Churches and nonprofit colleges and schools are also exempt from paying state tax on conveyances of real estate conveyed by them. Business Tangible Personal Property Tax Local governments may impose business personal property tax on furniture, fixtures, computer equipment, machinery, and other equipment. Churches, hospitals, museums, and other nonprofits enjoy exemptions from personal property taxes. Business Vehicle Personal Property Tax Local governments may impose business personal property tax on vehicles. Vehicles must also carry vehicle license decals.
Religious nonprofits are exempt from paying taxes on motor vehicles.
Business Vehicle Sales Tax Local governments may impose a tax on the sale or use of certain motor vehicles in Virginia. Nor may a tax be imposed where the vehicle is to be used by certain nonprofit health care or charitable distribution organizations.