A public relations company that provides broadcast communications services to its customer through the use of television, radio and the Internet is not required to collect tax on charges to its customers for providing the media coverage. The public relations company, which distributes the press releases through satellite or other transmission free of charge to the news outlets, provides its clients with an advertising service which is exempt from tax as long as the company does not sell tangible personal property to any of its clients. (New York Commissioner of Taxation and Finance, TSB-A-04(4)S, February 26, 2004)