Virginia has previously made it clear that its state agencies are not allowed to do business with vendors who are not registered to collect and remit sales and use tax in Virginia. Now Virginia is making it clear that its state agencies are not allowed to do business with a vendor if an affiliate of the vendor in question is supposed to, but has not registered to collect and remit sales and use tax in Virginia. (Ruling of Commissioner, P.D. 04-4, January 23, 2004.)