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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.
Statutory Authority
§ 58.1-203 of the Code of Virginia.
Historical Notes
Derived from VR630-10-55; revised January 1, 1979; amended, eff. January 1, 1985.
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