If you ask a enough questions enough times, you're bound to hear an answer you like sooner or later. "Monty, I'll give up what Jay has on the table and take what Carol Merril has behind door number 3." I have another response from the VA Dept of Taxation, this one in (email) writing, giving the name and title of the responder. I will send it along in a separate message for the archives. It is in response to a question I posed about the auction. The message says that we *do* qualify under the "occassional sale" provision exempting collection and remittance of VA sales tax. I'll take this info from an agent of the state over my reading and phone responses any day. It might not stand as an official determination but at the very least it's enough to demonstrate good faith effort on our part. "Jay, tell them what they've won!" sh _______________________________________________ AGA-mcm mailing list AGA-mcm@thekrib.com http://lists.thekrib.com/mailman/listinfo/aga-mcm