Virginia Tax Commissioner ruled that a taxpayer’s sales of licenses to access interactive web-based training and educational services (e-Learning) qualified for an exemption from Virginia’s retail sales and use tax. This exemption only applies if there is no provision of tangible personal property such as eLearning software conveyed in a tangible format (via CD-ROM) at the time of or subsequent to the sale. The Virginia Code also provides a sales and use tax exemption for the sale of professional training and development services, as long as no tangible personal property is provided. Services provided in connection with the sale of tangible personal property are taxable even if separately stated on an invoice unless the service charge is statutorily exempt from the tax. (Ruling of Commissioner, P.D. 08-178, Virginia Department of Taxation, September 22, 2008)