Virginia Ignores ITFA and Issues Tax Rulings on Internet Activation and Reactivation Fees

In two recent rulings, Virginia Ruling of the Commissioner PD 14-130 and 14-131, the Virginia Commissioner ruled that Internet activation and Internet reactivation fees are not exempt under the Internet Tax Freedom Act. Rather they are subject to Virginia's communications sales tax. In Bloomberg BNA's 9/5/14 Sales Tax Slice blog posting, Mark Kennedy interviews me to discuss these decisions.