The New York Commissioner of Tax and Finance advised a petitioner that their reports of individual consumer data, which is provided only for the specific consumer to see, is not subject to sales tax. The petitioner’s function is to maintain their customer’s fleet of vehicles and keep data on all the maintenance performed. For a monthly charge, the petitioner allows customers access to data about their individual vehicles by logging into a website to access data and run reports. The customers do not have access to any data other than that for their own vehicles, and the data is not sold to any third parties. While the petitioner’s service is considered information service because the petitioner’s database service is personal in nature, it is not subject to sales tax. (Advisory Opinion TSB-A-20(38)S, New York State Department of Tax and Finance, July 28, 2020, Published Feb. 19, 2021)