The Virginia Department of Taxation recently issued a ruling that call tracking services are subject to the communications sales and use tax but not the retail sales and use tax. Call tracking collects information about the calling customers through the use of toll free numbers. Services are generally exempt from the retail sales and use tax in Virginia unless specifically identified as taxable. Since this service is not specifically identified and does not involve the exchange of tangible personal property, it is not subject to the retail sales and use tax. However, the Department of Taxation provides a non-exclusive list of communication services that are subject to the state communications sales and use tax and “800 services” are included on that list. The Department of Taxation has determined that call tracking services fall within the definition of “800 services” and are therefore subject to the communications sales and use tax.