Virginia Code

Va. Code Ann. § 58.1-415 (2026)

When sales of tangible personal property deemed in the Commonwealth

✓ current as of May 2026

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Sales of tangible personal property are in the Commonwealth if such property is received in the Commonwealth by the purchaser. In the case of delivery by common carrier or other means of transportation, the place at which such property is ultimately received after all transportation has been completed shall be considered as the place at which such property is received by the purchaser. Direct delivery in the Commonwealth, other than for purposes of transportation, to a person or firm designated by a purchaser, constitutes delivery to the purchaser in the Commonwealth, and direct delivery outside the Commonwealth to a person or firm designated by the purchaser does not constitute delivery to the purchaser in the Commonwealth, regardless of where title passes, or other conditions of sale.

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

Notes of Decisions

Cited in 2 cases, 1988–2019 · leading case: Dep't of Taxation v. Westmoreland Coal Co., 366 S.E.2d 78 (Va. 1988).

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Dep't of Taxation v. Westmoreland Coal Co., 366 S.E.2d 78 (Va. 1988). · cites it 2× “048(a) (now Code § 58.1-415). As in other destination states, however, Virginia cannot apportion sales to itself unless it has taxing jurisdiction.”

The Corp. Exec. Bd. Co. v. Dept. of Taxation (Va. 2019). · cites it 2× “Code § 58.1-415. This approach, modeled on UDITPA § 16, is known as destination-based, or market-based, sourcing.”

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