Motor vehicle sales and use tax; refund to purchaser.

Allows a purchaser to be refunded any motor vehicle sales and use tax paid if the vehicle is returned pursuant to the Virginia Motor Vehicle Warranty Act, or if the vehicle is returned within 45 days of purchase, and the purchase price is refunded, due to a mechanical defect or failure. The bill requires a person claiming the refund due to a mechanical defect or failure to submit an affidavit to the Commissioner of the Department of Motor Vehicles stating that the vehicle was returned due to a mechanical defect or failure, the purchase price was refunded, the title was assigned to the person accepting the return, and the purchaser no longer has possession of the vehicle.