The standard Virginia sales tax on motor vehicles is 4.05 percent of a vehicle's gross sales price or $75, whichever is greater, and electric vehicles cost $64 more, excluding mopeds, states the Virginia Department of Motor Vehicles. Virginia waives the sales tax under certain conditions.
Gross sales price means the vehicle price including the dealer processing fee after deducting manufacturers' incentives or rebates, notes the Virginia DMV. Gross sales price excludes credit for trade-ins and unpaid credits or liens. Virginia waives the sales tax if the applicant is registering the vehicle in Virginia for the first time; if a branch of the U.S. Armed Forces or another state has issued a valid registration or title to the applicant; or if the applicant has owned the vehicle for more than 12 months, or shows proof that he paid sales tax to another state.