New York subscription fees.

Subscription fees, including associated marketing fees, additional employee surcharges and annual practitioner fees are subject to sales and use tax. This is pursuant to Secs. 1105(c) (1) and 1105(c) (9) which require that information be delivered by “telegraphy or telephone or telegraph service” or require that a customer be provided with the ability to access information from a database. The service cannot be excluded under the argument that the information is “personal or individual in nature” because all of the customers have access to the information in the database. (GeoAccess, Inc, (Advisory Opinion), New York Commissioner of Taxation and Finance, TSB-A-0)

Posted on August 15, 2003