Frederick County, Virginia
Tonya Sibert, Commissioner of the Revenue
e-mail Business Division       e-mail Real Estate Division        e-mail Personal Property Division       e-mail Commissioner of the Revenue
Frederick Home


NOTIFICATION OF VEHICLE CHANGE FROM PERSONAL USE TO BUSINESS USE
Taxpayers must notify the Commissioner of the Revenue when a vehicle changes from Personal Use to Business Use.
A vehicle is designated as having “business use” when:
  • the vehicle is used over 50% of the time for business purposes OR
  • a business vehicle tax deduction (depreciation and other expenses) for the vehicle has been claimed on the federal income tax return of a business or individual by the filing of a:
  • Schedule C – Form 1040 / Profit or Loss from Business
  • Form 2106 – Employee Business Expenses, or
  • Form 4562 – Depreciation and Amortization Schedule
More information on determining whether a vehicle is used for business or nonbusiness purposes can be found on DMV’s website at www.dmv.state.va.us/webdoc/general/pptr/nonbusiness.asp.
Note that vehicles designated for “business use” do not qualify for Personal Property Tax Relief Act (PPTRA).
Account / Owner Information
Frederick County Personal Property Tax Account No. (if known):  
Primary Name on Account:  
  FIRST NAME LAST NAME Mid Int.
Contact Telephone No.:  
Email:  
Social Security No. or EIN:    
Vehicle Information
The following vehicle has changed from PERSONAL USE to BUSINESS USE
Effective Date:
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Make:  
Model:   Year:  
VIN:   Gross Weight: