As a revision to its notice regarding the taxability of information services, which became taxable effective October 1, 2006, the state modified its position with respect to businesses operating as an application service provider (ASP) which provides access to software and services on a monthly basis. The state indicated that this is not an example of a service that is considered an “information service”, but rather it is a license to use prewritten computer software delivered electronically. (Tax Notes, Information Services, New Jersey Division of Taxation, January 22, 2007)