§ 58.1-1724.3. Sales tax on fuel in certain localities.
A. In addition to all other taxes, fees, and other charges imposed on fuels subject to tax under Chapter 22 (§ 58.1-2200 et seq.) of this title, the Hampton Roads Transportation Authority may impose a sales tax of 2% of the retail price of such fuels sold at retail within any county or city embraced by the Authority. The Commissioner shall transfer the revenues collected to the Hampton Roads Transportation Authority established under § 33.1-391.7. As used in this section "sold at retail" means a sale to a consumer or to any person for any purpose other than resale.
B. The tax imposed under this section shall be subject to the provisions of the Virginia Retail Sales and Use Tax Act (§ 58.1-600 et seq.), except that the exemption provided for motor vehicle fuels under § 58.1-609.1, and the bracket system provided in such act, shall not be applicable.
(2007, c. 896.)
Sections: Previous 58.1-1720 58.1-1721 58.1-1722 58.1-1723 58.1-1724 58.1-1724.1 58.1-1724.2 58.1-1724.3 58.1-1724.4 58.1-1724.5 58.1-1724.6 58.1-1724.7 58.1-1725 58.1-1726 58.1-1727 NextLast modified: April 16, 2009