Fees charged by a company to its customers for playing computer video games and using its computer equipment at its facility are subject to New York sales tax. The taxpayer’s computer games are considered prewritten software, thus making the fees taxable for the use of tangible personal property. Rentals of computer hardware are also taxable under New York tax law. (TSB-A-10(2)S, New York Commissioner of Taxation and Finance, January 20, 2010).