Virginia regulations · Through 2026 Regular Session (effective July 1, 2026)

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

Where this section sits in the code

Title 23. Taxation
Agency 10. Department of Taxation
Chapter 210. Retail Sales and Use Tax

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.

Collected 2026-09-14T04:54:15Z. Source file · JSON

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