The New York State Department of Taxation and Finance issued an advisory opinion explaining that a corporation’s charges for access to its digital advertising platform are subject to sales tax. The corporation provides digital advertising products to customers through an online management platform that allows customers to access a package of software tools to create, deliver, and manage digital advertising. In addition, the corporation provides advertising placement services and consulting services to customers on how to optimize their digital advertising campaigns. The corporation bills its customers a single charge for each advertising campaign, with no specifically identified charge for access to the platform. The Department determined that providing access to the corporation’s software tools to create, deliver, and manage digital advertisements constitutes a taxable sale of prewritten software. The Department also determined that, although advertisement placement services and consulting services are not taxable services, because the corporation invoices its clients a single non-itemized amount, sales tax is due on the total sales price charged.