The sales of call tracking services by an Illinois company to its customers are not subject to Illinois sales and use tax. The call tracking services involve the electronic transfer or downloading of information or data, which is not considered a transfer of tangible personal property. As a result, the services are not subject to Illinois sales and use tax. Any tangible personal property transferred along with the sale of services would be subject to sales or use tax. While the company in question is legally providing the services, it engages a third-party company to provide the services to its customers on its behalf. The third-party company uses 1-800 numbers in providing the services. The third-party company receives calls on the 1-800 numbers then transfers the calls to the customers. In this scenario, the third-party company is considered to be the end user of the 1-800 numbers and, therefore, is liable for telecommunications excise tax on the purchase of the numbers. (General Information Letter ST 10-0069-GIL, Illinois Department of Revenue, August 10, 2010)