Virginia does not publish a single official bill of sale form for private vehicle sales. The DMV accepts either a handwritten statement signed by both buyer and seller, or the Vehicle Price Certification (Form SUT 1) for vehicles more than five years old. Whichever version you use, the Virginia DMV bill of sale travels with the signed title and the Application for Certificate of Title and Registration (VSA 17A), and the buyer must file the package within 30 days of the sale.1Virginia Code Commission. Virginia Code Title 46.2 Chapter 6 Article 1 – Titling and Registration, Generally
When You Actually Need One
The DMV uses a bill of sale to verify the real purchase price so it can assess the 4.15% Sales and Use Tax. Virginia Code ยง 58.1-2405 gives the Commissioner authority to base the tax on evidence of the actual transaction price.2Virginia Code Commission. Virginia Code 58.1-2405 – Basis of Tax
A bill of sale matters most in these situations:
- The vehicle is more than five years old, so the DMV cannot rely on a recognized pricing guide.
- The vehicle is five years old or newer and sold for less than the guide value. The taxable amount cannot fall below the guide value minus a $1,500 allowance unless the buyer signs an affidavit, under penalty of perjury, stating the lower price reflects a genuine transaction.
- The sale price is well below market value, or the transfer is a gift.
- The back of the title lacks space to record the sale details.
- The vehicle is transferred for parts or salvage and a traditional title is unavailable.
Without written proof of the price, the DMV may tax the transfer based on full market value.
What to Put in a Handwritten Bill of Sale
The DMV defines an acceptable bill of sale as “a handwritten statement signed by the seller and purchaser or a Vehicle Price Certification signed by the seller or purchaser.”3Virginia Department of Motor Vehicles. Buying/Selling a Vehicle There is no required template, but the document needs enough detail to identify the vehicle, the parties, and the money that changed hands. Include:
- Full legal names and addresses of buyer and seller, matching their driver’s licenses.
- Vehicle year, make, model, body type, color, and full 17-character VIN.
- The title number from the current Virginia title.
- The odometer reading at the time of sale.
- The exact sale price in dollars, or the word “gift” if no money changed hands.
- The date of sale.
- Signatures from both buyer and seller.
Virginia does not require notarization of a bill of sale for a standard private sale. Every entry should be legible and match the title and registration card exactly. Mismatched VINs and misspelled names are the most common reasons paperwork gets rejected at the counter.
Using Form SUT 1 Instead
For vehicles more than five years old, the DMV provides Form SUT 1, the Vehicle Price Certification. It’s a one-page form covering the sale date, VIN, color, year, make, model, and body type, with a certification section where either the buyer or seller confirms the price.4Virginia Department of Motor Vehicles. Vehicle Price Certification
SUT 1 exists so the DMV can assess tax on a price that may not match any published valuation guide. If you’re buying or selling an older vehicle, downloading and completing this form ahead of time saves a step. You can use SUT 1 instead of a handwritten statement, or submit both.
How It Fits With the Title and VSA 17A
The bill of sale is one piece of the transfer package. The title carries most of the legal weight. On a Virginia title, the seller completes Section A on the front: prints and signs their name, enters the buyer’s name and address, records the odometer reading, writes the date of sale, and fills in the sale price. Every owner listed on the title must sign.3Virginia Department of Motor Vehicles. Buying/Selling a Vehicle
The buyer then completes Form VSA 17A, the Application for Certificate of Title and Registration. It collects owner information, vehicle details, lien information if there’s financing, an odometer statement, personal property tax relief eligibility, and insurance certification. You can download VSA 17A or pick one up at any customer service center.5Virginia Department of Motor Vehicles. Application for Certificate of Title and Registration
Federal and Virginia law require the seller to disclose the vehicle’s odometer reading at transfer. The mileage goes on the title in Section A, and the buyer repeats the same reading on the odometer statement of the VSA 17A. If the title lacks an odometer field, Virginia provides Form VSA 5, the Odometer Disclosure Statement.6Virginia Department of Motor Vehicles. Odometer Disclosure Statement
Tax and Fees the Bill of Sale Supports
Virginia charges 4.15% Sales and Use Tax on every vehicle title transfer, calculated on the purchase price or $75, whichever is greater. Even a $500 car carries a minimum $75 tax.7Virginia Department of Motor Vehicles. Motor Vehicle Sales and Use Tax
The DMV also collects a $15 titling fee for an original title.8Virginia Department of Motor Vehicles. DMV Fees
Gifts and Other Exempt Transfers
Some transfers are fully exempt from the SUT. A gift to a spouse, son, daughter, or parent qualifies. Gifts to a child or parent cannot include an unpaid loan balance the recipient takes over; only spousal gifts get that exception. Vehicles inherited from a deceased owner and transferred to a spouse or heir are also exempt.9Virginia Code Commission. Virginia Code 58.1-2403 – Exemptions
In any of these situations, the buyer files Form SUT 3 (Purchaser’s Statement of Tax Exemption) and writes “gift” as the sale price on the title. The bill of sale should also show “gift” rather than a dollar amount.
Submitting the Paperwork
Buyers have three ways to get the package to the DMV. The fastest is visiting a customer service center in person, where an agent reviews everything, collects the tax and fees, and starts the title process on the spot. Some locations offer a drop-off option: leave the documents at the counter and pick up the finished title in three to five business days.10Virginia Department of Motor Vehicles. Title Your Vehicle or Trailer
For mail submissions, send the signed title, VSA 17A, the bill of sale or SUT 1, SUT 3 if you’re claiming an exemption, and a check or money order for the tax and fees to:
USPS: Virginia DMV, Titling Department, P.O. Box 27412, Richmond, VA 23269
UPS or FedEx: Virginia DMV, Titling Department, 2300 West Broad St, Richmond, VA 2326911Virginia Department of Motor Vehicles. Submit Titling and Registration Applications by Mail
Mail processing takes longer than in-person visits, and the DMV does not publish a guaranteed turnaround. Build in extra time. Remember the 30-day deadline for filing the title application runs from the date of sale, not the date you mail the envelope.
VSA 70 Is Not a Bill of Sale
Some online guides label Form VSA 70 as Virginia’s bill of sale. It isn’t. VSA 70 is a Power of Attorney that lets someone else sign title and registration documents on the owner’s behalf. It has no fields for a purchase price and does not prove a sale. Use a handwritten statement, the SUT 1, or both.12Virginia Department of Motor Vehicles. Power of Attorney to Sign for Owner When Registering and/or Transferring Ownership of a Motor Vehicle