The New York Tax Appeals Tribunal mostly affirmed the New York Division of Tax Appeals determination that a company’s provision of advertising measurement services was a taxable information service. The taxpayer provides services to its clients that measure advertising effectiveness. New York taxes the provision of information services, but exempts information services that are personal or individual in nature such that the information cannot be incorporated into reports furnished to multiple purchasers. The Tribunal concluded that the taxpayer’s advertising measurement services were largely taxable because some of the information the taxpayer collected was shared with third parties, and some was survey questions standard across customers. However, the Tribunal disagreed with the ALJ’s determination in one respect—information collected, but not provided to other customers is an exempted service, because even if the taxpayer has the right to give information to other customers, it did not actually do so.