Form Mvr-Cu - Motor Vehicle Repair Labor & Services Consumer'S Use Tax printable pdf download

Form Mvr-Cu - Motor Vehicle Repair Labor & Services Consumer'S Use Tax

Form MVR-CU

Motor Vehicle Repair Labor & Services (Repair Tax)

Consumer Use Tax Return

Who should file Form MVR-CU?

Generally, the Repair Tax is collected and remitted by businesses performing motor

vehicle repair services, even though the tax is imposed on the customer.

If you are a Provider of Repair Services and you collect the Repair Tax from your

customers, do NOT use the Form MVR-CU to submit the collected Repair Tax to the

Virginia Department of Taxation. Instead, use Form MVR-18, available for download in

the Business Forms Section of our website located at

However, if you purchased Repair Services in a member locality of a participating

authority and the applicable tax was not collected by the Provider who performed the

Repair Service, then you are required to remit the tax directly to TAX using Form

MVR-CU. No prior registration with TAX is required for taxpayers filing Form MVR-CU.

Form Mvr-Cu - Motor Vehicle Repair Labor & Services Consumer'S Use Tax