crpntr133:It doesn't make a difference if the tank is new or not. If the tank is empty a new VIP is suppose to be done. The dive shop covered his butt.
BTW, howarde, it is for more than just rust when the tank is new. There are several threads on the same subject and people have found bugs and pieces of plastic in the tanks. These were new tanks with the valve off. Personally I wouldn't want a piece of plastic in my tank.
So take your new tank, and some christmas lights, and look inside. It's a new tank. If the valve is removed, you should cover the threaded area anyway to prevent contaminants from getting in there. It's really pretty simple.