Applying for a Certificate of Registration

Persons or companies who rent motor vehicles to others within the Commonwealth for a period of less than 12 months must:

1. Submit a Motor Vehicle Rental Tax Application (RT-423) and a copy of your business license. (Required only if the locality requires the license.) There is no application fee.
2. DMV will review the application and, if approved, DMV assigns the customer a rental tax number. A certificate of registration is issued and mailed to the customer.
3. The certificate of registration must be conspicuously displayed at all times at the business location indicated on the certificate.

DMV offers three options for submitting applications for certificate of registration to collect the Virginia motor vehicle rental tax.

• Mail to:
  The Department of Motor Vehicles
  Rental Tax
  P. O. Box 27422
  Richmond, VA 23261
• Fax to:
  (804) 367-0233
• Visit any of our customer service centers