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    <description>Preconceived sale is an interstate sale, not a stock transfer, and is taxable where goods moved to another state are sold pursuant to orders existing before movement. A key indicium is splitting a consignment and removing goods in accordance with orders received prior to transfer; such pre existing orders convert what appears as stock transfer into a taxable interstate sale.</description>
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      <description>Preconceived sale is an interstate sale, not a stock transfer, and is taxable where goods moved to another state are sold pursuant to orders existing before movement. A key indicium is splitting a consignment and removing goods in accordance with orders received prior to transfer; such pre existing orders convert what appears as stock transfer into a taxable interstate sale.</description>
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      <law>VAT / Sales Tax</law>
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