3. Search

Categories

  1. All Categories
  2. Affordable Dwelling Unit-Purchase Program
  3. Affordable Dwelling Unit-Rental Program
  4. Affordable Dwelling Unit-Screening
  5. Affordable Multifamily Housing Loan Funding
  6. After-School FAQ
  7. Alert Loudoun
  8. Animal Services
  9. Animal Services - Ongoing Volunteer Program
  10. B&D Bonds - Performance
  11. B&D Bonds-Erosion & Sediment Control (E&S)
  12. B&D Bonds-General
  13. B&D Building & Development
  14. B&D Code Enforcement - Inspections
  15. Broadband Services
  16. Building & Development - Dedication Plats
  17. Building & Development - Other Subdivision Types
  18. Building & Development - Subdivision Help
  19. Building & Development - Virginia Stormwater Management Progam
  20. Business Tax - Administrative Appeals
  21. Business Tax - Business Professional and Occupational License (BPOL) Tax
  22. Business Tax - Business Tax Compliance
  23. Business Tax - Closing a Business Account
  24. Business Tax - Filing Procedures
  25. Business Tax - Going Out of Business
  26. Business Tax - Payment Information
  27. Business Tax - Transient Occupancy Tax
  28. Business Tax – Consumer Utility Tax
  29. Child Abuse and Neglect and Child Protective Services
  30. Circuit Court
  31. Clerk of the Circuit Court - Civil Cases
  32. Clerk of the Circuit Court - VJEFS
  33. Community Corrections
  34. Conservator / Guardian of Incapacitated Adults
  35. County Administrator
  36. Courts Complex Phase III Expansion
  37. Decedent's Estate
  38. Decedent's Real Estate
  39. Department of Mental Health, Substance Abuse & Developmental Services-Fees
  40. Domestic Relations
  41. Douglass Community Center Trip Camps
  42. Emergency Communications Center
  43. EMS Transport Reimbursement Program
  44. Federal & State Tax Forms
  45. Fire & Rescue
  46. Fire & Rescue - Fire Marshal
  47. Fire & Rescue - Insurance Services Office Inc. Ratings
  48. Guardian for Minors
  49. Guardian for Minors - Formal Qualification Process
  50. Guardian for Minors - Guardian for the Estate of a Minor
  51. Guardian for Minors - Guardian for the Person of a Minor
  52. Health & Human Services - DPCC Homebuyers After Settlement
  53. Health & Human Services - DPCC Homebuyers Application Process
  54. Health & Human Services - DPCC Homebuyers Eligibility
  55. Health & Human Services - DPCC Homebuyers Settlement
  56. Health & Human Services - DPCC Lenders Application Process
  57. Health & Human Services - DPCC Lenders Eligibility
  58. Health & Human Services - DPCC Lenders Settlement
  59. Health & Human Services - Family Services - Workforce Resource Center (WRC)
  60. Health & Human Services - Housing Choice Voucher Program
  61. Health & Human Services - PEG Homebuyers Application Process
  62. Health & Human Services - PEG Homebuyers Eligibility
  63. Health & Human Services - PEG Homebuyers Settlement
  64. Health & Human Services - PEG Lenders Application Process
  65. Health & Human Services - PEG Lenders Eligibility
  66. Health & Human Services - PEG Lenders Settlement
  67. Health Department - Alternative Onsite Septic Systems
  68. Health Department - Fluoride in Private Drinking Water Wells
  69. Health Department - Loudoun County Pandemic Response Plan
  70. Health Department - Lyme Disease
  71. Health Department - Private Water Wells in Limestone Geology Regions
  72. Health Department - Zika Virus
  73. Hidden Lane Landfill - Trichloroethylene (TCE)
  74. Homebuyer Information Guide
  75. Jury Service
  76. Land Development Customer Service Counter / File Room
  77. Land Records
  78. Loudoun County Tax Relief
  79. Mapping & Geographic Information
  80. Mental Health First Aid
  81. Office of Emergency Management - Special Events Planning
  82. Online Cable TV Complaint Form
  83. Operation Protect Livestock
  84. Planning - County Historic Districts
  85. Planning - Online Land Applications System
  86. PRCS Adult Day Center FAQ
  87. PRCS Pavilions
  88. Privacy Practices & Security Policy
  89. Probate Department - Testate Procedures
  90. Probate Department - Will Records & Research
  91. Public Affairs and Communications
  92. Real Estate Assessments - Affordable Dwelling Units
  93. Real Estate Assessments - Farm Buildings
  94. Real Estate Assessments - Land Use
  95. Real Estate Assessments - Mailing Address Change
  96. Real Estate Assessments - Notice
  97. Real Estate Assessments - Property Information
  98. Real Estate Assessments - Review and Appeals
  99. Real Estate Assessments - Taxes
  100. Real Estate Assessments - Valuation
  101. Report a Crime Online
  102. Road Renaming 2022-2023
  103. Road Renaming Business Assistance Program
  104. Roads and Transportation | Request Page FAQ
  105. Sheriff - Correctional Services
  106. Sheriff - False Alarm
  107. Sheriff's Office
  108. Sheriff's Office - Crime Reports
  109. Sheriff's Office - Financial Crimes - Check Fraud / Bad Checks
  110. Sheriff's Office - Financial Crimes - Construction Fraud
  111. Sheriff's Office - Financial Crimes - Credit Card Theft & Fraud
  112. Sheriff's Office - Financial Crimes - Embezzlement
  113. Sheriff's Office - Financial Crimes - Identity Theft
  114. Sheriff's Office - Financial Crimes - Theft by Deception or Scams (False Pretenses)
  115. Sheriff's Office - Traffic Incident Map
  116. Solid Waste Management - Business Recycling
  117. Solid Waste Management - Recycling Requirements
  118. Tax Relief for Disabled Veterans
  119. Testamentary Trustee
  120. Text to 911
  121. Transportation Services - Bicycle Locker Rental
  122. Transportation Services - Commuter Bus Service
  123. Transportation Services - Vanpooling
  124. Treasurer's Office - E-Billing
  125. Treasurer's Office - Online Tax Payment (Credit Cards)
  126. Treasurer's Office - Online Tax Payment (eChecks)
  127. Treasurer's Office - Real Estate Taxes
  128. Vehicle Personal Property Tax - All-Terrain Vehicles, Mopeds, Off-Road Motorcycles and Golf Carts
  129. Vehicle Personal Property Tax - Assessments
  130. Vehicle Personal Property Tax - Clean Special Fuel and Electric Vehicles
  131. Vehicle Personal Property Tax - Employees of Automobile Manufacturers Headquartered in Virginia
  132. Vehicle Personal Property Tax - Farm Use Vehicles and Trailers
  133. Vehicle Personal Property Tax - Forms & Filing Procedures
  134. Vehicle Personal Property Tax - Military / Diplomat
  135. Vehicle Personal Property Tax - Payment
  136. Vehicle Personal Property Tax - Personal Property Tax Relief
  137. Vehicle Personal Property Tax - Proration
  138. Vehicle Personal Property Tax - Student
  139. Vehicle Personal Property Tax - Uniformed Members of the Virginia Defense Force
  140. Vehicle Personal Property Tax - Vehicle Decals
  141. Vehicle Personal Property Tax - Volunteer / Auxiliary Member
  142. Vehicle Personal Property Tax – Vehicles Titled in the Name of a Trust
  143. Voter Registration & Elections
  144. Watershed Implementation Plan
  145. Will Records & Research
  146. Workforce Resource Center
  147. Zoning - Home Child Care
What are my tax obligations if I am an employee or family member of an auto manufacturer in the Commonwealth of Virginia that leases a vehicle classified as merchants' capital under Virginia Code?
The local tax treatment of vehicles leased to employees of automobile manufacturers headquartered in Virginia changed effective July 1, 2008. As of that date, vehicles of automotive manufacturers headquartered in Virginia leased by the manufacturer’s employee or employee’s family member are classified as merchants' capital. Since Loudoun County does not impose a tax on merchants' capital, these vehicles are not subject to local personal property tax in Loudoun and are not required to be registered with the Commissioner of the Revenue.

Show All Answers

1. What are my tax obligations if I am an employee or family member of an auto manufacturer in the Commonwealth of Virginia that leases a vehicle classified as merchants' capital under Virginia Code?