A New York company that helps clients measure the effectiveness of advertising efforts is considered an information services provider. Their services include conducting surveys, analyzing the collected information, and providing that information and its analysis in the form of reports. A New York court decided that the company, which evaluates advertising campaigns through the collection and analysis of information, was providing information services that make them subject to sales tax, excluding one of their services that did qualify for an exemption. The information services do not qualify for the statutory exclusion because the information was incorporated into reports provided to customers. The exclusion would be applicable if two parts of the test are met: if information is of a personal nature and not incorporated into reports provided to others. (New York Division of Tax Appeals, DTA No. 828619, January 20, 2022)