# Second-hand goods

Source: https://developer.avalara.com/vat-ecom/transactions/certification-requirements/second-hand-goods/

**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.

[![Closed](https://avalara-devdocs-prod.mcoutput.com/vat-ecom/Skins/Default/Stylesheets/Images/transparent.gif)View example](javascript:void\(0\);)

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