Section 390. Consignments

Latest version.

Tangible personal property consigned, delivered or entrusted to a dealer for the purpose of sale is taxable at the time of sale at retail. The tax must be collected in accordance with the definition of sales price in 23VAC10-210-4000 with no deduction for the amount of any consignment commission.

Historical Notes

Derived from VR630-10-25; revised January 1, 1979; amended, eff. July 1, 1993.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

                    
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