# Second-hand goods

Source: https://developer.avalara.com/avatax-for-vat/orj4055119696480/

# Second-hand goods

Learn how to specify second-hand goods in VAT transactions using the isGoodsSecondHand flag in AvaTax.

**Element type:** Suggested

**Endpoints/models used:** [LineItemModel](https://developer.avalara.com/api-reference/avatax/rest/v2/models/LineItemModel/)

Your integration should allow users to specify whether goods being sold in a VAT transaction are second hand (used). You can specify this using the `isGoodsSecondHand` flag in the [LineItemModel](https://developer.avalara.com/api-reference/avatax/rest/v2/models/LineItemModel/). AvaTax assumes that all goods are new by default unless this value is set to true. AvaTax will also calculate VAT on second-hand goods.

**Example**

```
{
  "lines": [
    {
      "number": "1",
      "quantity": 1,
      "amount": 15,
      "taxCode": "P0000000",
      "description": "Yarn",
      "discounted": false,
      "taxIncluded": true,
      "isGoodsSecondHand": true
    }
  ],
  ...
}
```