To whom it may concern:

We were hoping you could provide clarification on the following items:

1. The guidance document indicates that marketplace facilitators may use destination-based sourcing if unable to associate the order with a physical place of business in Virginia. If an out-of-state marketplace facilitator used origin-based sourcing in this scenario, what would that look like?
2. The guidance document provides examples of physical association with the marketplace facilitator but is silent as to whether or not physical association can occur with the marketplace seller. A couple of scenarios remain unclear based on this:
   1. In the event that an out-of-state marketplace facilitator facilitates a sale in Virginia for a for a marketplace seller located in Virginia, would the sale be sourced to the location of the marketplace seller if it was shipped by the out-of-state facilitator?
   2. What if it was shipped from by the in-state seller?
   3. Would either of these scenarios constitute an association of the order with a physical place of business in Virginia thus making it origin based?