58.1-415 - When sales of tangible personal property deemed in the Commonwealth. - Virginia Statutes

§ 58.1-415. When sales of tangible personal property deemed in theCommonwealth.

Sales of tangible personal property are in the Commonwealth if such propertyis received in the Commonwealth by the purchaser. In the case of delivery bycommon carrier or other means of transportation, the place at which suchproperty is ultimately received after all transportation has been completedshall be considered as the place at which such property is received by thepurchaser. Direct delivery in the Commonwealth, other than for purposes oftransportation, to a person or firm designated by a purchaser, constitutesdelivery to the purchaser in the Commonwealth, and direct delivery outsidethe Commonwealth to a person or firm designated by the purchaser does notconstitute delivery to the purchaser in the Commonwealth, regardless of wheretitle passes, or other conditions of sale.

(Code 1950, § 58-151.048; 1971, Ex. Sess., c. 171; 1981, c. 402; 1984, c.675.)