The Commonwealth currently draws from a number of revenue sources for transportation improvements, including:
- The Virginia Sales and Use Tax, a 5.3% tax assessed on all retail sales.
- The Virginia Motor Fuels Tax includes a tax on gasoline and diesel. The tax on Virginia gasoline can be broken down into 4 parts. They are broken down by cents per gallon: 19.89 - State Excise Tax, 2.50 - Other States Taxes/Fees. 22.39 - Total States Taxes/Fees and 40.79 - Total State plus Federal Excise Taxes (@18.4 cpg). The national average for the total state plus federal excise taxes is 48.08 (cents per gallon).
- Federal Aid Highway Grants, disbursed from the Federal Highway Trust Fund.
- The Motor Vehicle Sales and Use Tax, a vehicle tax assessed at 4.15% of the purchase price.