58.1-604.3 - Exemptions.
§ 58.1-604.3. Exemptions.
The use tax imposed by this section shall not apply to any property broughtinto this Commonwealth by a resident of another state, if such state does notimpose a similar use tax on Virginia contractors, nor shall the tax apply tothe use in this Commonwealth of any motor vehicle, machine or machinerypreviously purchased at retail for use in another state and actually placedinto substantial use in another state before being brought, imported orcaused to be brought into this Commonwealth by the owner thereof for use inconstructing or repairing its own buildings, structures or other property.
(1988, c. 379.)