The Department of Revenue has updated it sales and use tax guide with a published revision date of September 30, 2009. The guide reflects the law as of September 30, 2009, prior to the changes made to conform to the Streamlined Sales and Use Tax Agreement, which are effective October 1, 2009. View Wisconsin Dept. Rev. Tax Publication 201
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The Virginia Department of Taxation has ruled that goods shipped by a taxpayer to its customers’ distribution centers prior to their transport out of state are subject to Virginia sales and use tax. In addition, the customers’ possession and storage of goods in Virginia constitutes “use” and the delivery of these goods outside of Virginia does not exempt the sale of these goods from tax.
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