Free Virginia Odometer Disclosure Bill of Sale
The federal Truth in Mileage Act (49 U.S.C. § 32705) requires a written odometer disclosure on every qualifying vehicle transfer. Vehicles 25 or more model years old (2001 and older as of 2026), those with a GVWR over 16,000 lbs, and new vehicles before first retail sale are exempt. In Virginia, the odometer disclosure is completed on Form VSA 24 (Secure Odometer Disclosure), and the 4.15% motor vehicle sales and use tax is assessed on the higher of the purchase price or the vehicle's book value.
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Virginia Odometer Disclosure Bill of Sale — What You Need to Know
Primary Form
Standard bill of sale
Agency
Virginia DMV
Virginia Department of Motor Vehicles
Primary ID Field
VIN
Sales Tax
0.0415%
Title Required
Yes
Inspection
Not required
Virginia Odometer Disclosure Sale — Step-by-Step Checklist
- Obtain Virginia Form VSA 24 (Secure Odometer Disclosure) from the Virginia DMV.
- Record the exact mileage at the time of sale on Form VSA 24.
- Select the correct certification: 'Actual mileage,' 'Exceeds mechanical limits (rollover),' or 'Not actual mileage (discrepancy known).'
- Both seller and buyer must sign and date Form VSA 24.
- The seller signs the back of the certificate of title to authorize the transfer.
- The buyer submits the signed title, Form VSA 24, and supporting documents to a Virginia DMV office and pays the 4.15% sales and use tax on the higher of the purchase price or book value.
- Retain copies of all documents for at least five years.
Common Pitfalls
- An 'as-is' clause does not waive the seller's federal odometer disclosure obligation under TIMA — Form VSA 24 is required regardless of any contract disclaimer.
- Virginia taxes the higher of the sale price or book value; understating mileage to inflate book value or understating the sale price to avoid tax are both detectable and constitute fraud.
- Confusing 'not actual mileage' with 'exceeds mechanical limits' is legally significant — use the rollover certification when the odometer has cycled past its maximum reading.
- Omitting Form VSA 24 on a non-exempt vehicle exposes the seller to federal criminal penalties of up to $10,000 and three years in prison.
- Civil liability for odometer fraud is treble actual damages with a statutory minimum of $1,500 per violation.
Virginia Odometer Disclosure Bill of Sale — FAQs
What is Virginia Form VSA 24 and is it required for every vehicle sale?
Form VSA 24 is Virginia's Secure Odometer Disclosure form. It is required for every transfer of a qualifying vehicle (not exempt under TIMA's age, weight, or new-vehicle rules) and must be signed by both seller and buyer. It is submitted to the Virginia DMV along with the title.
How is the 4.15% sales and use tax calculated in Virginia?
Virginia assesses the 4.15% motor vehicle sales and use tax on the higher of the actual purchase price or the vehicle's book value. This prevents tax avoidance through below-market declared prices.
Is a 2001 model-year vehicle exempt from odometer disclosure in Virginia?
Yes. The federal 25-year rule exempts vehicles with a model year of 2001 or earlier as of 2026 from TIMA's odometer disclosure requirement.
What penalties apply to odometer fraud in Virginia?
Federal criminal penalties include fines up to $10,000 and imprisonment up to three years. Civil liability allows the buyer to recover treble actual damages, with a statutory minimum of $1,500 per violation.
Can the buyer waive the odometer disclosure on a Virginia title transfer?
No. TIMA is a federal statute and cannot be waived by private agreement. Form VSA 24 must be completed regardless of any waiver language in a bill of sale or other contract.