If a dealer's vehicle inventory includes parts and accessories, which of the following applies?

The correct answer indicates that parts and accessories included in a dealer's vehicle inventory can indeed be purchased without sales tax. This is particularly relevant in the context of Virginia's tax regulations, which allow certain dealers to buy inventory items without being charged sales tax. This tax exemption is designed to facilitate the sale of vehicles and related parts, making it more cost-effective for dealers to stock and sell these items to consumers.

When dealers acquire parts and accessories for resale, they typically do so under the premise that they will not incur sales tax on these purchases, assuming they hold a valid resale certificate. This allows them to maintain more competitive pricing for their customers.

Understanding this aspect of tax regulation is crucial for dealers to ensure compliance and leverage the financial benefits provided by such exemptions. While other choices may touch on various aspects related to sales and permits, they do not accurately reflect the prevailing tax rules concerning the purchase of parts and accessories for resale in Virginia.