Purchases of computers, office equipment, and other tangible personal property by an international voice and data communications provider were not exempt from tax under the Virginia telecommunications exemption. It states that tangible personal property sold or leased to a telecommunications company for use by that company directly in the “rendition of its public service” is exempt. However, effective January 1, 1999 the definition of a “telecommunications company” was amended to apply to a person holding a certificate issued . . . authorizing domestic telephone service.” Since the company handles international service and does not hold a “certificate of convenience and necessity” issued by the State Corporation Commission, the exemption is not applicable and they were required to pay the assessed tax on all of applicable purchases. (Virginia, Ruling of Commissioner, P.D. 03-84, November 4, 2003)