A taxpayer’s service of providing check verification, under which the taxpayer provides a recommendation to a merchant to either accept or reject a customer’s check in payment for goods or services, was not subject to New York sales tax as an information service. The taxpayer provided its clients with advice as whether or not to accept a customer’s checks by using sophisticated analysis techniques and built in-house risk scoring systems. Taxable information services include collecting, compiling or analyzing information of any kind and furnishing reports thereof to other persons. Thus, the taxpayer’s service was not considered an information service. Even if it was considered an information service, receipts from those services would not be taxable because the information was personal and individual in nature and could not be substantially incorporated in reports furnished to other persons (Telecheck Services, Inc., New York Division of Tax Appeals, Administrative Law Judge Unit, DTA No. 822275, November 5 ,2009).