23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-210-820
Lay-away and will-call sales
Official textlaw.lis.virginia.gov
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.
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Nearby sections (25 sections)
- 10-210-760 · Innovative high technology industries and research;…
- 10-210-761 · Innovative high technology industries; application of…
- 10-210-762 · Innovative high technology industries; application of…
- 10-210-763 · Innovative high technology industries; sales
- 10-210-764 · Innovative high technology industries; true object test
- 10-210-765 · Innovative high technology industries; specific activities
- 10-210-766 · (Repealed.)
- 10-210-770 · (Repealed.)
- 10-210-780 · Interstate and foreign commerce
- 10-210-790 · (Repealed.)
- 10-210-800 · Labels, tags and nameplates
- 10-210-810 · (Repealed.)
- 10-210-820 · Lay-away and will-call sales
- 10-210-830 · Leased departments
- 10-210-840 · Leases or rentals
- 10-210-850 · Liability of corporate and partnership officers; penalty
- 10-210-860 · Linen supply
- 10-210-870 · (Repealed.)
- 10-210-880 · Local sales and use taxes
- 10-210-890 · (Repealed.)
- 10-210-900 · (Repealed.)
- 10-210-910 · Maintenance contracts and warranty plans
- 10-210-920 · Manufacturing and processing
- 10-210-930 · Meals
- 10-210-940 · Medicines, drugs, eyeglasses, and related items