In response to a taxpayer inquiry, the Virginia Tax Commissioner ruled on the taxability of goods/services purchased by an advertising agency. The Commissioner found that the agency’s purchases of photographic tangible property and related services were fully subject to tax. The agency contended that the services should not be subject to the tax; however, the Commissioner found that the photographic tangible personal property, not the services, was the true object of the transaction, so the entire charge was taxable. The Commissioner also upheld an assessment on purchases of brochures made by the agency that were used in an advertising campaign on behalf of their clients. Since the brochures were used by the agency, the agency was deemed to be the consumer of the materials and was subject to the tax. (Ruling of Commissioner, PD07-185, Virginia Department of Taxation, November 21, 2007)