The Virginia Tax Commissioner ruled that purchases of software and software maintenance were subject to use tax, where the taxpayer was unable to prove that the software was delivered electronically and exempt. Although the taxpayer presented correspondence with two vendors that referenced the software and maintenance being only delivered electronically, the taxpayer could not provide the necessary contracts, sales invoices, or sales agreements with the required certification that delivery took place electronically and that “no tangible medium for that software has been furnished to the customer.”