Certain disabled veterans may be eligible for a Sales and Use Tax (SUT) exemption on purchased vehicles.
Who Qualifies
Veterans of the United States Armed Forces or the Virginia National Guard who the U.S. Department of Veteran Affairs (VA) has determined have a 100% service-connected, permanent and total disability are eligible for a SUT exemption on the purchase of one vehicle used by or for a qualifying veteran. The qualifying veteran or their spouse must purchase the vehicle.
A veteran or their spouse will not qualify for the SUT exemption on a newly purchased vehicle for personal use if the exemption is applied to a vehicle currently owned. The vehicle that is currently owned must be sold or traded to become eligible to apply for the SUT exemption on a newly purchased personal use vehicle. The title of the vehicle must be in either the veteran's name/or his/her spouse’s name.
How to Apply at the Time of Titling
To apply for a SUT exemption when titling a newly acquired vehicle, veterans or spouses must submit the following to DMV:
- Vehicle title and documentation required to title the vehicle (SUT2)
- Completed Purchaser's Statement of Exemption (SUT3)
- Benefit Summary letter from the U.S. Department of Veterans Affairs stating the veteran has a 100% service-connected, permanent, and total disability
Eligible Vehicles:
- Passenger vehicles Ex: Sedans, SUVs, etc.
- Pickup trucks with a gross weight of 10,000 pounds or under
Ineligible Vehicles:
- Motorcycles, trailers, mopeds, and autocycles are ineligible.
- RVs, Motorhomes, and ATVs are ineligible
- Pickup trucks with a gross weight over 10,000 pounds
NOTE**If the exemption was used on a vehicle that’s been sold, the exemption may be used again on a newly purchased vehicle.
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 below, or visit a DMV customer service center.
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 for a Refund of SUT Already Paid
To apply for a SUT refund, veterans or spouses must submit the following to DMV:
- Completed Application for Refund of Sales and Use Tax (SUT2)
- Completed Purchaser's Statement of Exemption (SUT3)
- Benefit Summary letter from the U.S. Department of Veterans Affairs stating the veteran has a 100% service-connected, permanent, and total disability
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