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Bill of Sale

Massachusetts Bill of Sale for Bookkeeping Service Assets

Create a compliant Massachusetts Bill of Sale for your bookkeeping firm. Protect your business from liability and comply with MA-specific data privacy laws.

By The PaperForge Editorial Team·Last updated June 8, 2026
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Transferring bookkeeping assets in Massachusetts requires more than a handshake. Whether you are selling your general ledger software, high-speed scanners, or your entire book of business, you must... Read more

Customize your Bill of Sale

12 fields · Takes about 2 minutes

Parties
Sale Details

Include make, model, serial number, condition, and any accessories.

$
Signatures

Provide details as applicable.

Bill of Sale

Legal Document

Seller

[seller_name]

Buyer

[buyer_name]

Item Description

[item_description]
Condition:—
Sale Price—
Date of Sale—

1. Description of Property

The Seller hereby sells, transfers, assigns, and conveys to the Buyer, and the Buyer hereby purchases and accepts from the Seller, the following described personal property (the "Property"): [item_description]. The Buyer acknowledges that the Buyer has had a full and adequate opportunity to inspect the Property prior to the execution of this Agreement and accepts the Property in its current condition as described herein.

2. Purchase Price

The total purchase price for the Property is [sale_price] (the "Purchase Price"), payable in full by the Buyer to the Seller on or before the Sale Date. The Buyer and Seller acknowledge and agree that the Purchase Price represents the fair and agreed-upon value of the Property as negotiated between the Parties at arm's length. Upon receipt of the Purchase Price in full, the Seller shall be deemed to have been fully compensated for the sale, transfer, and conveyance of the Property, and the Seller shall have no further right, title, or interest in or to the Property or the Purchase Price.

3. Warranties and Representations

The Seller hereby represents and warrants to the Buyer that: (a) the Seller is the sole and lawful owner of the Property and has full right, power, and authority to sell, transfer, and convey the Property to the Buyer; (b) the Property is free and clear of all liens, encumbrances, security interests, pledges, claims, charges, and restrictions of any kind whatsoever; (c) the Seller has not previously sold, transferred, assigned, pledged, or otherwise encumbered the Property or any interest therein to any other person or entity; and (d) the Seller will defend the Buyer's title to the Property against any and all claims and demands of any person or entity claiming an interest therein.

4. Transfer of Title

Upon execution of this Agreement and receipt of the Purchase Price in full, the Seller hereby irrevocably transfers, assigns, and conveys to the Buyer all of the Seller's right, title, and interest in and to the Property, free and clear of all liens, encumbrances, and claims of any kind. Title to and risk of loss of the Property shall pass from the Seller to the Buyer upon the execution of this Agreement and payment of the Purchase Price. From and after the transfer of title, the Buyer shall be solely responsible for the Property, including its care, maintenance, insurance, and all risks of loss, damage, theft, or destruction. The Seller agrees to execute and deliver to the Buyer any and all additional documents, instruments, or certificates as may be reasonably necessary or appropriate to evidence or effectuate the transfer of title to the Property.

5. Governing Law and Miscellaneous

5.1 Governing Law. This Agreement shall be governed by, and construed and enforced in accordance with, the laws of the state in which the transaction is consummated, without regard to its conflict of laws principles. 5.2 Entire Agreement. This Agreement constitutes the entire agreement between the Parties with respect to the subject matter hereof and supersedes all prior and contemporaneous agreements, understandings, negotiations, and discussions, whether oral or written, between the Parties relating to the sale and purchase of the Property. 5.3 Severability. If any provision of this Agreement is held to be invalid, illegal, or unenforceable by a court of competent jurisdiction, such invalidity, illegality, or unenforceability shall not affect any other provision of this Agreement, and the remaining provisions shall continue in full force and effect. 5.4 Amendment. This Agreement may not be amended, modified, or supplemented except by a written instrument signed by both Parties. 5.5 Counterparts. This Agreement may be executed in counterparts, each of which shall be deemed an original and all of which together shall constitute one and the same instrument. 5.6 Binding Effect. This Agreement shall be binding upon and shall inure to the benefit of the Parties and their respective heirs, executors, administrators, legal representatives, successors, and assigns.

Additional Details

Confirm all sensitive client data (GLBA and 201 CMR 17.00 compliant) has been scrubbed if transferring hardware?: [asset data compliance status]
Description of Items (Include serial numbers for scanners, software license keys, or specific accounts receivable ledgers):

[detailed asset inventory]

Include 'As-Is' disclaimer to limit liability under MA Consumer Protection Act?: [ma chapter 93a disclaimer]
List any outstanding liens or UCC filings against these bookkeeping assets (or type 'None'): [liens encumbrances disclosure]

IN WITNESS WHEREOF, the Parties have executed this Bill of Sale as of the date first written above, each acknowledging receipt of a copy of this Agreement.

Seller

Name: Seller

Date: ___________________

Buyer

Name: Buyer

Date: ___________________

Bill of Sale

Legal Document

Seller

[seller_name]

Buyer

[buyer_name]

Item Description

[item_description]
Condition:—
Sale Price—
Date of Sale—

1. Description of Property

The Seller hereby sells, transfers, assigns, and conveys to the Buyer, and the Buyer hereby purchases and accepts from the Seller, the following described personal property (the "Property"): [item_description]. The Buyer acknowledges that the Buyer has had a full and adequate opportunity to inspect the Property prior to the execution of this Agreement and accepts the Property in its current condition as described herein.

2. Purchase Price

The total purchase price for the Property is [sale_price] (the "Purchase Price"), payable in full by the Buyer to the Seller on or before the Sale Date. The Buyer and Seller acknowledge and agree that the Purchase Price represents the fair and agreed-upon value of the Property as negotiated between the Parties at arm's length. Upon receipt of the Purchase Price in full, the Seller shall be deemed to have been fully compensated for the sale, transfer, and conveyance of the Property, and the Seller shall have no further right, title, or interest in or to the Property or the Purchase Price.

3. Warranties and Representations

The Seller hereby represents and warrants to the Buyer that: (a) the Seller is the sole and lawful owner of the Property and has full right, power, and authority to sell, transfer, and convey the Property to the Buyer; (b) the Property is free and clear of all liens, encumbrances, security interests, pledges, claims, charges, and restrictions of any kind whatsoever; (c) the Seller has not previously sold, transferred, assigned, pledged, or otherwise encumbered the Property or any interest therein to any other person or entity; and (d) the Seller will defend the Buyer's title to the Property against any and all claims and demands of any person or entity claiming an interest therein.

4. Transfer of Title

Upon execution of this Agreement and receipt of the Purchase Price in full, the Seller hereby irrevocably transfers, assigns, and conveys to the Buyer all of the Seller's right, title, and interest in and to the Property, free and clear of all liens, encumbrances, and claims of any kind. Title to and risk of loss of the Property shall pass from the Seller to the Buyer upon the execution of this Agreement and payment of the Purchase Price. From and after the transfer of title, the Buyer shall be solely responsible for the Property, including its care, maintenance, insurance, and all risks of loss, damage, theft, or destruction. The Seller agrees to execute and deliver to the Buyer any and all additional documents, instruments, or certificates as may be reasonably necessary or appropriate to evidence or effectuate the transfer of title to the Property.

5. Governing Law and Miscellaneous

5.1 Governing Law. This Agreement shall be governed by, and construed and enforced in accordance with, the laws of the state in which the transaction is consummated, without regard to its conflict of laws principles. 5.2 Entire Agreement. This Agreement constitutes the entire agreement between the Parties with respect to the subject matter hereof and supersedes all prior and contemporaneous agreements, understandings, negotiations, and discussions, whether oral or written, between the Parties relating to the sale and purchase of the Property. 5.3 Severability. If any provision of this Agreement is held to be invalid, illegal, or unenforceable by a court of competent jurisdiction, such invalidity, illegality, or unenforceability shall not affect any other provision of this Agreement, and the remaining provisions shall continue in full force and effect. 5.4 Amendment. This Agreement may not be amended, modified, or supplemented except by a written instrument signed by both Parties. 5.5 Counterparts. This Agreement may be executed in counterparts, each of which shall be deemed an original and all of which together shall constitute one and the same instrument. 5.6 Binding Effect. This Agreement shall be binding upon and shall inure to the benefit of the Parties and their respective heirs, executors, administrators, legal representatives, successors, and assigns.

Additional Details

Confirm all sensitive client data (GLBA and 201 CMR 17.00 compliant) has been scrubbed if transferring hardware?: [asset data compliance status]
Description of Items (Include serial numbers for scanners, software license keys, or specific accounts receivable ledgers):

[detailed asset inventory]

Include 'As-Is' disclaimer to limit liability under MA Consumer Protection Act?: [ma chapter 93a disclaimer]
List any outstanding liens or UCC filings against these bookkeeping assets (or type 'None'): [liens encumbrances disclosure]

IN WITNESS WHEREOF, the Parties have executed this Bill of Sale as of the date first written above, each acknowledging receipt of a copy of this Agreement.

Seller

Name: Seller

Date: ___________________

Buyer

Name: Buyer

Date: ___________________

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Customize your Bill of Sale

12 fields · Takes about 2 minutes

Parties
Sale Details

Include make, model, serial number, condition, and any accessories.

$
Signatures

Provide details as applicable.

Bill of Sale

Legal Document

Seller

[seller_name]

Buyer

[buyer_name]

Item Description

[item_description]
Condition:—
Sale Price—
Date of Sale—

1. Description of Property

The Seller hereby sells, transfers, assigns, and conveys to the Buyer, and the Buyer hereby purchases and accepts from the Seller, the following described personal property (the "Property"): [item_description]. The Buyer acknowledges that the Buyer has had a full and adequate opportunity to inspect the Property prior to the execution of this Agreement and accepts the Property in its current condition as described herein.

2. Purchase Price

The total purchase price for the Property is [sale_price] (the "Purchase Price"), payable in full by the Buyer to the Seller on or before the Sale Date. The Buyer and Seller acknowledge and agree that the Purchase Price represents the fair and agreed-upon value of the Property as negotiated between the Parties at arm's length. Upon receipt of the Purchase Price in full, the Seller shall be deemed to have been fully compensated for the sale, transfer, and conveyance of the Property, and the Seller shall have no further right, title, or interest in or to the Property or the Purchase Price.

3. Warranties and Representations

The Seller hereby represents and warrants to the Buyer that: (a) the Seller is the sole and lawful owner of the Property and has full right, power, and authority to sell, transfer, and convey the Property to the Buyer; (b) the Property is free and clear of all liens, encumbrances, security interests, pledges, claims, charges, and restrictions of any kind whatsoever; (c) the Seller has not previously sold, transferred, assigned, pledged, or otherwise encumbered the Property or any interest therein to any other person or entity; and (d) the Seller will defend the Buyer's title to the Property against any and all claims and demands of any person or entity claiming an interest therein.

4. Transfer of Title

Upon execution of this Agreement and receipt of the Purchase Price in full, the Seller hereby irrevocably transfers, assigns, and conveys to the Buyer all of the Seller's right, title, and interest in and to the Property, free and clear of all liens, encumbrances, and claims of any kind. Title to and risk of loss of the Property shall pass from the Seller to the Buyer upon the execution of this Agreement and payment of the Purchase Price. From and after the transfer of title, the Buyer shall be solely responsible for the Property, including its care, maintenance, insurance, and all risks of loss, damage, theft, or destruction. The Seller agrees to execute and deliver to the Buyer any and all additional documents, instruments, or certificates as may be reasonably necessary or appropriate to evidence or effectuate the transfer of title to the Property.

5. Governing Law and Miscellaneous

5.1 Governing Law. This Agreement shall be governed by, and construed and enforced in accordance with, the laws of the state in which the transaction is consummated, without regard to its conflict of laws principles. 5.2 Entire Agreement. This Agreement constitutes the entire agreement between the Parties with respect to the subject matter hereof and supersedes all prior and contemporaneous agreements, understandings, negotiations, and discussions, whether oral or written, between the Parties relating to the sale and purchase of the Property. 5.3 Severability. If any provision of this Agreement is held to be invalid, illegal, or unenforceable by a court of competent jurisdiction, such invalidity, illegality, or unenforceability shall not affect any other provision of this Agreement, and the remaining provisions shall continue in full force and effect. 5.4 Amendment. This Agreement may not be amended, modified, or supplemented except by a written instrument signed by both Parties. 5.5 Counterparts. This Agreement may be executed in counterparts, each of which shall be deemed an original and all of which together shall constitute one and the same instrument. 5.6 Binding Effect. This Agreement shall be binding upon and shall inure to the benefit of the Parties and their respective heirs, executors, administrators, legal representatives, successors, and assigns.

Additional Details

Confirm all sensitive client data (GLBA and 201 CMR 17.00 compliant) has been scrubbed if transferring hardware?: [asset data compliance status]
Description of Items (Include serial numbers for scanners, software license keys, or specific accounts receivable ledgers):

[detailed asset inventory]

Include 'As-Is' disclaimer to limit liability under MA Consumer Protection Act?: [ma chapter 93a disclaimer]
List any outstanding liens or UCC filings against these bookkeeping assets (or type 'None'): [liens encumbrances disclosure]

IN WITNESS WHEREOF, the Parties have executed this Bill of Sale as of the date first written above, each acknowledging receipt of a copy of this Agreement.

Seller

Name: Seller

Date: ___________________

Buyer

Name: Buyer

Date: ___________________

Bill of Sale

Legal Document

Seller

[seller_name]

Buyer

[buyer_name]

Item Description

[item_description]
Condition:—
Sale Price—
Date of Sale—

1. Description of Property

The Seller hereby sells, transfers, assigns, and conveys to the Buyer, and the Buyer hereby purchases and accepts from the Seller, the following described personal property (the "Property"): [item_description]. The Buyer acknowledges that the Buyer has had a full and adequate opportunity to inspect the Property prior to the execution of this Agreement and accepts the Property in its current condition as described herein.

2. Purchase Price

The total purchase price for the Property is [sale_price] (the "Purchase Price"), payable in full by the Buyer to the Seller on or before the Sale Date. The Buyer and Seller acknowledge and agree that the Purchase Price represents the fair and agreed-upon value of the Property as negotiated between the Parties at arm's length. Upon receipt of the Purchase Price in full, the Seller shall be deemed to have been fully compensated for the sale, transfer, and conveyance of the Property, and the Seller shall have no further right, title, or interest in or to the Property or the Purchase Price.

3. Warranties and Representations

The Seller hereby represents and warrants to the Buyer that: (a) the Seller is the sole and lawful owner of the Property and has full right, power, and authority to sell, transfer, and convey the Property to the Buyer; (b) the Property is free and clear of all liens, encumbrances, security interests, pledges, claims, charges, and restrictions of any kind whatsoever; (c) the Seller has not previously sold, transferred, assigned, pledged, or otherwise encumbered the Property or any interest therein to any other person or entity; and (d) the Seller will defend the Buyer's title to the Property against any and all claims and demands of any person or entity claiming an interest therein.

4. Transfer of Title

Upon execution of this Agreement and receipt of the Purchase Price in full, the Seller hereby irrevocably transfers, assigns, and conveys to the Buyer all of the Seller's right, title, and interest in and to the Property, free and clear of all liens, encumbrances, and claims of any kind. Title to and risk of loss of the Property shall pass from the Seller to the Buyer upon the execution of this Agreement and payment of the Purchase Price. From and after the transfer of title, the Buyer shall be solely responsible for the Property, including its care, maintenance, insurance, and all risks of loss, damage, theft, or destruction. The Seller agrees to execute and deliver to the Buyer any and all additional documents, instruments, or certificates as may be reasonably necessary or appropriate to evidence or effectuate the transfer of title to the Property.

5. Governing Law and Miscellaneous

5.1 Governing Law. This Agreement shall be governed by, and construed and enforced in accordance with, the laws of the state in which the transaction is consummated, without regard to its conflict of laws principles. 5.2 Entire Agreement. This Agreement constitutes the entire agreement between the Parties with respect to the subject matter hereof and supersedes all prior and contemporaneous agreements, understandings, negotiations, and discussions, whether oral or written, between the Parties relating to the sale and purchase of the Property. 5.3 Severability. If any provision of this Agreement is held to be invalid, illegal, or unenforceable by a court of competent jurisdiction, such invalidity, illegality, or unenforceability shall not affect any other provision of this Agreement, and the remaining provisions shall continue in full force and effect. 5.4 Amendment. This Agreement may not be amended, modified, or supplemented except by a written instrument signed by both Parties. 5.5 Counterparts. This Agreement may be executed in counterparts, each of which shall be deemed an original and all of which together shall constitute one and the same instrument. 5.6 Binding Effect. This Agreement shall be binding upon and shall inure to the benefit of the Parties and their respective heirs, executors, administrators, legal representatives, successors, and assigns.

Additional Details

Confirm all sensitive client data (GLBA and 201 CMR 17.00 compliant) has been scrubbed if transferring hardware?: [asset data compliance status]
Description of Items (Include serial numbers for scanners, software license keys, or specific accounts receivable ledgers):

[detailed asset inventory]

Include 'As-Is' disclaimer to limit liability under MA Consumer Protection Act?: [ma chapter 93a disclaimer]
List any outstanding liens or UCC filings against these bookkeeping assets (or type 'None'): [liens encumbrances disclosure]

IN WITNESS WHEREOF, the Parties have executed this Bill of Sale as of the date first written above, each acknowledging receipt of a copy of this Agreement.

Seller

Name: Seller

Date: ___________________

Buyer

Name: Buyer

Date: ___________________

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Why You Need This Bill of Sale

Transferring bookkeeping assets in Massachusetts requires more than a handshake. Whether you are selling your general ledger software, high-speed scanners, or your entire book of business, you must mitigate industry-specific risks like data breach liability and errors in financial records. This document ensures compliance with the Massachusetts Consumer Protection Act (Chapter 93A) and the Statute of Frauds (Mass. Gen. Laws ch. 106, § 2-201) for sales over $500. By defining clear transfer boundaries and include 'as-is' disclaimers, you protect yourself from future claims regarding accounts receivable accuracy or payroll discrepancies.

Transfer of Ownership Rules

What This Bill of Sale Documents

Beyond the standard bill of sale sections, this template adds fields specific to Bookkeeping Service Owner:

+Confirm all sensitive client data (GLBA and 201 CMR 17.00 compliant) has been scrubbed if transferring hardware?
+Description of Items (Include serial numbers for scanners, software license keys, or specific accounts receivable ledgers)
+Include 'As-Is' disclaimer to limit liability under MA Consumer Protection Act?
+List any outstanding liens or UCC filings against these bookkeeping assets (or type 'None')

A Bill of Sale serves the core legal purpose of providing proof of the transfer of ownership of an item from the seller to the buyer. It formalizes the transaction and fulfills the legal need for documentation of the sale, aiding in preventing disputes over ownership and clarifying the terms and conditions agreed upon by the parties involved.

Transaction Risks This Document Prevents

Errors in financial records

Use of engagement letters that specify the scope of services, including limitations on responsibility for financial errors.

Data breaches

Incorporation of confidentiality agreements and data protection clauses that stipulate security measures and limit liability in case of breaches.

Liability for tax mistakes

Include disclaimers in contracts that clearly outline the bookkeeper's role in tax documentation and require client sign-off for tax-related tasks.

Non-compliance with industry standards

Adoption of standard service agreements that include compliance with industry standards and regular professional development clauses.

Sales & Transfer Law in Massachusetts

Mass. Gen. Laws ch. 106, § 2-201 — This is Massachusetts' version of the Uniform Commercial Code's Statute of Frauds for the sale of goods. It requires contracts for the sale of goods priced at $500 or more to be in writing to be enforceable, but includes state-specific variations in terms of exceptions and interpretations.

What Makes a Bill of Sale Legally Valid

For this bill of sale to be legally valid:

  • +Both parties must accurately identify and include contact information.
  • +The bill of sale must include a detailed description of the item being sold.
  • +Purchase price and payment terms must be clearly stated.
  • +Required signatures must be present. Signatures of both the buyer and the seller are generally required, and sometimes that of a witness or notary, as per state law.
  • +The document may need to be notarized or witnessed, especially for high-value transactions or specific state requirements.

Common mistakes to avoid:

  • !Omitting detailed description of the item sold, leading to ambiguity in what was transferred.
  • !Failing to specify the purchase price or terms of payment, which can result in disputes over payment expectations.
  • !Not ensuring the seller's lawful ownership and ability to transfer the item, which can complicate legality of ownership transfer.
  • !Ignoring state-specific requirements for witnessing or notarization, resulting in unenforceability.
  • !Using an incomplete or unclear language that does not encapsulate all the terms agreed upon by both parties.

Massachusetts-Specific Provisions to Watch

  • +Massachusetts Data Privacy Law (M.G.L. ch. 93H) imposes specific data protection requirements.
  • +Chapter 40B for affordable housing, affecting real estate development contracts.
  • +No general commercial lien statute akin to the UCC lien, but has specific mechanic and materialmen's lien laws under M.G.L. ch. 254.
  • +Massachusetts Uniform Probate Code affects the administration of estates and may impact business succession planning.
  • +Specific environmental regulations affecting business due diligence and liability, such as the Massachusetts Environmental Policy Act (MEPA).

Regulations Bookkeeping Service Owner Must Know

IRS Circular 230

Governs the practice of tax professionals before the IRS. While primarily targeting tax preparers, it is relevant to bookkeepers involved in tax matters, ensuring compliance with ethical standards.

Enforced by Internal Revenue Service (IRS)

Gramm-Leach-Bliley Act (GLBA)

Requires financial service providers to protect consumer financial information through appropriate data security programs, applicable to bookkeeping services handling sensitive financial data.

Enforced by Federal Trade Commission (FTC)

FTC Safeguards Rule

Part of the GLBA, requires financial institutions to implement security measures to protect customer information, which is applicable to bookkeeping services handling financial data.

Enforced by Federal Trade Commission (FTC)

State Data Breach Notification Laws

Almost all states have laws requiring businesses to notify individuals of data breaches involving personal information. Bookkeeping services, holding sensitive financial data, must comply with these laws.

Enforced by State Governments

State Professional Licensing Regulations

Some states may require bookkeeping companies to register or meet specific requirements, similar to business registrant obligations for maintaining professional standards.

Enforced by State Governments

Licensing & Insurance for Bookkeeping Service Owner

  • +No federal license specifically for bookkeeping, but optional certifications such as Certified Bookkeeper (CB) by the American Institute of Professional Bookkeepers (AIPB) or licenses required if offering tax preparation services (e.g., PTIN from IRS).

Recommended coverage: Professional Liability Insurance (E&O) · General Liability Insurance · Cyber Liability Insurance

Contract Pitfalls Specific to Bookkeeping Service Owner

  • !Defining the scope of services—Clients often misunderstand the specific tasks a bookkeeper will perform, leading to disputes.
  • !Limitation of liability—Setting clear boundaries on what the bookkeeper is liable for if an error occurs.
  • !Confidentiality obligations—Ensuring both parties agree on what constitutes confidential information and how it will be protected.
  • !Data security responsibilities—Establishing who is responsible for implementing data security measures and managing breaches.
  • !Payment terms—Clarifying payment schedules, late fees, and procedures for non-payment scenarios.

Frequently Asked Questions

01

How does Massachusetts law handle the sale of bookkeeping software or client lists?

In Massachusetts, under M.G.L. ch. 106, § 2-201, any sale of goods or business assets exceeding $500 must be in writing. For bookkeeping owners, this Bill of Sale must also account for the Massachusetts Data Privacy Law (M.G.L. ch. 93H) if the hardware or digital assets being sold contain sensitive financial data.

02

Does this Bill of Sale include protection against future liability for tax errors?

While a Bill of Sale transfers ownership, as a bookkeeping service owner governed by IRS Circular 230, you should use this document's ‘Warranties and Disclaimers’ section to state the item is sold 'as-is.' This clarifies that you are not providing ongoing warranties for past reconciliation or tax documentation accuracy once the asset is transferred.

03

Are non-compete clauses allowed in a Massachusetts Bill of Sale when selling a book of business?

Under the 2018 Massachusetts Noncompete Agreement Act (M.G.L. ch. 149, § 24L), non-competes are heavily regulated. If the sale involves a service owner staying on as an employee or consultant, the agreement must include legal consideration like a 'garden leave' clause to be enforceable.

04

Is notarization required for my bookkeeping firm's Bill of Sale in MA?

While not always legally required for commercial chattel, notarization is highly recommended for high-value transactions—such as a complete QuickBooks history or high-end server hardware—to prevent disputes over authenticity and meet Massachusetts evidentiary standards.

Bill of Sale for Bookkeeping Service Owner by state

State laws affect what must be in this document. Pick your jurisdiction.

  • Arizona
  • California
  • Colorado
  • Florida
  • Georgia
  • Illinois
  • Indiana
  • Maryland
  • Michigan
  • Minnesota
  • North Carolina
  • Ohio
  • Tennessee
  • Texas
  • Virginia
  • Washington

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