Virginia's Road Tax on Motor Carriers consists of (1) a per-gallon tax on fuel used in Virginia by vehicles operating interstate, and (2) an annual fee assessed on vehicles operating intrastate in Virginia. The per-gallon tax is collected in accordance with the International Fuel Tax Agreement (IFTA). The annual fee on vehicles operating intrastate is collected at the time of vehicle registration and is also known as the Virginia Road Tax Fee or VRT Fee.
Unless it is registered under the International Registration Plan (IRP), your vehicle will be assessed the VRT Fee if it has three or more axles, a gross weight of 26,001 pounds or more, or a gross combination weight rating of 26,001 pounds or more. Note that the VRT Fee will be assessed even if you are licensed under IFTA and choose to include the intrastate (non-IRP) vehicle on your IFTA tax return.
If you register a vehicle for a period of less than 12 months, the VRT Fee will be prorated monthly to the end of the registration period.
VRT Fees are not refundable except in circumstances where a full refund of registration fees is authorized by law.
Please contact DMV at (804) 249-5140 (voice) or (800) 828-1120 (TTY) if you have questions.