23 Va. Admin. Code § 10-210-820

Current through Register Vol. 41, No. 8, December 2, 2024

Section 23VAC10-210-820 - Lay-away and will-call sales

A sale where delivery is conditional on payment of the amount due on the price of the sale is not completed until the amount due is received by the seller and is taxable when the property is delivered to the customer. For credit and installment sales, see 23VAC10-210-440.

23 Va. Admin. Code § 10-210-820

Derived from VR630-10-55; revised January 1, 1979; amended, eff. January 1, 1985.

Statutory Authority

§ 58.1-203 of the Code of Virginia.