In a recent Ruling, Virginia sales of computer software to a manufacturer were considered taxable and did not qualify for the manufacturing exemption. The software was used by the manufacturer as an administrative tool to collect and analyze production data in order to reach optimal performance. This administrative use did not qualify for the manufacturing exemption and the taxpayer failed to provide evidence that the software was used to direct or control production line and/or quality control operations. (Ruling of Commissioner, P.D. 07-202, Virginia Department of Taxation)