Form SUT 2A Virginia

Refund of Sales and Use Tax Application and Affidavit

Use this form to request a refund of Sales and Use Tax paid to DMV for a vehicle returned to the seller due to a mechanical defect or failure.

This document is a certification and application form for requesting a refund of Sales and Use Tax paid to the Virginia Department of Motor Vehicles (DMV) due to a mechanical defect or failure in a vehicle. The applicant or co-owner must affirm that all information provided is true, and certify that the documents presented are genuine and accurate. The form requires the applicant's name, social security number, company name or owner full legal name, FEIN or SSN, address, city, zip code, and vehicle identification number (VIN). The document also asks if the applicant is a dealer and provides instructions for completion and submission of the form. To be eligible for a refund, the vehicle must have been returned within 45 days of purchase due to a mechanical defect or failure not subject to the Virginia Motor Vehicle Warranty Enforcement Act, the purchase price must have been refunded, the title assigned to the seller accepting return of the vehicle, and the purchaser no longer possesses the vehicle. The form requires notarization and may take 7-9 weeks for processing.