An out-of-state preparer and seller of direct marketing materials was found not liable for Virginia sales and use tax because its customers do not exercise any right or power over the materials in Virginia, and therefore do not use or consume the materials in the State. Further, the transactions are sales made in interstate commerce because title or possession to the materials passes to the purchaser outside of Virginia and no use of the materials is made in Virginia. (Ruling of Commissioner, P.D. 09-3, Virginia Department of Taxation, February 4, 2009)