On May 24, 2021, the North Carolina Department of Revenue published Private Letter Ruling No. SUPLR 2021-0019 (dated April 29, 2021). The taxpayer is a North Carolina based company that provides subscriptions to information hosted in the cloud which its customers access through a web portal in exchange for a subscription fee. The industry-specific information is provided as separate reports for each industry, and the taxpayer’s customers may view, print, or create a PDF of the information, but do not receive any tangible items. The information provided in each report is not customized; however, if a customer purchases a license it may add additional information to its reports. The customers typically use the industry reports to gain insights that help inform their client acquisition and client retention practices. North Carolina imposes sales tax on “certain digital property” which is “[s]pecified digital products and additional digital goods. “Additional digital goods” includes reports or other publications that are transferred electronically. The Department determined that the web-based reports are taxable “certain digital property” and thus the subscription fees to access the reports are taxable.