$100 Tax on Vehicles Failing to Display Virginia License Plates

Requirements for Paying the $100 License Tax

The tax will be imposed on vehicles registered with Arlington County that have out of state license plates.

  • The enforcement of Virginia Vehicle registration requirements lies with the Department of Motor Vehicles.
  • The Commissioner of Revenue is charged with assessing the annual personal property tax and out-of-state tag tax.

The $100 license tax will be assessed and due annually.

Exemptions from the $100 License Tax

  • Taxpayers with Virginia plates
  • Taxpayers who have their vehicle titled and registered in Virginia within 30 days of moving here.
  • Owners of the following vehicles:
    • Active-Duty Military personnel and/or their spouses who have been exempted from the Personal Property tax.
    • Members of the U.S. Senate and Congress, taxicabs, and vehicles registered with the U.S. Department of State that have diplomatic license plates.
    • Those full-time students attending school in Virginia that have been exempted from Personal Property tax in Arlington. (Exception – if full-time students are gainfully employed — except in limited circumstances related to degree requirements of financial aid programs — they will be subject to the tag tax.

Other Situations

  • Full-time student living in Arlington using parents’ car with out-of-state plates: The vehicle owner (your parents) will not be exempt from the license tax if you have the car in Arlington for more than six months out of the year, or you’re attending school outside of Virginia.
  • Living in Arlington for a short time but want to register elsewhere: If you’re living in Arlington County for a short time, you still must register your car with the County and pay the full $100 license tax.  The vehicle personal property tax is a prorated tax, but the $100 license tax is not.

Virginia Code and Arlington County Ordinances

Residents to comply with these regulations based on the following:

  • VA code § 46.2-600
  • Arlington County Ordinance Section 27-11.2