Sales and Use Tax Refunds

Certain applicants may be eligible for a Sales and Use Tax (SUT) refund when sales tax was paid, and they meet one of the refund reasons below.

Applicable Reasons for Refund

  1. Sales and Use Tax was paid in error.
    1. Sales and Use Tax was paid when you were eligible for an exemption.
    2. Incorrect vehicle identification information was provided.
  2. Sales and Use Tax was paid based on an incorrect vehicle sales price.
  3. Sales and Use Tax was paid in another state.
  4. Virginia Motor Vehicle Warranty Enforcement Act (VMVWEA), also known as the Virginia “lemon law.”
  5. Lease buy-out.
  6. Sales and Use Tax was paid on a vehicle that is owned by a disabled veteran (or their spouse) and the vehicle is used primarily by or for the disabled veteran.

How to Apply for a Refund of SUT Already Paid

To apply for a SUT refund, applicants must submit the following to DMV:

  1. Completed Application for Refund of Sales and Use Tax
  2. Completed Purchaser's Statement of Exemption
  3. Any applicable original documents to prove they meet one of the refund reasons above.

If you purchased the vehicle through an Online Dealer Program participant and paid the SUT at that time, please mail the above documents to:

Virginia DMV 
Attn: Titling Work Center 
P.O. Box 27412 
Richmond, VA 23269

What is the Online Dealer Program?

The Online Dealer Program enables dealers to process original title transactions for customers who purchase vehicles. This way, customers can get plates, decals and registration cards at the dealership instead of having to go to DMV.

How to Apply at the Time of Titling

To apply for a SUT exemption when titling a newly acquired vehicle, applicants must submit the following to DMV:

  1. Vehicle title and documentation required to title the vehicle
  2. Completed Purchaser's Statement of Exemption
  3. Any applicable proof documents for the exemption being claimed.

If you purchased the vehicle from a dealer not participating in the Online Dealer Program or through a private sale, you may either mail the documents to the address above, or visit a DMV customer service center.

Make an Appointment Find Your Local DMV

Disabled Veteran Sales and Use Tax Exemption