A taxpayer’s sales of call tracking services are not subject to Tennessee sales and use tax. The taxpayer collects and analyzes information pertaining to a retailer’s customers, advertising, and employee call handling skills. The call tracking services do not meet the definition of a taxable telecommunications service. Tennessee tax law excludes from taxable telecommunications services those services “that allow data to be generated, acquired, stored, processed, or retrieved and delivered by electronic transmission to a purchaser, where such purchaser’s primary purpose for the underlying transaction is the processed data or information.” The retailer’s primary purpose for purchasing the call tracking services is to receive the processed data or information. The true object of the transaction is the acquisition of this data, therefore the call tracking services are not subject to Tennessee sales and use tax. (Letter Ruling No. 12-05, Tennessee Department of Revenue, May 30, 2012)