Virginia Code 58.1-1734: Title.
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This article shall be known and may be cited as the “Virginia Motor Vehicle Rental and Peer-to-Peer Vehicle Sharing Tax Act.”
Terms Used In Virginia Code 58.1-1734
- Motor vehicle: means every vehicle, except for a mobile office as herein defined, that is self-propelled or designed for self-propulsion and every vehicle drawn by or designed to be drawn by a motor vehicle, including manufactured homes as defined in § Virginia Code 58.1-1735
- Rental: means the transfer of the possession or use of a motor vehicle, whether or not the motor vehicle is required to be licensed by the Commonwealth, by a person for a consideration, without the transfer of the ownership of such motor vehicle, for a period of less than 12 months. See Virginia Code 58.1-1735