Virginia has a special Clean Special Fuels license plate requirement for AFVs.

Virginia has a very active AFV program in the state. Virginia offers a loan program for alternative fuel and vehicle projects and programs through their Department of Mines, Minerals and Energy (DMME). The state also has an Alternative Fuels Revolving Fund for state governments and municipalities to fund AFV programs. Businesses involved in alternative fuel vehicle (AFV) and component manufacturing, alternative fueling equipment component manufacturing, AFV conversions, and advanced biofuels production are eligible for a job creation tax credit of up to $700 per full-time employee. The state offers school districts the option to use other funds for for conversion or purchase of AFV school buses, or for the construction of AFV infrastructure such as fueling stations.

State agencies are encouraged to utilize AFVs, and specifically natural gas vehicles where practical. The state has developed a green energy plan to promote alternative energy sources and make Virginia a leader the energy capital of the east coast.

AFVs with the special license plate can use HOV lanes regardless of the number of passengers.

The Virginia Legislature has passed a number of laws related to alternative fuels, including tax rates, special plate requiremets, and signage on school busses. The state offers a tax reduction on personal property taxes associated with AFVs and specifically vehicles that use natural gas.

Click here to download the state profile sheet.

Virginia Motor Fuel Taxation Website

CNG -16.2 ¢ / GGE = 126.67 Cubic Feet

LNG -16.2 ¢ / GGE = 1.5362 Gallons

Gasoline - 16.2 ¢ / Gallon Reference

Diesel - 20.2 ¢ / Gallon

Virginia's GGE Caluclation

IFTA - IFTA taxes are applied to vehicles of 3+ axles, or weighing more than 26,000 pounds. IFTA tax tables can be found here.

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High Occupancy Vehicle (HOV) Lane Exemption

Alternative fuel vehicles (AFVs) displaying the Virginia Clean Special Fuels license plate may use Virginia HOV lanes, regardless of the number of occupants, until July 1, 2012. For HOV lanes serving the I-95/I-395 corridor, only registered vehicles displaying Clean Special Fuels license plates issued before July 1, 2006, are exempt from HOV lane requirements. For HOV lanes serving the I-66 corridor, only registered vehicles displaying Clean Special Fuels license plates issued before July 1, 2011, are exempt from HOV lane requirements. Eligible vehicles include dedicated AFVs and some hybrid electric vehicles; see the Virginia Department of Motor Vehicles website for a complete list of qualifying vehicles. The annual fee for Clean Special Fuels license plates is $25 in addition to the prescribed fee for commonwealth license plates. (Reference House Bill 1432, 2011, and Virginia Code 33.1-46.2 and 46.2-749.3)

Alternative Fuel Vehicle and Fueling Infrastructure Loans

The Virginia Board of Education may use funding from the Literary Fund to provide loans to school boards that convert school buses to operate on alternative fuels or construct alternative fueling stations. (Reference Virginia Code 22.1-146))

Green Jobs Tax Credit

Qualified employers are eligible for a $500 tax credit for each new green job created that offers a salary of at least $50,000, for up to 350 jobs per employer. The credit is allowed for the first five years that the job is continuously filled. For the purposes of this tax credit, a green job is defined as employment in industries relating to renewable or alternative energy, including hydrogen and fuel cell technology, landfill gas, and biofuels. The tax credit expires on January 1, 2015. (Reference Virginia Code 58.1-439.12:05)

Alternative Fuel Vehicle (AFV) and Fueling Infrastructure Loans

The Virginia Board of Education may use funding from the Literary Fund to provide loans to school boards that convert school buses to operate on alternative fuels or construct alternative fueling stations. (Reference Virginia Code 22.1-146)

Alternative Fuel and Hybrid Electric Vehicle (HEV) Emissions Testing Exemption

The Virginia emissions inspection program, which requires biennial inspections of motor vehicles, does not apply to vehicles powered by compressed or liquefied natural gas, liquefied petroleum gas (propane), hydrogen, a combination of compressed natural gas and hydrogen, or electricity. Qualified HEVs with U.S. Environmental Protection Agency fuel economy ratings of at least 50 miles per gallon (city) are also exempt from the emissions inspection program unless remote sensing devices indicate the HEV may not meet current emissions standards. (Reference Virginia Code 46.2-1177 through 46.2-1178)

Alternative Fuel Tax Exemption

Alternative fuel is exempt from taxes if it is sold to a government entity for its exclusive use, sold to a nonprofit charitable organization for the purpose of providing charitable services for low-income medical patients, or produced by an agricultural operator and used exclusively for farm use or vehicles of that operator. (Reference Virginia Code 58.1-2250)

Idle Reduction and Natural Gas Vehicle (NGV) Weight Exemption

Any motor vehicle equipped with an auxiliary power unit or other idle reduction technology may exceed the gross, single axle, tandem axle, or bridge formula weight limits by up to 550 pounds to compensate for the added weight of the idle reduction technology. Furthermore, any NGV may exceed the limits by up to 2,000 pounds. Reference - HB341, 2014, and Virginia Code 46.2-1129.1

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Alternative Fuel Vehicle (AFV) Conversion Fund

The AFV Conversion Fund (Fund) is created to assist commonwealth agencies with the incremental cost of commonwealth-owned AFVs, both original equipment manufacturer vehicles and aftermarket conversions. Funding may be used in conjunction with or as matching funds for any eligible federal grants for the same purpose. The Virginia Department of General Services and the Department of Mines, Minerals and Energy must establish guidelines for contributions and reimbursements from the Fund for the purchase or conversion of commonwealth-owned vehicles. The Fund will include appropriations from the Virginia General Assembly as well as donations, grants, in-kind contributions, and other funding. (Reference (Reference Senate Bill 485, 2012, and Virginia Code 2.2-1176)

Alternative Fuels and Vehicle Tax

Alternative fuels used to operate on-road vehicles are taxed at a rate of $0.162 per gasoline gallon equivalent (GGE). Alternative fuels are taxed at the same rate as gasoline and gasohol (5.1% of the statewide average wholesale price of a gallon of self-serve unleaded regular gasoline). Refer to the Virginia Department of Motor Vehicles (DMV) Fuels Tax Rates and Alternative Fuels Conversion website for fuel-specific GGE calculations. All-electric vehicles (EVs) registered in Virginia are subject to a $64.00 annual license tax at time of registration. For more information, see the Virginia DMV Electric Vehicles website. (Reference Reference House Bill 1248, 2012, and Virginia Code 58.1-2249)

Alternative Fuel License

Alternative fuel providers, bulk users, and retailers; or any person who fuels an alternative fuel vehicle from a private source that does not pay the alternative fuels tax must obtain an alternative fuel license from the Virginia Department of Motor Vehicles. (Reference Virginia Code 58.1-2244)

Provision for Alternative Fuel Vehicle (AFV) Tax Reduction

Local governments may reduce personal property taxes paid on AFVs, specifically vehicles that operate using natural gas, liquefied petroleum gas or propane, hydrogen, or electricity, including low-speed vehicles. (Reference Virginia Code 58.1-3506)

Compressed Natural Gas (CNG) Deregulation

The Virginia State Corporation Commission may refrain from regulating and setting rates, charges, and fees for retail CNG service provided by corporations other than public service corporations. (Reference Virginia Code 56-232.2)

State Energy Plan

The Virginia Energy Plan assesses the commonwealth's primary energy sources and recommends actions to meet the following goals: make Virginia the energy capital of the East Coast by expanding traditional and alternative energy production, jobs, and investment, and increasing energy conservation and efficiency; expand public education about Virginia's energy production and consumption, its effect on the economy, and methods to increase energy efficiency; and maximize investment in clean energy research and development. The plan includes policies to promote alternative fuel and efficient vehicle use, encourage efficient driving techniques, and reduce vehicle miles traveled. (Reference Virginia Code 67-101, 67-102, 67-500 & 501, 67-800 & 67-801)

Alternative Fuel Vehicle (AFV) Signs for School Buses

The Virginia Board of Education may provide for the display of signs or other markings on school buses using alternative fuels to identify the vehicle as an AFV and indicate the type of alternative fuel used. (Reference Virginia Code 46.2-1089.1)

Natural Gas Vehicle (NGV) Technician Certification

The Virginia Department of Professional and Occupational Regulation (DPOR) will administer a program to certify NGV mechanics and technicians. For information on the current status of the program, see the DPOR Compressed Natural Gas Vehicle Mechanics Advisory Board website. (Reference Virginia Code 54.1-2355 through 54.1-2358)54.1-2358)

Alternative Fuel School Bus Regulations

The Virginia Board of Education may not unreasonably limit the authority of any local school division to purchase and use school buses powered by compressed natural gas (CNG) or other alternative fuels or convert its school buses to use CNG or other alternative fuels. (Reference Virginia Code 22.1-177)

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2016 Session - Proposed Legislation

HB-445

Extends tax credit for companies that create jobs related to advanced biofuel production or components needed for converting vehicles to operate on clean special fuels or advanced biofuels. Credit would be extended for tax years 2016 - 2018. Reference - HB445 Bill History, Reference - HB445 Bill Text

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2015 Session - Proposed Legislation

HB-1410

Amends the motor fuels tax in order to reduce the gasoline tax from 5.1% to 3.5% of the wholesale price. Leaves diesel at its current rate of 6% times the wholesale price of diesel fuel. Reference - HB1410 Bill History, Reference - HB1410 Bill Text

HB-1595

Amends the VA Alternative Fuel Conversion Fund to make it clear this is a grant program. Also clarifies that the maximum amount of grants that may be awarded for any single grant is $1 million. Reference - HB1595 Bill History, Reference - HB1595 Bill Text

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2014 Session - Proposed Legislation

HB-340

Amend alternative fuel vehicle conversion fund so that funds are available for local government agencies and local school districts. Reference - HB340 Bill History, Reference - HB340 Bill Text Passed on March 7 2014 - 100% progress

HB-341

Allows natural gas vehicles shall be allowed up to 2,000 lbs. additional weight exemption. Reference - HB341 Bill History, Reference - HB341 Bill Text 3/4/2014 enacted

HB-345

Amends the motor fuel tax so that the 3.5% and 5.1% sales tax is based on the average wholesale price of the alternative fuel and not gasoline. Reference - HB345 Bill History, Reference - HB345 Bill Text

HB-505

Relates to requirements for natural gas vehicles. Authorizes increased weight exemption of up to 2,000 lbs. and authorizes natural gas vehicles to operate on bridges and tunnels without restriction with respect to motor fuel stored onboard to power the vehicle. Reference - HB505 Bill History, Reference - HB505 Bill Text

HB-508

Tax credit for natural gas fueling infrastructure. The credit can be taken as an offset to taxes owed on CNG and LNG sold at fueling stations: 30% for most stations and 40% for stations located within 3 miles of Interstate 95. The maximum amount of credits is $1 million per year to be allocated on a pro rata basis if the level of claims exceeds $1 million. Credits apply to stations opened after Jan. 1, 2015 and are available for five years from the time the station is opened. Reference - HB508 Bill History, Reference - HB508 Bill Text Left in committee 2/12/2014

HB-516

Establishes certification requirements for persons who work on natural gas vehicles or persons who perform conversions. Provides ability to certify persons who have already passed examinations given by accredited organizations recognized by the state or certified or licensed in other states. Reference - HB516 Bill History, Reference - HB516 Bill Text Passed on April 7 2014 - 100% progress

HB-623

Amends the current $64 fee on certain vehicles to remove hybrid and alternative fuel vehicles. But it does include new language that would impose the $64 road usage fee on any motor vehicle that achieves a combined city/highway mileage rate of 40 miles per gallon (or miles per gallon equivalent) or greater.Reference - HB623 Bill History, Reference - HB623 Bill Text

HB-5002

Appropriations bill. Include language relating to the ability of the Dept. of General Services to provide public alternative fuel fueling at sites where it fuels its vehicles if public alternative fueling is not available within 10 miles and a private fuel provider operates such stations and decides the rates to charge. Reference - HB5002 Bill History, Reference - HB5002 Bill Text Enacted 6/23/14

SB-127

Relates to registration fee imposed on hybrid vehicles. Reference - SB127 Bill History, Reference - SB127 Bill Text Chaptered 2014-14; 2/27/2014

SB-505

Natural gas omnibus bill. Creates government fleet preference for NGVs so long as life cycle costs not greater than 10%; modifies weights and measure rules so that CNG and LNG are dispensed in GGE or DGE units - LNG only in DGE units; provides airport taxi preference for NGVs - head of the line; provides $25 million competitive grant program; allows NGV to operate on bridges and tunnels without restrictions; $10 million per/year toll exemption program. Substitute version is now out...need to review and update summary. Propane was added to the DGE provisions. Reference - SB505 Bill History, Reference - SB505 Bill Text Substitute offered 1/22/2014

SB-506

Repeals the $64 tax on hybrid vehicles. Reference - SB506 Bill History, Reference - SB506 Bill Text

2013 Session - Proposed Legislation

HB-1409

Establishes new tax rate on motor fuels that is to be based on a percentage of the cost of motor fuels. The initial rate is to be determined based on the average fuel prices and the current tax rate of 17.5 cents; so the percentage will be X: 17.5 cents divided by average fuel price = X% (e.g., 3.50 gasoline yields a tax rate of 5% because 17.5/$3.50 = 17.5 cents. The new rate or use of the percentage will begin in 2014. The gasoline tax will be based on average gasoline prices and diesel tax likewise on average diesel fuel prices. Alternative fuels will pay the diesel fuel tax so they actually should get a small break relative to gasoline. The bill also includes a surcharge of 2 cents on diesel fuel and liquid gaseous fuels used in trucks subject to IFTA. This surcharge would appear to extend to LNG but not CNG. Reference - HB-1409 Bill History, Reference - HB-1409 Bill Text Introduced on December 18 2012 - 25% progress, died in chamber

HB-1438

Like HB 1409 sets the tax rate on fuels in Virginia so that it rises or falls in future. In this case, it is tied to changes in the transportation services index as published by the US Department of Transportation. Also ties other fees and fuel surcharges to this index. Reference - HB-1438 Bill History, Reference - HB-1438 Bill Text Introduced on December 20 2012 - 25% progress, died in chamber

HB-1472

Also ties the motor fuel tax to the transportation services index. Much larger bill than HB 1438. Includes funding mechanism for transportation projects in certain counties and cities. Includes a new transportation infrastructure fee on fuels sold in Virginia at a rate of 5%. Reference - HB-1472 Bill History, Reference - HB-1472 Bill Text Introduced on December 31 2012 - 25% progress, died in chamber

HB-1500

Authorizes VA Dept. of General Services to open alternative fuel fueling station at its Richmond facility and provide fuel to the public if alternative fuel is not available to the public within 10 miles; fuel prices will be set by the private vendor that operates such station. Reference - HB-1500 Bill History, Reference - HB-1500 Bill Text Enrolled on March 13 2013 - 75% progress, died in chamber

HB-1677

Amends definition of motor fuel to drop gasoline and alternative fuels so that the only fuel subject to state excise tax is now diesel fuel. The other fuels would thereafter be subject to an increased sales and use tax. Reports indicated that legislation also would increase the registration fees on alternative fuels but that provision does not appear to be in this bill Reference - HB-1677 Bill History, Reference - HB-1677 Bill Text Introduced on January 7 2013 - 25% progress, died in chamber

HB-1878

Amends the hybrid and electric vehicle tax to increase the rate from $50 to $102, and provides for a refund of excise taxes paid by owners of such vehicles; amends the motor fuel taxes to add an additional tax that is based on 5% of the average wholesale price of gasoline less state and federal taxes; the additional tax also shall apply to alternative fuels, and diesel fuel. Reference - HB-1878 Bill History, Reference - HB-1878 Bill Text Introduced on January 8 2013 - 25% progress, died in chamber

HB-1888

Amends the fuel tax so that in future years it is increased year by a percentage that is tied to the increased in the producer price index. This rate would apply to gasoline, diesel fuel and alternative fuels. Would go into effect July 1, 2013. Reference - HB-1888 Bill History, Reference - HB-1888 Bill Text Introduced on January 8 2013 - 25% progress, died in chamber

HB-1944

Relates to safety inspections for converted electric vehicles; allows safety inspectors to charge not more than $40 for inspections. Reference - HB1944 Bill History, Reference - HB1944 Bill Text Signed by Governor 3/12/2013; Chapter 216

HJR-620

Directing the Joint Legislative Audit and Review Commission to study the efficiency and sufficiency of funding for transportation programs in the Commonwealth; one of the factors to consider is the impact of increased use of alternative fuels. Reference - HJR620 Bill History, Reference - HJR620 Bill Text Introduced on January 7 2013 - 25% progress, died in committee

HB-2063

Appears to be same as SB 717. Imposes an increase in the license tax on electric vehicles from $50 to $102 and provides that this also extends to hybrid electric vehicles but allows refunds for taxes paid on fuels used by such vehicles. The bill also would impose a surcharge of 5% on the cost of motor fuels in order to fund additional programs including transportation programs. Reference - HB2063 Bill History, Reference - HB2063 Bill Text Introduced on January 9 2013 - 25% progress, died in chamber

HB-2067

Makes minor changes to the Virginia Alternative Fuel Revolving Loan Fund, so that certain regulations are no longer necessary and instead guidelines can be issued. The funds are used by local governments.Reference - HB2067 Bill History, Reference - HB2067 Bill Text Introduced on January 9 2013 - 25% progress, died in chamber

HB-2179

Establishing and adjusting sources of revenue for appropriations of the Commonwealth and its localities. Makes several changes to sources of revenue of the Commonwealth: Establishes a five percent tax on motor fuels sales based on the statewide average wholesale price of a gallon of self-serve unleaded regular gasoline. The revenues would be distributed to the Highway Maintenance and Operating Fund, the Transportation Trust Fund, the Intercity Passenger Rail Operating and Capital Fund, and the localities to be used for transportation purposes; Increases the additional registration fee on electric vehicles from $50 to $102 and requires hybrid electric motor vehicles registered in the Commonwealth to pay this fee. However, owners of hybrid electric motor vehicles registered in the Commonwealth would be eligible for a refund of the new five percent tax on motor fuels sales; Prohibits the placement of tolls on existing roads in the Commonwealth without the approval of the General Assembly; Lowers individual income tax rates and changes the individual income tax structure, effective January 1, 2014. Income less than $5,000 would be taxed at a 0.75% rate, income over $5,000 and up to $17,000 would be taxed at a 4.5% rate, and income over $17,000 would continue to be taxed at a 5.75% rate; Repeals income tax credits for vehicle emissions testing equipment, clean-fuel vehicles, and biodiesel fuel producers effective for taxable years beginning on or after January 1, 2013; Eliminates the sales tax exemption currently extended to certain services, such as auto repairs, taxi and limousines, armored cars, travel, and transportation.Reference - HB2179 Bill History, Reference - HB2179 Bill Text Introduced on January 9 2013 - 25% progress, died in chamber

HB-2224

Increases the motor fuels tax to $0.275 and increases the total amount paid by large trucks to $0.31 per gallon if subject to and registered under IFTA. Reference - HB2224 Bill History, Reference - HB2224 Bill TextIntroduced on January 11 2013 - 25% progress, died in chamber

HB-2253

Imposes an increase in the license tax on electric vehicles from $50 to $102 and provides that this also extends to hybrid electric vehicles but allows refunds for taxes paid on fuels used by such vehicles. The bill also would impose a surcharge of 5% on the cost of motor fuels in order to fund additional programs including transportation programs. Reference - HB2253 Bill History, Reference - HB2253 Bill Text Introduced on January 15 2013 - 25% progress, died in chamber

HB-2285

Amends current excise taxes in order to specify the gasoline gallon equivalent rates for alternative fuels. The calculations subject alternative fuels to the gasoline tax (same rate as diesel in VA) and specify that 127 cubic feet of CNG pays the gasoline tax, each gallon of LNG pays 0.62 x the gasoline rate or 17.5 cents x 0.65 = 11.3 cents per LNG gallon. Surcharge tax on trucks also appears to be applied in this manner but the language is not really clear on this point. Reference - HB2285 Bill History, Reference - HB2285 Bill Text Introduced on January 16 2013 - 25% progress, died in committee

HB-2313

Amends the license registration fee to increase the rate from $50 to $100 for electric, hybrid vehicles and alternative fuel vehicles if they are not subject to the federal motor fuel excise taxes 26 USC 4041 or IFTA tax; NGVs are subject to the federal excise taxes, and IFTA. Reference - HB2313 Bill History, Reference - HB2313 Bill Text Passed House 2/5/2013; Passed Senate with Amendments; to conference committee; House & Senate Agree to Governors Changes 4/3/2013 / Passed on April 3 2013

HB-2333

Beginning 2014 adjusts the motor fuel excise tax for all fuels by a percentage that is tied to the increased in the US DOT transportation services index increase. This increase shall also apply to alternative fuels. Increased the license registration fee on electric vehicles or hybrid vehicles to $100. Also authorizes an additional 5% tax on fuels sold by wholesalers to retailers. Reference - HB2333 Bill History, Reference - HB2333 Bill Text Introduced on January 18 2013 - 25% progress, died in chamber

SB-700

Taxes on fuels; issuance of bonds. Makes the retail sale of gasoline, diesel fuel, and other fuels subject to the general 5% retail sales and use tax and reduces the fuels tax on such fuels by $0.05 per gallon from $0.175 per gallon to $0.125 per gallon. Under current law, the sale of fuels is exempt from the general retail sales and use tax, but fuels are subject to a fuels tax imposed at the rate of $0.175 per gallon. Of the net additional revenues generated each year under the bill, $250 million would be deposited into the Highway Maintenance and Operating Fund and the remainder would be deposited into the Highway Construction Projects Trust Fund created under the bill. Moneys deposited into the Highway Construction Projects Trust Fund would be used to finance or fund the construction, acquisition, reconstruction, or replacement of or improvements or additions to highway projects as specifically set forth in the general appropriation act to be financed or funded using moneys from the Fund. The bill also authorizes the issuance of up to $5 billion in bonds for such highway projects with the bonds and the interest thereon to be repaid from the net additional revenues generated by the bill and deposited into the Fund. The Commonwealth Transportation Board is charged with ensuring that of the revenues deposited into the Highway Construction Projects Trust Fund, over the long term, approximately 38% of such revenues would be used for projects in the Northern Virginia highway construction district, 31% for projects in the Hampton Roads highway construction district, and 31% for projects in all other highway construction districts in the Commonwealth. Reference - SB700 Bill History, Reference - SB700 Bill Text Introduced on October 23 2012 - 25% progress, died in committee

SB-717

Imposes an increase in the license tax on electric vehicles from $50 to $102 and provides that this also extends to hybrid electric vehicles but allows refunds for taxes paid on fuels used by such vehicles. The bill also would impose a surcharge of 5% on the cost of motor fuels in order to fund additional programs including transportation programs. Reference - SB717 Bill History, Reference - SB717 Bill Text Introduced on November 30 2012 - 25% progress, died in committee

SB-733

Establishes new motor fuel tax rates that take into account efficiency improvements. Complicated language appears to ensure that revenue does not go down as efficiency goes up, assuming that VMT remains constant or grows. Alternative fuel language is confusing. There are duplicative sentences covering liquid alternative fuels and one says that rate is gasoline rate and the other says its the diesel rate. Reference - SB733 Bill History, Reference - SB733 Bill Text Introduced on December 12 2012 - 25% progress, died in committee

SB-800

Budget Bill. Amends Chapter 3, 2012 Special Session I Acts of Assembly. Companion to HB 1500 Reference - SB800 Bill History, Reference - SB800 Bill Text Introduced on December 17 2012 - 25% progress, died in committee

SB-855

Establishes a new tax on sale of electric motor vehicle batteries ($10 per battery sold in VA), and also adjusts the motor fuel taxes for all fuels so that they are based on changes in miles traveled and total fuel consumed. Reference - SB855 Bill History, Reference - SB855 Bill Text Introduced on January 2 2013 - 25% progress, died in committee

SB-1102

Amends the criteria used to determine whether vehicle inspection exemption is available by lowering the MPG level from 50 to 48 miles per gallon. Reference - SB1102 Bill History, Reference - SB1102 Bill Text Signed by the Governor 3/20/2013

SB-1328

Increases the license registration fee for electric vehicles from $50 to $75. Also increases the motor fuel tax at 5.5% of the wholesale price of gasoline. Takes effect July 1, 2013. Reference - SB1328 Bill History, Reference - SB1328 Bill Text Introduced on January 18 2013 - 25% progress, died in committee

SB-1340

Increases the motor fuels tax to $0.225 per gallon until June 30, 2014 at which time it increases to $0.275 per gallon. Starting in 2015 the rate is increased by an amount tied to the increase in consumer price index. Fuel used by motor carriers would be subject to $0.035 surcharge. Reference - SB1340 Bill History, Reference - SB1340 Bill Text Introduced on January 18 2013 - 25% progress, died in committee

SB-1355

Appears to be companion to HB 2313. Revenues and appropriations of the Commonwealth. Makes several changes to the revenues collected by the Commonwealth, and the distribution of such revenues, as follows: The bill raises the registration fees for vehicles and trailers and designates these increased revenues for the Commonwealth Mass Transit Fund and the Intercity Passenger Rail Operating and Capital Fund. The bill raises the state sales and use tax from 4% to 4.8% and designates the increased revenues for the Commonwealth Transportation Fund. The bill establishes procedures for the collection of the state sales and use tax from remote sellers for sales made in the Commonwealth, contingent upon the federal government passing legislation authorizing such collection. In the event that such revenues are collected, a portion of the revenues will be allocated to the localities with a stipulation that some of the funds be used by the locality for transportation needs and a portion of the revenues will be deposited in the Transportation Trust Fund. The bill eliminates the statewide taxation of gasoline and blended fuel containing gasoline under the Virginia Fuels Act but leaves the current tax in place for other types of motor fuels. The bill raises the annual license fee for electric vehicles from $50 to $100 and imposes the fee on hybrid electric vehicles and alternative fuel vehicles. The bill repeals the application of the local sales and use tax to the sale of certain fuels used for domestic consumption, and replaces the revenue for the localities that imposed the sales and use tax with a portion of the new revenues generated by the bill. The bill also makes several technical changes related to the administration of these provisions. The provisions of the bill are effective July 1, 2013, except that the changes in the distribution of Fuels Act revenues related to the repeal of the tax on gasoline is effective July 1, 2014.Reference - SB1355 Bill History, Reference - SB1355 Bill Text Introduced on January 18 2013 - 25% progress, died in committee
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