Virginia has disallowed a taxpayer credit for sales taxes paid to Oklahoma because the sales tax was erroneously paid. The taxpayer purchased store fixtures from a business located in Oklahoma. Oklahoma sales taxes were paid on the purchase. The taxpayer hired a common carrier to pick up the store fixtures at the seller’s location and transport the fixtures to Virginia store locations. A Virginia auditor concluded that the fixture purchases were exempt sales in interstate commerce and that the Oklahoma sales taxes were erroneously charged by and paid to the seller. As a result, Virginia assessed use tax on the fixtures delivered to and used in Virginia. The taxpayer requested a credit for the Oklahoma sales taxes paid on the fixture purchases. For Oklahoma sales and use tax purposes, the taxpayer did not take possession of the fixtures in Oklahoma. Oklahoma’s treatment of such sales transactions is consistent with the treatment of interstate sales transactions by Virginia. As a result, the taxpayer’s payment of Oklahoma sales taxes to the seller was erroneous and the auditor was correct in not allowing a credit for the Oklahoma sales taxes paid. (Ruling of Commissioner, P.D. 17-116, Virginia Department of Taxation, June 29, 2017; Ruling of Commissioner, P.D. 17-117, Virginia Department of Taxation, June 29, 2017)