[TurtleBoy]

Virginia has a 4.15% sales and use tax on vehicles. For leases it must be paid upfront (although it can be rolled into the lease) on the selling price of the vehicle rather than on the monthly payments or sum of monthly payments.

Edit: Correction, the taxable amount is the selling price + the dealer processing fee minus any rebates. For the dealer mentioned above that would be (69,925 + 579 - 1,250) * .0415 = $2,874.04.