The Virginia Tax Commissioner has clarified the exemption on the purchase of broadcasting equipment as it applies to Internet Service Providers. The Commissioner ruled that the company was not entitled to a refund on its broadcasting equipment due to the fact that the taxpayer did not provide proprietary content and other services to subscribers. The exemption does apply to ISPs that provide their subscribers with e-mail services and other proprietary content as fits the Virginia definition of “Internet Service.” (Ruling of Commissioner, P.D. 04-89, Virginia Department of Taxation, August 31, 2004)