In a recent ruling, the State indicated that a church which was constructing a new religious facility was subject to Virginia sales and use tax for its purchases of construction materials. The church entered into an agreement with a general contractor, in which the church was to acquire the materials and provide them to the contractor for incorporation into the construction of the facility. The church did not qualify for an exemption because the exemption only applies when a church purchases the materials and installs them without the use of a contractor. (Ruling of Commissioner, P.D. 08-181, Virginia Department of Taxation, October 17, 2008)