In a Ruling of the Commissioner, the Virginia Department of Taxation changed their policy in regards to purchases of items by caterers. The initial policy stated that caterers could only purchase for resale items such as food and other materials provided with meals that are disposed of after their use by one customer. The policy change states that not only can a caterer purchase the previous items for resale, but can also purchase items intended to be transferred to the customer such as: party accessories, including invitations, favors and decorations, flowers and flower arrangements, ice sculptures and similar items. Also, a caterer may rent for resale tables, chairs, tents, gazebos, arches, and similar equipment when such items are obtained on behalf of the customer and the charge for such rented items is passed on to the customer. The caterer may purchase these items for resale utilizing Form ST-10. (Ruling of Commissioner, P.D. 04223, Virginia Department of Taxation, December 30, 2004)