Cynthia Sanchez, CPA’s Post

New York Court Appeals Court affirms Tax Tribunal’s finding that Digital Advertising Measurement Services are a taxable information service. A taxpayer’s services to measure and benchmark the effectiveness of its customer’s advertising campaigns has been held to be a taxable information service, because the taxpayer did not demonstrate its services met New York’s exclusion for “the furnishing of information which is personal or individual in nature and (emphasis added) which is not or may not be substantially incorporated in reports furnished to other persons”. Sales tax characterization is always key to determining taxability, and there is more to modern digital tools than meets the eye. Interesting reading at Matter of Dynamic Logic, Inc. v Tax Appeals Trib. of the State of N.Y. (2024 NY Slip Op 01136) (nycourts.gov) Does your product or purchase have “more than meets the eye”? Let A&M tax help.  #CharacterizationisKey  #AMSalesTaxServices  https://lnkd.in/gMM9Cs2h