicles is still done at DMV. In order to register rental vehicles with DMV you must provide a valid rental number (Motor Vehicle Rental Certificate of Registration) at the time the vehicles are registered.
For more information about obtaining a Motor Vehicle Rental Certificate of Registration, please contact the Department of Taxation, Rental Tax Unit by phone (804)786-3183 (Hearing Impaired only 804-367-8329), email RentaltaxUnit@tax.virginia.gov or visit their website at www.tax.virginia.gov.
