The Virginia Tax Commissioner stated that a church holding an annual fundraiser did not qualify for an exemption as an occasional sale. The fundraiser ran for three weeks and sold “items that may be sold by other retailers”. The Tax Commissioner also found that the sales were “made over an extended period of time” and “sufficient in number and scope” to not qualify as an occasional sale. The taxpayer had collected and remitted tax at the fundraiser in years past. (Ruling of the Commissioner, P.D. 06-129, Virginia Department of Taxation)