In an advisory opinion, the Commissioner of Taxation and Finance discussed the taxability of services provided by an Internet caf . The Commissioner found that the charges for Internet use were exempt from tax because they fell under the Internet access service exemption. The charges also included use of a workstation. Since the use of the workstation was considered to be incidental to the Internet access services being provided, the workstation did not constitute a taxable use. It was noted in the Advisory Opinion that if the customers were allowed to utilize the workstations for use other than Internet access, that the charges would be subject to differing tax treatment. Also addressed in the Advisory Opinion were the charges of food sold in the caf , which is provided by an unrelated vendor. The food purchases were not required to gain internet access, therefore, the state found such items to be taxable. (TSB-A-04(27)S, New York commissioner of Taxation and Finance, December 14, 2004)