Although the seller is legally obligated to collect the tax from the purchaser, the tax is a legal debt of the purchaser. The use tax is imposed on the use, consumption, or storage of tangible personal property in the state or the storage of such property elsewhere for use in Virginia. A transaction taxed under the sales tax is not subject to the use tax. Obtaining tax permits in Virginia. Every person who wants to engage in or conduct business as a dealer in Virginia must apply to the Tax Commissioner for a certificate of registration for each place of business in Virginia.
Leases are subject to sales and use tax at the same rate as if the item is sold.
The sales tax is imposed on the gross proceeds from the lease or rental of tangible personal property. All Rights Reserved.